@article {1968256,
	title = {Management Controls and Pressure Groups: The Mediation of Overflows},
	journal = {Accounting, Auditing and Accountability Journal},
	volume = {31},
	year = {2018},
	month = {2018},
	pages = {1644-1667},
	abstract = {Purpose Organisations produce effects that go beyond the economic framing within which they operate, referred to as overflows in this paper. When an organisation comes under pressure to address these overflows they must decide how to respond. Previous research has placed social and environmental reporting as an important tool organisations mobilise in their attempts to mediate these pressures and the groups that give rise to them. However, these reports are typically only released once a year while the pressures that organisations face can arise at any time, are ongoing and constant. This paper explores situated organisational practices and examines if and how management controls are mobilised in relation to the actions of pressure groups. Design/methodology/approach This paper takes a case study approach to understand how an organisation attempts to mediate the pressures from a number of overflows: carbon emissions, changing lifestyles, aspartame and obesity. To undertake this research a performative understanding of management control is utilised. This focuses the research on if and how management controls are mobilised to assist with attempts to mediate pressures. Findings Analysis of the data shows that many different management controls, beyond just reports, were mobilised during the attempts to mediate the pressure arising from the actions of groups affected by the overflows. The management controls were utilised to: identify pressures, demonstrate how the pressure had been addressed, alleviate the pressure, or to dispute the legitimacy of the pressure. Originality/value This paper shows the potential for new connections to be made between the management control and social and environmental accounting literatures. It demonstrates that future research may gain much from examining the management controls mobilised within the situated practices that constitute an organisations response to the pressures it faces.},
	keywords = {Accounting},
	url = {https://www.emeraldinsight.com/doi/abs/10.1108/AAAJ-10-2016-2747},
	author = {Jollands,Stephen and Akroyd,Chris and Sawabe,Norio}
}
@article {1975851,
	title = {Examining sustainability reports},
	year = {2017},
	month = {2017},
	address = {Naples, Italy},
	keywords = {Accounting},
	author = {Jollands,Stephen and Akroyd,Chris and Sawabe,Norio}
}
@article {1975856,
	title = {Management control rhythms in a product innovation setting: Enabling adaptive practices in highly competitive and uncertain environments},
	year = {2017},
	month = {2017},
	address = {Sydney, Australia},
	keywords = {Accounting},
	author = {Akroyd,Chris and Jollands,Stephen and Sawabe,Norio}
}
@article {1975891,
	title = {Management controls, framing and overflowing: The construction of a boundary in relation to non-transacting parties},
	year = {2016},
	month = {2016},
	address = {Dallas},
	keywords = {Accounting},
	author = {Akroyd,Chris and Jollands,Stephen}
}
@article {1968296,
	title = {Core Values as a Management Control in the Construction of "Sustainable Development"},
	journal = {Qualitative Research in Accounting and Management},
	volume = {12},
	year = {2015},
	month = {2015},
	pages = {127-152},
	abstract = {Purpose: This paper examines a management control constructed by senior managers, a core value focused on sustainability, as it travels through time and space. The criticality of sustainable development suggests the need to understand the effects that core values have on organisational actions. Design/methodology/approach: We utilize a case study methodology carried out at a multinational organisation. Our analysis was informed by actor-network theory which allowed us to place the organisation{\textquoteright}s sustainability focused core value at the centre of our research. Findings: We found that management control, in the form of a sustainability focused core value, took on an active role in the case organisation. This enabled the opening of space and time that allowed actors to step forward and take action in relation to sustainable development. We show how the core value mobilised individual actors at specific points in time but did not enrol enough collective support to continue its travel. The resulting activities, though, provided a construction of sustainable development within the organisation more in line with traditional profit seeking objectives rather than in relation to sustainability objectives, such as inter- and intra-generational equity. Research limitations/implications: These findings suggest possibilities for future research that examines the active role that management controls may take within sustainable development. Originality/value: This paper shows the active role a management control, a sustainability focused core value, took within an organisation. This builds on the research that examines management control in relation to sustainability issues and sustainable development as well as the literature that examines core values.},
	keywords = {Accounting},
	url = {http://www.emeraldinsight.com/loi/qram},
	author = {Jollands,Stephen and Akroyd,Chris and Sawabe,Norio}
}
@article {1975901,
	title = {Management Control of Time and Space: (Re)framing the Transacting Context},
	year = {2015},
	month = {2015},
	address = {Osaka, Japan},
	keywords = {Accounting},
	author = {Akroyd,Chris and Jollands,Stephen and Sawabe,Norio}
}
@article {1975906,
	title = {Temporality, Change and the Stand-alone Sustainability Report},
	year = {2015},
	month = {2015},
	address = {Galway, Ireland},
	keywords = {Accounting},
	author = {Jollands,Stephen and Akroyd,Chris and Sawabe,Norio}
}
@article {1975916,
	title = {Investigating The Role Of Stand-alone Sustainability Reports},
	year = {2013},
	month = {2013},
	address = {Kobe, Japan},
	keywords = {Accounting},
	author = {Jollands,Stephen and Akroyd,Chris}
}
@article {1975926,
	title = {The Network Effects of Core Values on Management Controls},
	year = {2013},
	month = {2013},
	address = {New Orleans},
	keywords = {Accounting},
	author = {Jollands,Stephen and Akroyd,Chris}
}
