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            <title xml:lang="en">CORPORATE SUSTAINABILITY, STRATEGY AND ACCOUNTING CONTROLS: AN EXPLORATION OF CORPORATE PRACTICES</title>
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                <term xml:lang="en">sustainability</term>
                <term xml:lang="en">strategy implementation</term>
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                <term xml:lang="en">accounting-based control mechanisms</term>
                <term xml:lang="fr">durabilité</term>
                <term xml:lang="fr">implémentation stratégique</term>
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              <p>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.</p>
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              <p>La littérature en comptabilité et contrôle démontre le rôle clé joué par le contrôle de gestion en matière d'implémentation stratégique. Cependant, malgré plusieurs appels à contributions émanant de la littérature en comptabilité sociale et environnementale (Parker, 2000; Chung and Parker, 2008), jusqu'à ce jour, très peu d'études ont exploré comment le contrôle de gestion supporte l'implémentation d'une stratégie durable en pratique. Sur base du modèle de Malmi and Brown (2008), ce papier explore l'existence d'une sélection de mécanismes de contrôle de gestion de nature comptable (planning, contrôles cybernétiques et systèmes de compensation) pour supporter le déploiement d'une stratégie durable. Concrètement, sur base de l'analyse qualitative de sept cas, cette recherche étudie quels types de contrôles comptables existent dans les entreprises multinationales pour soutenir l'implémentation d'une stratégie durable explicite.</p>
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