Management control systems for sustainable development: a bibliographic study

Tu Le, Oanh Thi; Hong Le, Anh Thi; Thanh Vu, Thuy Thi; Cam Tran, Thanh Thi; Van Nguyen, Cong

doi:10.1080/23311975.2023.2296699

Cogent Business & Management

2024

DOI: 10.1080/23311975.2023.2296699

|View full text |Cite

Management control systems for sustainable development: a bibliographic study

Oanh Thi Tu Le,

Anh Thi Hong Le,

Thuy Thi Thanh Vu

et al.

Help me understand this report

Search citation statements

Order By: Relevance

Paper Sections

Select...

Citation Types

Supporting

Mentioning

Contrasting

Year Published

2024

Publication Types

Select...

Article3

Relationship

Self Cite0

Independent3

Authors

Journals

Cited by 3 publications

References 65 publications

Supporting

Mentioning

Contrasting

Order By: Relevance

Management control practices for the sustainability transformation in the European construction industry

Cortés,

Traxler,

Greiling

2024

JAOC

View full text Add to dashboard Cite

Purpose While research on sustainability reporting in the construction industry has already provided comprehensive findings, the purpose of this paper is to answer the question of how construction companies anchor the topic of sustainability in their strategic and operative management control practices. The implementation of sustainable business models and sustainability strategies requires proper management control instruments or mechanisms that support the transformation process or make it possible in the first place. Design/methodology/approach A qualitative content analysis based on deductive and inductive procedures was conducted. 39 sustainability reports published by the largest construction companies in the EU were examined. Findings Valuable insights are provided by showing which control instruments and mechanisms are used to improve corporate sustainability performance as well as how these are linked systematically. The results show that the focus is on strategic planning, cultural and administrative controls, while short-term targets, which could set out the path to achieving the long-term sustainability goals set, are often not reported. Strategic stakeholder theory and legitimacy theory provide explanations for the use of management control practices identified. Originality/value Previous studies often focus on selected single control practices and miss holistic approaches for investigating corporate sustainability in construction companies. Furthermore, theoretical perspectives with instrumental and socio/political views on corporate sustainability help us explain the control practices applied. Moreover, practitioners, standard setters and legislators can use the findings for sustainability management or for developing standards and legislation.

show abstract

Management control practices for the sustainability transformation in the European construction industry

Cortés,

Traxler,

Greiling

2024

JAOC

View full text Add to dashboard Cite

show abstract

Milk Quality and Economic Sustainability in Dairy Farming: A Systematic Review of Performance Indicators

Fiorillo,

Amico

2024

Dairy

View full text Add to dashboard Cite

The dairy industry plays a vital role in the global food system, providing a wide range of dairy products that are consumed by millions of people worldwide. Dairy farming provides a daily source of income, creating employment opportunities not only on farms, but also in transportation, milk processing, and the agricultural supply and services sectors. The increasingly pressing challenges and the high competition in the dairy industry, particularly in saturated markets, emphasize the importance for farms to undertake a comprehensive economic sustainability analysis that extends beyond mere yield monitoring. Empirical studies have found a weak adoption of robust performance measurement and control systems in dairy farms. Given the intricate macroeconomic landscape in developed nations and the imperative to address the multifaceted challenges of the industry, this study employs a systematic literature review (SLR) to evaluate whether academic research offers adequate guidance on economic performance indicators. The study finds out that the current repertoire of indicators, while relevant and partially related to quality attributes, fails to encapsulate the intricate interplay of variables and the nature of economic sustainability, highlighting the need to adopt additional indicators into the dimensions of operational efficiency and effectiveness, strategic investments, and financial strength.

show abstract

Management Control Systems and Sustainability: A Bibliometric Analysis

Quesado,

Silva,

Oliveira

2024

Sustainability

View full text Add to dashboard Cite

Including social and environmental concerns in decision-making processes and business operations is essential for organizations. Management control systems are crucial in integrating sustainability issues into decision-making processes. Thus, this study aims to analyze international publications about the relationship between management control systems and sustainability, identifying trends in evolution and future research opportunities. Based on bibliometric techniques, the outputs obtained in the Web of Science (n = 139) and Scopus (n = 73) databases were analyzed in the bibliometrix R package to map and systematically review the literature. After removing duplicates, we obtained a final output of 157 articles. The analysis of these publications draws attention to the relevance and emergence of these topics in academic and business circles and concludes that this area of knowledge has gained relevance in the last five years of research. The originality of this study lies in its ability to offer valuable insights that can shape future research agendas. By focusing specifically on how management control systems support or hinder sustainability initiatives, the study fills a gap in existing literature, which often treats these subjects separately. Future research can focus on the challenges of integrating sustainability into accounting frameworks and the role of technology in accounting for sustainability. The continuous study of these topics is essential to enable professionals and organizations to face contemporary challenges, ensure ethics and transparency, promote sustainability and responsibility, and ensure long-term success in a world increasingly aware of environmental and social issues.

show abstract

scite is a Brooklyn-based organization that helps researchers better discover and understand research articles through Smart Citations–citations that display the context of the citation and describe whether the article provides supporting or contrasting evidence. scite is used by students and researchers from around the world and is funded in part by the National Science Foundation and the National Institute on Drug Abuse of the National Institutes of Health.

Contact Info

hi@scite.ai

10624 S. Eastern Ave., Ste. A-614

Henderson, NV 89052, USA

Blog Terms and Conditions API Terms Privacy Policy Contact Cookie Preferences Do Not Sell or Share My Personal Information

Made with 💙 for researchers

Part of the Research Solutions Family.

Management control systems for sustainable development: a bibliographic study

Cited by 3 publications

References 65 publications

Management control practices for the sustainability transformation in the European construction industry

Management control practices for the sustainability transformation in the European construction industry

Milk Quality and Economic Sustainability in Dairy Farming: A Systematic Review of Performance Indicators

Management Control Systems and Sustainability: A Bibliometric Analysis

Contact Info

Product

Resources

About