Management control practices and circular economy capabilities: a configurations’ combinations fuzzy-set approach proposal
研究了211家制造企业中管理控制实践的组合如何促进循环经济能力，提出了三种配置组合，帮助管理者根据企业目标选择合适的管理控制方式。
The role of management controls in steering firms’ circular economy capabilities (CEC) has yet to be studied in a detailed manner. This study aims to investigate the use of management control (MC) practices combinations to promote CEC. A fuzzy-set qualitative comparative analysis conducted with input from 211 surveyed manufacturing firms provide multiple combinations of MC practices in achieving circular economy capabilities. The study reveals that MC practices found to be effective on their own should not be necessarily all employed at the same time to reach high levels of circular economy capabilities. Drawing on the dynamic capabilities view, three configurations’ combinations (C1, C2, C3) of MC practices are proposed to guide the evolving CEC development process at firm level. It is identified which MC practices suit firms depending on firms’ aims to become more sustainable. C1 is about intensive use of boundary and diagnostic controls for firms aim to create routinely procedures to consolidate CEC. C2 concerns the use of diagnostic and interactive controls combined with no use of belief controls to lead high CEC in a situation in which already exists a CE mindset and the aim is to flourish CEC. And C3 suggests a high use of belief controls combined with no utilisation of diagnostic, boundary and interactive systems to lead a high level of CEC, enabling firms to really embed them into firms’ strategy and operations. A practical roadmap is suggested to managers to apply the configurations’ combinations.