A Qualitative Study On The Decoupling Of Environmental And Social Issues From Management Control Systems In A Petroleum Company: An Institutionalist Approach

The main objective of this study is to understand and explain how environmental and social issues are considered and embraced in the management control system (MCS) of an oil and gas company located in Sudan. An interpretive case study is used whereby data are collected through semi-structured inter...

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محفوظ في:
التفاصيل البيبلوغرافية
المؤلف الرئيسي: Abdalla, Yousif Abdelbagi
التنسيق: أطروحة
اللغة:English
منشور في: 2013
الموضوعات:
الوصول للمادة أونلاين:http://eprints.usm.my/43442/1/Yousif%20Abdelbagi%20Abdalla24.pdf
http://eprints.usm.my/43442/
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id my.usm.eprints.43442
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spelling my.usm.eprints.43442 http://eprints.usm.my/43442/ A Qualitative Study On The Decoupling Of Environmental And Social Issues From Management Control Systems In A Petroleum Company: An Institutionalist Approach Abdalla, Yousif Abdelbagi HF5001-6182 Business The main objective of this study is to understand and explain how environmental and social issues are considered and embraced in the management control system (MCS) of an oil and gas company located in Sudan. An interpretive case study is used whereby data are collected through semi-structured interviews with relevant individuals from inside and outside the company. Document reviews, informal conversations and observations are also employed to support the data generated from the interviews. The findings of this study are informed by the New Institutional Sociology theory, which emphasizes that MCS configurations are driven not only by economic or functional factors, but also by institutional factors. From the case findings, it would appear that the governmental laws and regulations, the pressure from and concerns of NGOs, the company’s goal to protect and maintain its reputation and public image, and the high expectations of local communities, are among the main factors that pushed the company to consider environmental and social issues in its operations. 2013-04 Thesis NonPeerReviewed application/pdf en http://eprints.usm.my/43442/1/Yousif%20Abdelbagi%20Abdalla24.pdf Abdalla, Yousif Abdelbagi (2013) A Qualitative Study On The Decoupling Of Environmental And Social Issues From Management Control Systems In A Petroleum Company: An Institutionalist Approach. PhD thesis, Universiti Sains Malaysia.
institution Universiti Sains Malaysia
building Hamzah Sendut Library
collection Institutional Repository
continent Asia
country Malaysia
content_provider Universiti Sains Malaysia
content_source USM Institutional Repository
url_provider http://eprints.usm.my/
language English
topic HF5001-6182 Business
spellingShingle HF5001-6182 Business
Abdalla, Yousif Abdelbagi
A Qualitative Study On The Decoupling Of Environmental And Social Issues From Management Control Systems In A Petroleum Company: An Institutionalist Approach
description The main objective of this study is to understand and explain how environmental and social issues are considered and embraced in the management control system (MCS) of an oil and gas company located in Sudan. An interpretive case study is used whereby data are collected through semi-structured interviews with relevant individuals from inside and outside the company. Document reviews, informal conversations and observations are also employed to support the data generated from the interviews. The findings of this study are informed by the New Institutional Sociology theory, which emphasizes that MCS configurations are driven not only by economic or functional factors, but also by institutional factors. From the case findings, it would appear that the governmental laws and regulations, the pressure from and concerns of NGOs, the company’s goal to protect and maintain its reputation and public image, and the high expectations of local communities, are among the main factors that pushed the company to consider environmental and social issues in its operations.
format Thesis
author Abdalla, Yousif Abdelbagi
author_facet Abdalla, Yousif Abdelbagi
author_sort Abdalla, Yousif Abdelbagi
title A Qualitative Study On The Decoupling Of Environmental And Social Issues From Management Control Systems In A Petroleum Company: An Institutionalist Approach
title_short A Qualitative Study On The Decoupling Of Environmental And Social Issues From Management Control Systems In A Petroleum Company: An Institutionalist Approach
title_full A Qualitative Study On The Decoupling Of Environmental And Social Issues From Management Control Systems In A Petroleum Company: An Institutionalist Approach
title_fullStr A Qualitative Study On The Decoupling Of Environmental And Social Issues From Management Control Systems In A Petroleum Company: An Institutionalist Approach
title_full_unstemmed A Qualitative Study On The Decoupling Of Environmental And Social Issues From Management Control Systems In A Petroleum Company: An Institutionalist Approach
title_sort qualitative study on the decoupling of environmental and social issues from management control systems in a petroleum company: an institutionalist approach
publishDate 2013
url http://eprints.usm.my/43442/1/Yousif%20Abdelbagi%20Abdalla24.pdf
http://eprints.usm.my/43442/
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score 13.149126