دانلود رایگان مقاله انگلیسی ساختار اجتماعی و کنترل مدیریت محیط زیست و سوابق مالی و پولی - امرالد 2018

ABSTRACT

Purpose This study sets out to investigate the construction of social and environmental strategies and the related implementation of management control by a key organization located in a pivotal Asian location in the global hospitality industry. In doing so it sets out to elucidate the forms and processes of strategic social and environmental control as well their relationship to the traditional financial control system. Design/methodology/approach The study employs field based case study of a single case operating in both a regional and global context. Drawing upon documentary, survey and interview sources, the study employs structuration theory to inform its design and analysis. Findings The findings reveal the interaction of top-down global corporate framing and bottom-up local level staff initiatives that combine to develop a locally focussed and differentiated social and environmental program and expedite an associated management control and accountability system. The study also reveals the dominance of the traditional financial control system over the social and environmental management control system and the nature of that relationship. Practical implications (if applicable) Signification and legitimation structures can be employed in building social and environmental values and programs which then lay the foundations for related discourse and action at multiple levels of the organisation. This also has the potential to facilitate modes of staff commitment expressed through bottom-up initiatives and control, subject to but also facilitated by the dominating influence of the organisation’s financial control system. Social implications (if applicable) This study reveals the importance of national and regional governmental, cultural and social context as both potential enablers and beneficiaries of organisational social and environmental strategy and control innovation and implementation. Originality/value The paper offers an intra-organisational perspective on social and environmental strategizing and control processes and motivations that elucidates forms of action, control and accountability and the relationship between social/environmental control and financial control agendas. It further reveals the interaction between globally developed strategic and control frameworks and locally initiated bottom up strategic initiatives and control.

REFLECTIONS AND IMPLICATIONS

In the Singapore hotel, legitimation of SEMSs has been reinforced by global corporate level inspired inculcation of shared social and environmental values and objectives cascaded down through the hotel chain and reinforced through its program of certifications and awards. This has effectively constituted the exercise of SEMC particularly via staff and management signification and legitimation structuring. Yet at the same time, a dialectic of control has been observable through the bottom up expression of employee values and their clear personal commitments to practically advancing a social and environmental agenda in their hotel. This was evident in both the organisation’s local culture, its symbolism and through staff actions and initiatives. They emerged as knowledgeable and articulate in explaining and advancing their interpretive schemes and related SEMSs. Hence social and environmental strategy and control are philosophically framed and controlled top-down, but implemented and also controlled bottom-up. Nonetheless, the required financial business case control created both domination structuring in the thinking of staff and management, who then embedded that into their approaches to developing social and environmental proposals and trialling that in turn reflected their own signification and legitimation structuring. This shapes the form and pace of social and environmental initiatives and their manner of implementation within the hotel. For example both legitimation and domination structures appeared to be at play as employees have adopted incremental approaches to SEMS proposals and implementation.