Management control; circular economy; sustainability; local government
Abstract :
[en] Purpose: The circular economy is increasingly adopted in urban sustainability transition literature because of its potential to decouple economic growth from resource consumption. However, the implementation of the circular economy in local governments remains a key barrier. This study considers how management control (MC), as essential implementation and accounting system, is impacted by the circular economy in local governments.
Design: A literature review is performed on related MC research to provide an overview of existing knowledge and to define important directions of future research. The literature is reviewed using the Malmi and Brown (2008) MC as a package framework.
Findings: As it is the case for sustainability, a circular economy strategy has a profound impact on the whole MC package. Informal controls are important for the integration of this new strategy. However, the need for formal accounting in local governments remains and holds an important direction of future research to control that circular city strategies truly contribute to the ultimate objective of sustainable development.
Implications: This review provides an overview of existing knowledge on adapting MC for the circular economy and using it to implement circular city strategies. Nevertheless, it shows how limited our understanding of this topic is and calls for more research to support local governments in their transition.
Originality: This review avoids ignoring existing knowledge of MC for the new sustainability paradigm, that the circular economy is considered to be, but also recognizes its specificities and directions of future research.
Disciplines :
General management, entrepreneurship & organizational theory
Kuppens, Tom; UHasselt - Hasselt University [BE] > Centre for Environmental Science ; Vrije Universiteit Brussel > Multidisciplinair Instituut Lerarenopleiding
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