Table 1. Literature review on MCS and SM... | Emerald Publishing

Table 1.

Literature review on MCS and SM

Identified drivers for sustainability strategies, management and control mechanisms	Authors		Amount of studies
Stakeholder and regulatory pressure	Pondeville et al., 2013; Arjaliès and Mundy, 2013; Aziz et al., 2015; Maas et al., 2016; Lueg and Radlach, 2016; Ditillo and Lisi, 2016; Guenther et al., 2016; George et al., 2016; Battaglia et al., 2016; Caputo et al., 2017; Wijethilake et al., 2017; Di Giacomo et al., 2017		12
Increasing reputation and legitimacy	Caputo et al., 2017; Arjaliès and Mundy, 2013; Di Giacomo et al., 2017; Ditillo and Lisi, 2016; Crutzen et al., 2017		4
Organizational change, innovation and improved performance	Lueg and Radlach, 2016; Ditillo and Lisi, 2016; Maas et al., 2016; Arjaliès and Mundy, 2013; Wijethilake et al., 2018		5
Shared sustainability values between board and top-management	Arjaliès and Mundy, 2013; Hosoda and Suzuki, 2015; Ditillo and Lisi, 2016; Maas et al., 2016; Battaglia et al., 2016; Caputo et al., 2017		6
Identified overall clusters	Frameworks and theories	Authors	Amount of studies
Prior literature reviews	“MCS as a package” (Malmi and Brown, 2008), SBSC architecture, resource-based view, agency theory, stakeholder theory, legitimacy theory, contingency theory	Ditillo and Lisi, 2014; Aziz et al., 2015; Lueg and Radlach, 2016; Hansen and Schaltegger, 2016	4
Conceptual studies of environmental MCS (EMCS) and sustainability MCS (SMCS)	MCS as a package (Malmi and Brown, 2008), levers of control (Simons, 1990, 1995), configuration approach, stakeholder theory	Gond et al., 2012; Guenther et al., 2016; Garcia et al., 2016	3
Empirical studies of EMCS	Levers of control (Simons, 1995), resource-based view, agency theory, contingency theory, stakeholder theory	Pondeville et al., 2013; Lisi, 2015; Sundin and Brown, 2017; Wijethilake, 2017; Di Giacomo et al., 2017; Wijethilake et al., 2018	6
Studies addressing the implementation, integration and interaction of SMCS	“MCS as a package” (Malmi and Brown, 2008), levers of control (Simons, 1990, 1995), neo-institutionalism	Arjaliès and Mundy, 2013; Kerr et al., 2015; Maas et al., 2016; Battaglia et al., 2016; De Villiers et al., 2016; George et al., 2016; Caputo et al., 2017; Crutzen et al., 2017; Wijethilake et al., 2017	7
Studies focus on SMCS and management implications	Total quality management, resource-based view, stakeholder theory, actor-network theory, leadership theory	Cintra and Carter, 2012; Doeleman et al., 2012; Jollands et al., 2015; Hosoda and Suzuki, 2015; Ditillo and Lisi, 2016; Herremans and Nazari, 2016	6
Studies focusing on SMCS and sustainability accounting	Agency theory, stakeholder theory, contingency theory	Dkhili and Noubbigh, 2013; Dutta et al., 2016	2

Identified drivers for sustainability strategies, management and control mechanisms	Authors		Amount of studies
Stakeholder and regulatory pressure	Pondeville et al., 2013; Arjaliès and Mundy, 2013; Aziz et al., 2015; Maas et al., 2016; Lueg and Radlach, 2016; Ditillo and Lisi, 2016; Guenther et al., 2016; George et al., 2016; Battaglia et al., 2016; Caputo et al., 2017; Wijethilake et al., 2017; Di Giacomo et al., 2017		12
Increasing reputation and legitimacy	Caputo et al., 2017; Arjaliès and Mundy, 2013; Di Giacomo et al., 2017; Ditillo and Lisi, 2016; Crutzen et al., 2017		4
Organizational change, innovation and improved performance	Lueg and Radlach, 2016; Ditillo and Lisi, 2016; Maas et al., 2016; Arjaliès and Mundy, 2013; Wijethilake et al., 2018		5
Shared sustainability values between board and top-management	Arjaliès and Mundy, 2013; Hosoda and Suzuki, 2015; Ditillo and Lisi, 2016; Maas et al., 2016; Battaglia et al., 2016; Caputo et al., 2017		6
Identified overall clusters	Frameworks and theories	Authors	Amount of studies
Prior literature reviews	“MCS as a package” (Malmi and Brown, 2008), SBSC architecture, resource-based view, agency theory, stakeholder theory, legitimacy theory, contingency theory	Ditillo and Lisi, 2014; Aziz et al., 2015; Lueg and Radlach, 2016; Hansen and Schaltegger, 2016	4
Conceptual studies of environmental MCS (EMCS) and sustainability MCS (SMCS)	MCS as a package (Malmi and Brown, 2008), levers of control (Simons, 1990, 1995), configuration approach, stakeholder theory	Gond et al., 2012; Guenther et al., 2016; Garcia et al., 2016	3
Empirical studies of EMCS	Levers of control (Simons, 1995), resource-based view, agency theory, contingency theory, stakeholder theory	Pondeville et al., 2013; Lisi, 2015; Sundin and Brown, 2017; Wijethilake, 2017; Di Giacomo et al., 2017; Wijethilake et al., 2018	6
Studies addressing the implementation, integration and interaction of SMCS	“MCS as a package” (Malmi and Brown, 2008), levers of control (Simons, 1990, 1995), neo-institutionalism	Arjaliès and Mundy, 2013; Kerr et al., 2015; Maas et al., 2016; Battaglia et al., 2016; De Villiers et al., 2016; George et al., 2016; Caputo et al., 2017; Crutzen et al., 2017; Wijethilake et al., 2017	7
Studies focus on SMCS and management implications	Total quality management, resource-based view, stakeholder theory, actor-network theory, leadership theory	Cintra and Carter, 2012; Doeleman et al., 2012; Jollands et al., 2015; Hosoda and Suzuki, 2015; Ditillo and Lisi, 2016; Herremans and Nazari, 2016	6
Studies focusing on SMCS and sustainability accounting	Agency theory, stakeholder theory, contingency theory	Dkhili and Noubbigh, 2013; Dutta et al., 2016	2