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Management control system in smart and sustainable firmsa theoretical analysis from an ecosystem perspective /

Record Type:	Electronic resources : Monograph/item
Title/Author:	Management control system in smart and sustainable firmsby Domenica Lavorato.
Reminder of title:	a theoretical analysis from an ecosystem perspective /
Author:	Lavorato, Domenica.
Published:	Cham :Springer Nature Switzerland :2025.
Description:	x, 175 p. :ill., digital ;24 cm.
Contained By:	Springer Nature eBook
Subject:	Sustainable development.
Online resource:	https://doi.org/10.1007/978-3-031-81436-5
ISBN:	9783031814365$q(electronic bk.)

Management control system in smart and sustainable firmsa theoretical analysis from an ecosystem perspective /
Lavorato, Domenica.

Management control system in smart and sustainable firmsa theoretical analysis from an ecosystem perspective /[electronic resource] :by Domenica Lavorato. - Cham :Springer Nature Switzerland :2025. - x, 175 p. :ill., digital ;24 cm. - SIDREA series in accounting and business administration,2662-9887. - SIDREA series in accounting and business administration..

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.

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.

ISBN: 9783031814365$q(electronic bk.)

Standard No.: 10.1007/978-3-031-81436-5doiSubjects--Topical Terms:

177699
Sustainable development.

LC Class. No.: HC79.E5

Dewey Class. No.: 338.927

Management control system in smart and sustainable firmsa theoretical analysis from an ecosystem perspective /
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520 $a 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.
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