Abstract
In the past three decades, the majority of waste management research in the accounting stream has primarily focused on environmental and sustainability reporting and disclosures. However, there is a lack of empirical research exploring management control practices in the area of waste management, food waste in particular. Therefore, the objective of this study is to investigate the strategies and management control implemented by a tertiary education organisation to mitigate food waste. This research aims to understand the various pressures and logics that influence the development and implementation of strategic procedures to reduce food waste through finding the answers to the following three questions. Firstly, the study examines what is the nature of food waste management strategies and control initiatives at residential catering services? Secondly, it investigates what are the pressures that have contributed to the institutions that provide residential catering services to focus on food waste reduction? Lastly, the research aims to identify how these pressures facilitate or constrain the implementation of management control systems in institutions where residential catering services are provided?
To address these research questions, qualitative data is gathered through a case study approach, focusing specifically on two prominent residential colleges with dining facilities within a leading university in New Zealand, referred to as ‘Alpha’, for the purpose of this study. The data involves a combination of document analysis and semi-structured interviews. The analysis of the data incorporates Neo-institutional theory, including the concepts of loose coupling and multiple logics, as well as Malmi and Brown’s (2008) management control system framework.
The research findings highlight that the internal pressures (e.g., pressures from core customers and staff) and external pressures (e.g., coercive, mimetic, and normative pressures) influence simultaneously on Alpha's management control system. These pressures have resulted in a loose coupling within Alpha's management control practices. According to the study's findings, it is crucial to establish a robust cultural control for the effective implementation of planning, cybernetic, rewards, and administrative control mechanisms related to food waste mitigation. This entails a transformation of the attitudes, beliefs, and norms of both staff and students concerning food waste mitigation and sustainability, facing the way for the successful operation of other control mechanisms.
Furthermore, the study reveals that there is a loose coupling between the intention and action related to Alpha's targets within planning and cybernetic control. Moreover, within Alpha's food waste management hierarchy, there exists a mix of loose and tight couplings. However, the findings emphasise the critical importance of focusing on aspects such as food waste separation, measurement, and target setting as immediate priorities. Additionally, addressing communication and reporting structural issues, as well as aligning students and staff with Alpha's sustainability objectives, should be addressed concurrently.
Additionally, the research findings have contributed to an extended version of Neo-institutional theory by introducing the concept of multiple logics, providing a deeper understanding of the challenges faced by both the organisational and individual levels in food waste management efforts. The findings point to the existence of two predominant logics: commercial and sustainability logics. At the organisational level, Alpha has predominantly emphasised sustainability logics, but due to budget constraints, a conflict exists between sustainability and commercial logics. Moreover, the research highlights that at the organisational level, senior management tends to blend both logics, while kitchen staff consistently align (compliance) with both logics. However, the findings indicate that some administrative staff and students defy or ignore the values, norms, and beliefs associated with commercial and sustainability logics.
This research significantly contributes to existing scholarly knowledge and theoretical perspectives in the field. This study fills a crucial scholarly gap by advancing understanding of how management control systems are applied (not applied) within the context of food waste mitigation. Moreover, the study contributes to theoretical advancement by combining the Neo-Institutional theory, which encompasses concepts such as isomorphism, loose coupling, and multiple logics, with Malmi and Brown’s (2008) framework. Furthermore, it is the first study of its kind in the higher education sector, specifically focusing on food waste reduction practices within residential colleges. The insights and findings of this research offer valuable contributions to the existing literature by shedding light on the management control practices in this context and expanding the scope of sustainability perspectives within residential colleges.
This study acknowledges certain limitations. Firstly, the research was limited to a single case organisation, specifically examining two residential colleges within that institution. To enhance the generalisability of the findings, future research could consider incorporating multiple case studies within the same organisation or conducting comparative studies across similar institutions. Secondly, the data collection for this study relied primarily on interviews and document analysis. Exploring additional research methods such as surveys, observations, or longitudinal approaches could provide further insights and a deeper understanding of the dynamics within the case study context.