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

by Domenica Lavorato

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.

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Year of publication:	2025
Authors:	Lavorato, Domenica
Publisher:	2025.: Cham : Springer Nature Switzerland 2025.: Cham : Imprint: Springer
Subject:	Corporate Governance \| Sustainability \| Sustainable Ecosystem \| Smart Technologies \| Integrated Corporate Sustainability \| Management Control Systems \| Organizational Control \| Relational Control \| Risks Control \| Management Accounting \| Information System \| Controlling-Informationssystem \| Management control system \| Controlling \| Management control \| Nachhaltigkeit \| Corporate governance \| Nachhaltige Entwicklung \| Sustainable development \| Rechnungswesen \| Accounting \| Umweltmanagement \| Environmental management