The notion of organizational performance has evolved and become increasingly complex. Traditional financial targets are now complemented by broader goals such as diversity, equity, and inclusion, biodiversity protection, and emissions reduction. These additional objectives often create goal ambiguity and tension, which can lead to the dysfunctional use of otherwise well-intentioned management controls. In this research area, we explore how organizations integrate diverse objectives into performance evaluation and performance management—and how management controls can be designed to navigate these tensions productively.

Example research questions include:

• How do organizations design performance measurement systems that balance financial and non-financial sustainability goals?
• What role do management control systems play in resolving conflicts between social, environmental, and economic objectives?
• How does the use of sustainability-related KPIs affect employee motivation and behavior?
• In what ways can management control systems support long-term sustainability transformations without compromising short-term accountability and motivation?
• How do different combinations of management control mechanisms perform under competing goal logics?