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Social sciences
- Accounting and auditing
Managers are increasingly expected to steer their organizations towards sustainable performance. While management accounting can facilitate decision making regarding sustainability issues, the aim of management control is to steer the behaviour of managers and employees (i.e. internal stakeholders) in such a way that it is in line with the organization’s strategy and contributes to the fulfilment of its sustainability objectives. As sustainable performance involves impact, risks and opportunities beyond organizational boundaries, the management of performance and efforts should also be expanded to external stakeholders. The purpose of this project is to enhance our understanding of boundary-transcending management accounting and control practices. Its insights will be informative for organizations that are keen to contribute to solving sustainability-related grand challenges by levering the transformative potential of their management accounting and control practices.