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Management Control System in Smart and Sustainable Firms : A Theoretical Analysis from an Ecosystem Perspective / by Domenica Lavorato

By: Resource type: Ressourcentyp: Buch (Online)Book (Online)Language: English Series: SIDREA Series in Accounting and Business AdministrationPublisher: Cham : Springer Nature Switzerland, 2025Publisher: Cham : Imprint: Springer, 2025Description: 1 Online-Ressource (X, 175 p. 9 illus., 2 illus. in color.)ISBN:
  • 9783031814365
Subject(s): Additional physical formats: 9783031814358 | 9783031814372 | 9783031814389 | Erscheint auch als: 9783031814358 Druck-Ausgabe | Erscheint auch als: 9783031814372 Druck-Ausgabe | Erscheint auch als: 9783031814389 Druck-AusgabeDDC classification:
  • 657 23
DOI: DOI: 10.1007/978-3-031-81436-5Online resources: Summary: 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.Summary: 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.PPN: PPN: 1918985758Package identifier: Produktsigel: ZDB-2-SEB | ZDB-2-BUM | ZDB-2-SXBM
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