Wijethilake, Chaminda; Munir, Rahat; Appuhami, Ranjith - In: Accounting, Auditing & Accountability Journal 30 (2017) 8, pp. 1677-1710
Purpose The purpose of this paper is to examine the role of management control systems (MCS) in strategically responding to institutional pressures for sustainability (IPS). Drawing on institutional theory (DiMaggio and Powell, 1983) and strategic responses to institutional pressures framework...