Melco Journal of Management Accounting Research
Online ISSN : 2189-2776
Print ISSN : 1882-7225
ISSN-L : 1882-7225
research paper
The role of management control in sustainability management:
A case study of Saraya Corporation
Yan LI
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JOURNAL FREE ACCESS

2024 Volume 15 Issue 1 Pages 3-24

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Abstract
Based on a case study of Saraya Corporation, this paper aims to explore the role of management control in sustainability management. The empirical findings show that a particular pattern of personal control and communication tools, which we see as management control for sustainability management in our case site, has emerged and changed over time while forming a complementary role. The role is shaped in integrating sustainability into the company’s business through the interaction with the external environment, as well as in transforming the practices of employees engaged in sustainability into organisational activities. The findings from this study contribute to the literature on management control for sustainability and sustainability management practice.
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