References of "Crutzen, Nathalie"
     in
Bookmark and Share    
Full Text
Peer Reviewed
See detailDo large companies ignore formal sustainability management controls? A exploration amongst corporate practices
Crutzen, Nathalie ULg; Schaltegger, Stefan

in Proceedings of the 2014 EMAN conference (2014, March)

Detailed reference viewed: 13 (3 ULg)
Full Text
Peer Reviewed
See detailA Review of the Empirical Research in Management Control, Strategy and Sustainability
Crutzen, Nathalie ULg; Herzig, Christian

in Studies in Managerial and Financial Accounting (2013), 26

Detailed reference viewed: 42 (16 ULg)
Peer Reviewed
See detailCorporate social solidarity: a conceptual and empirical exploration
Crutzen, Nathalie ULg; Louche, Céline; Van Liedekerke, Luc

Conference (2013, September 12)

Detailed reference viewed: 25 (3 ULg)
Peer Reviewed
See detailSUSTAINABILITY AND MANAGEMENT CONTROL: EXPLORING AND THEORIZING ON CONTROL PATTERNS IN LARGE EUROPEAN FIRMS
Crutzen, Nathalie ULg; Zvezdov, Dimitar; Schaltegger, Stefan

Conference (2013, June 27)

Purpose of the research A growing body of literature argues that management control is essential in promoting corporate sustainability (Epstein and Roy, 2001; Crittenden et al., 2011). Furthermore, the ... [more ▼]

Purpose of the research A growing body of literature argues that management control is essential in promoting corporate sustainability (Epstein and Roy, 2001; Crittenden et al., 2011). Furthermore, the conventional accounting and control literature has identified sustainability and control as an important emerging theme (Berry et al., 2009). Nevertheless, except a series of conceptual (and often prescriptive) papers, few papers have proposed to empirically explore management control practices for sustainability. This explains partly the scepticism that has been raised about the existence of these management controls in the context of sustainability and especially about their role in promoting sustainability within the organizations (Deegan, 2002; Norris and O’Dwyer, 2004; Durden, 2008). Based on these observations, this paper aims at exploring sustainability management control practices in large European firms. It investigates the extent to which large companies have developed a package of formal and informal management control mechanisms in order to steer their organization towards corporate sustainability and, based on this empirical observations, it theorizes on typical sustainability control patterns. Principal results All of the researched companies deploy sustainability management control. There are, however, notable differences with regard to the complexity of the underlying systems and tools – from basic to advanced ones. The paper also identifies two distinct approaches in management control for sustainability. Whereas some companies seem to focus on formal approaches of management control, others concentrate on informal management control. A mixture of both was not observed in the sample companies. Major conclusions The insights and recommendations provided in this paper help organizations in translating their aspirations into their organization (Epstein and Wisner, 2005). The results also highlight the need for research to better understand the situations in which formal and informal management control for sustainability yields the results anticipated. [less ▲]

Detailed reference viewed: 61 (6 ULg)
Peer Reviewed
See detailCORPORATE SUSTAINABILITY, STRATEGY AND ACCOUNTING CONTROLS: AN EXPLORATION OF CORPORATE PRACTICES
Crutzen, Nathalie ULg

in Actes du 34ème congrès annuel de l'AFC (2013, May 30)

The accounting and management control literature demonstrates the key role of management control to support strategy implementation. However, despite several calls in the social and environmental ... [more ▼]

The accounting and management control literature demonstrates the key role of management control to support strategy implementation. However, despite several calls in the social and environmental accounting research (Parker, 2000; Chung and Parker, 2008), to date, very few studies have explored how management controls support the implementation of a sustainability strategy in practice. With reference to Malmi and Brown framework (2008), this paper explores the existence of a selection of accounting-based controls (planning, cybernetic control as well as reward and compensation systems) to support sustainability strategy deployment. Concretely, based on the qualitative analysis of seven cases, it investigates what kind of accounting-based management controls exists in multinational corporations to support the implementation of an explicit sustainability strategy [less ▲]

Detailed reference viewed: 78 (4 ULg)
Full Text
Peer Reviewed
See detailImplementing sustainability strategies through accounting controls: An exploration of practices in seven multinational corporations
Crutzen, Nathalie ULg; Schaltegger, Stefan

in Proceedings of the 36th Annual Congress of the European Accounting Association (EAA) (2013, May)

Detailed reference viewed: 86 (5 ULg)
See detailSustainability Management Practices: An International Comparison
Crutzen, Nathalie ULg

Conference given outside the academic context (2013)

Detailed reference viewed: 39 (6 ULg)
Full Text
Peer Reviewed
See detailPatterns of Management Control for Sustainability
Crutzen, Nathalie ULg; Zvezdov, Dimitar; Schaltegger, Stefan

Conference (2013, March)

Detailed reference viewed: 65 (0 ULg)
Full Text
See detailCréaholic : une entreprise « malade » de la créativité
Crutzen, Nathalie ULg; Moreau, Charlotte ULg; Pichault, François ULg

Learning material (2013)

Créaholic est une entreprise européenne composée de 23 collaborateurs. Son cœur de métier est l’innovation par rupture et la créativité. Toujours dirigée par son fondateur charismatique, l’entreprise ... [more ▼]

Créaholic est une entreprise européenne composée de 23 collaborateurs. Son cœur de métier est l’innovation par rupture et la créativité. Toujours dirigée par son fondateur charismatique, l’entreprise présente une structure relativement horizontale et un mode de fonctionnement par projet. Le « chaos créatif » est favorisé afin de laisser libre cours et de stimuler la créativité de chaque travailleur. Créaholic a souffert de la crise récente et, à l’heure actuelle, plusieurs collaborateurs souhaitent la mise en place d’une organisation davantage structurée et de procédures plus formalisées. [less ▲]

Detailed reference viewed: 81 (6 ULg)
Full Text
See detailPlaidoyer universitaire pour le rail
Arnsperger, Christian; Cassiers, Isabelle; Crutzen, Nathalie ULg et al

Article for general public (2012)

[Chapeau] Le réseau ferré en Wallonie s’apparentera bientôt à un train touristique reliant deux gares Calatrava plutôt que d’assurer à chacun le droit à sa mobilité.

Detailed reference viewed: 31 (7 ULg)
See detailFemmes et Sociétés Familiales
Crutzen, Nathalie ULg

Article for general public (2012)

Detailed reference viewed: 23 (4 ULg)
Full Text
Peer Reviewed
See detailManagement Control, Strategy and Sustainability: A Review of the Literature
Crutzen, Nathalie ULg; Herzig, Christian

Conference (2012, November 16)

Detailed reference viewed: 80 (8 ULg)
Full Text
Peer Reviewed
See detailSustainability Performance Management in Large Firms: A Qualitative Research amongst Seven Large Western European Firms
Crutzen, Nathalie ULg

Conference (2012, September 25)

The aim of this paper is to understand better sustainability performance management in large firms. Based on previous research in this field, this paper reports the results of a qualitative research ... [more ▼]

The aim of this paper is to understand better sustainability performance management in large firms. Based on previous research in this field, this paper reports the results of a qualitative research amongst seven large Western European firms. This research examines why and how these large firms manage their sustainability performance. [less ▲]

Detailed reference viewed: 69 (6 ULg)
Full Text
Peer Reviewed
See detailSustainability, Strategy and Management Control: A Review of the Literature
Crutzen, Nathalie ULg; Herzig, Christian

Conference (2012, September 04)

The purpose of this research is to explore the emerging body of literature on the relationship between sustainability, strategy and management control. Our way to organise and present the literature aims ... [more ▼]

The purpose of this research is to explore the emerging body of literature on the relationship between sustainability, strategy and management control. Our way to organise and present the literature aims to both structure the state of our knowledge in this area and stimulate others to contribute to a shared and better understanding of this field of research. Previous research has underlined that (sustainability) management control systems play a key role in shaping processes of (sustainability/CSR) strategy formulation and implementation (e.g. Simons, 1990; Epstein and Wisner, 2005; Gond et al., 2011). While the relationship between management control systems and strategy has widely been investigated in the traditional accounting and control literature (e.g. Simons, 1990; Langfield-Smith, 1997; Ferreira and Otley, 2009; Tucker et al., 2009), this is much less frequent in the context of research related to the concept of sustainability. Indeed, until recently social and environmental accounting research has predominantly paid attention to external reporting and accountability (e.g. Albelda, 2011; Gray, 2002) or the link between corporate social responsibility/environmental management and economic performance (e.g. Henri and Journeault, 2010). Conscious of this situation, several researchers have stressed the need for research on the interrelation between sustainability, strategy and control (Parker, 2000; Chung and Parker, 2008; Durden, 2008) and a growing body of literature has emerged over the last years. We hope that in reviewing and reflecting on how this emerging body of literature is organised we can contribute to a better understanding of our current knowledge and to the development of new knowledge in the future. The paper thus also aims to suggest future directions for research. Our interest in reviewing and codifying the literature is also driven by a practical need to further embed sustainability into organisations. Until today, it seems that many organisations are still confronted with difficulties in “operationalising” sustainability and translating their strategic aspirations for sustainability into practice in the midst of many other business pressures (Epstein and Roy, 2001; Schaltegger and Wagner, 2006; Taplin et al., 2006; CIMA and Accenture, 2011). [less ▲]

Detailed reference viewed: 216 (9 ULg)