The aim of this research project is to challenge the foundational assumption in performance management and management control systems research which builds on the idea of the homo economicus, and explore the feasibility of a novel approach (“paradigm”) based on prosocial assumptions. The prosocial approach assumes that self-interested behaviour tends to outperform prosocial behaviour within groups, but prosocial groups outperform groups dominated by self-interested behaviour. The authors consider that social theories can have profound performative and thereby even self-fulling effects and argue that cultivating prosocial behaviour in theory and practice is one important condition to solve the wicked problems of our time. Hence, the application of the prosocial approach builds on economic grounds and simultaneously shapes the required organizational behaviour to enhance a sustainable future.

2022

2026