ساختار اجتماعی و کنترل مدیریت محیط زیست و سوابق مالی
ABSTRACT
1- INTRODUCTION
2- A STRUCTURATION THEORY PERSPECTIVE
3- HOTEL SOCIAL AND ENVIRONMENTAL STRATEGY AND MANAGEMENT CONTROL
4- FIELD BASED CASE STUDY METHOD
5- EVIDENCE BASED FINDINGS
6- REFLECTIONS AND IMPLICATIONS
BIBLIOGRAPHY
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.
Introduction
Social and environmental responsibility has become an expanding concern and practice amongst corporations internationally (Scherer and Palazzo (2011). Related research into corporate social and environmental management strategy (SEMS) and associated control has predominantly focused on the mining, manufacturing and chemical industries, given their potential for significant pollution and degradation of the environment. However within the service sector, the hospitality industry is attracting greater attention and in particular the international hotel industry has exhibited varying degrees of social and environmental strategy and reporting (O’Brien and Parker, 1999; Chung and Parker, 2006; Claver-Cortés et al, 2007; De Grosbois, 2012). However little is known about SEMS implementation and control processes within the globally important hospitality industry. Indeed, the accounting and management research literatures are almost silent even on general management control systems in this industry, notable exceptions being studies such as Collier and Gregory (1995ab), Sharma (2002), Ahrens and Chapman (2004), Lamminmaki (2008) and Cruz et al (2011). Yet the hospitality industry constitutes one of the largest global industry categories, also being arguably the largest global service industry, with unique structural and operational features and having significant community and environmental engagement and impact (O’Brien and Parker, 1999; Guilding, 2003; Chung and Parker, 2006, 2010). This study aims to examine how a high profile hotel at the heart of a major tourism hub in the Asian region constructs and exercises management control over its SEMS agenda within its global hotel chain’s SEMS framework. In pursuit of this aim, the study addresses three central research questions. First, what forms do individual hotel strategic management strategy and control initiatives take? Second, what associated implementation and control mechanisms are employed? Third, what is the relationship between that hotel’s social and environmental management control (SEMC) systems and its traditional financial management control systems? Addressing these questions has involved an exploration of hotel social and environmental philosophy and policy, values, expectations, and initiatives at both the organization-wide and individual case study hotel and its constituent departmental and work team levels.