From Waste Management Towards Resource Management : A qualitative study on the use of management control systems towards circular economy in Norwegian waste management companies

Abstract

Purpose – The purpose of this thesis is to demonstrate how management control systems are used towards circular economy. As well as contributing to the demand for research regarding management control systems with the integration of sustainable development in companies. Design/methodology/approach – This paper is a qualitative multiple-case study of five waste management companies, where data are obtained through interviews with managers. Findings – The thesis concludes with all five control systems being used to direct behavior towards circular economy. There is a necessity to view the different controls in conjunction with each other. Further, the study implies that how some of the control systems are used, they can have limited ability to control behavior. Originality/Value – Compared to research on management control systems in the aspect of sustainability, this thesis stands out by focusing on the circular economy. Thereby highlighting the use of different control systems and the interaction between them to manage the behavior of employees towards circular economy. Further, the thesis is a contribution to research within the field.