Durabilité sociale et contrôle de gestion

À propos de
l'événement

L’École de comptabilité vous convie à la présentation de l’étude Social Sustainability and the Compromise Between Individuality and Collectivity: A Management Control Perspective d’Amalie Ringgaard, Michelle Carr et Per Nikolaj Bukh.

La présentation se déroulera en anglais.

Résumé

This study examines how management control systems contribute to social sustainability by balancing the tension between individual and collective needs. Drawing on a qualitative case study of an Irish health insurance provider and extensive interview data, we analyze how compromises between collectivity and individuality are negotiated through processes of justification, critique, and materialization. In this context, paying claims to customers is a civic responsibility that alleviates pressure on the public system, while escalating healthcare costs require firms to ensure affordability and long-term viability. Mobilizing the Orders of Worth framework, we theorize these dynamics as an ongoing dispute between civic and market conceptions of the common good. We show how actors use management control systems to inform, test, and reconfigure compromises across organizational practices, from customer complaint management and product development to performance evaluations. Our study contributes to sustainability accounting research by demonstrating how management control systems not only implement strategy but also cultivate moral reasoning, enabling organizations to balance social sustainability objectives between collective solidarity and individual responsibility.