management control; Levers of Control; Simons; higher education; sustainability reporting; CSR; GRI; Global Reporting Initiative; Levers of Control framework; université; comptabilité sociétale; contrôle de gestion; leviers de contrôle
Abstract :
[en] Higher education institutions have been actively attempting to integrate sustainability in their
curricula, research, operations, and outreach activities over the last decades. Despite the
efforts undertaken, it is currently still challenging for their internal and external stakeholders
to assess an institution’s sustainability-related activities and the extent of their
implementation within the different activities of higher education. Since sustainability
reporting in higher education is currently still in its early stages, and because a holistic view
of sustainability integration in higher education on a management level is often lacking, this
paper researches possible contributions of management control to sustainability reporting
and the sustainability integration process in higher education. The paper adheres to a
management control approach by applying Simons’ (1995) Levers of Control Framework to
the field of sustainability in higher education, in search for a theoretical framework for
reporting and integrating sustainability on a strategic level into higher education institutions.
The research stresses the need for a holistic approach and for further in-depth study into
certain aspects of the control framework, i.e., practical implementation of vision and mission
statements, the concept of materiality, staff development, diagnostic indicator development,
and the study of stakeholder engagement processes in higher education
Research Center/Unit :
CEPE - Centre d'Études de la Performance des Entreprises - ULiège
Disciplines :
Accounting & auditing
Author, co-author :
Ceulemans, Kim; Katholieke Universiteit Leuven - KUL > Centre for Economics and Ethics
Van Caillie, Didier ; Université de Liège - ULiège > HEC-Ecole de gestion : UER > Diagnostic et contrôle de l'entreprise
Molderez, Ingrid; Katholieke Universiteit Leuven - KUL > Centre for Economics and Corporate Sustainability (CEDON)
Van Liedekerke, Luc; University of Antwerp (UA) > Centre for Economics and Ethics (CEE) - KUL
Language :
English
Title :
A Management Control Perspective of Sustainability Reporting in Higher Education: In Search of a Holistic View
Alternative titles :
[fr] Une perspective de contrôle de gestion sur le reporting sociétal dans les Institutions d'Enseignement Supérieur : à la recherche d'une vision holistique