Ferretti, Paola; Gonnella, Cristina; Martino, Pierluigi - In: Meditari Accountancy Research 32 (2024) 7, pp. 1-34
Purpose Drawing insights from institutional theory, this paper aims to examine whether and to what extent banks have reconfigured their management control systems (MCSs) in response to growing institutional pressures towards sustainability, understood as environmental, social and governance...