Insights into the intergration of MCS and Sustainablity

This thesis focuses on the integration of management control system (MCS) and sustainability in companies. Some literatures showed a disconnection between the efficiency of sustainability as a success strategy and management control systems. To research this, we aim at answer two questions. What are the challenges that the companies were faced with when they tried to integrate MCS and sustainability? Are there any achievable methods to help companies to better deal with the challenges identified in the first question? Our research foundation is the MCS package framework by Malmi & Brown. For this purpose, we conducted a multistage literature study about empirical research to identify what challenges that companies were faced with under each control system in the package framework, like cybernetic control system. Next, we tried to find achievable methods to help companies better face the challenges. In the end, we found out 16 typical challenges that companies were faced with and worked out achievable methods for 15 of them. Our main contributions are twofold. One is that the challenges we have identified can provide a certain company with an insight into the process of integration of MCS and sustainability, especially for a company which newly decides to become sustainable. The other is that the achievable methods that we have come up with can help companies better face the challenges at practical level