Management Control System in Smart and Sustainable Firms

A Theoretical Analysis from an Ecosystem Perspective
Erscheinungsjahr 2025
ISBN: 978-3-031-81435-8
Verlag: Springer Nature Switzerland

Buch, Englisch, 175 Seiten, Format (B × H): 160 mm x 241 mm, Gewicht: 451 g

Reihe: SIDREA Series in Accounting and Business Administration

In today's competitive environment, smart technologies are increasingly recognized as key enablers of corporate sustainability. In this new context, corporate management control systems integrate with the issues of smart technologies, sustainability and inter- and intra-organizational collaboration as the driving elements of the firm of the future.

This book proposes a management control framework for today's firms. It investigates the effectiveness of traditional management control systems in today’s competitive environment and identifies potential limitations that may hinder their ability to effectively monitor modern organizations. Furthermore, the book explores whether these systems can be improved with complementary tools or if entirely new mechanisms are required. The book argues the need to adopt a new approach to control and a different lens for evaluating the activity of guiding the achievement of corporate objectives, paving the way for the conceptualization of a new management control system.

Zielgruppe

Research

Autoren/Hrsg.

Lavorato, Domenica

Fachgebiete

• Wirtschaftswissenschaften Betriebswirtschaft Bereichsspezifisches Management Betriebliches Energie- und Umweltmanagement
• Wirtschaftswissenschaften Betriebswirtschaft Unternehmensfinanzen Controlling, Wirtschaftsprüfung, Revision
• Wirtschaftswissenschaften Betriebswirtschaft Unternehmensorganisation, Corporate Responsibility Unternehmenskultur, Corporate Governance
• Mathematik | Informatik EDV | Informatik Angewandte Informatik Wirtschaftsinformatik
• Wirtschaftswissenschaften Betriebswirtschaft Wirtschaftsinformatik, SAP, IT-Management

Inhaltsverzeichnis

1. Towards a Conceptual Framework for Smart and Sustainable Firms.- 2. The Origins and Development of the Management Control System: An Analysis of the Academic Literature.- 3. Exploring a Different Orientation of the Management Control System.- 4. The Main Elements of the Management Control System.- 5. Conclusions, Implications and Limitations.

Über Autor(innen)

Domenica Lavorato is an Assistant Professor of Business Administration at the University of Naples “Parthenope" (Italy). She is an Assistant Editor of and a reviewer for several international journals. She is also the author of numerous articles and book chapters published in prominent indexed journals. She is actively involved in various SIDREA study groups and contributes to several research projects. Her main research areas are control systems, sustainability and digital technologies.