Sustainability Strategy and Management Control Systems in Family Firms. Evidence from a Case Study
Abstract
The aim of this paper is to investigate how the integration of new forms of sustainable control systems (SCSs) and traditional management control systems (MCSs), and the use of these control systems affect the integration of sustainability within organizational strategy. A qualitative case study based on a longitudinal investigation of an Italian family firm operating in an environment-sensitive context, the intermodal transport industry, has been used to trace the company’s pathway to sustainability integration based on the Gond et al. framework. The paper enriches the Gond et al. conceptualization providing evidence of the external and internal factors relevant in affecting the organization’s pathway towards sustainability integration. To the best of the authors’ knowledge, the present study is the first analysis that investigates the integration of sustainability into organizational strategy in the context of family firms, from the point of view of performance management systems (PMSs).
Autore Pugliese
Tutti gli autori
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Caputo F. , Veltri S. , Venturelli A.
Titolo volume/Rivista
SUSTAINABILITY
Anno di pubblicazione
2017
ISSN
2071-1050
ISBN
Non Disponibile
Numero di citazioni Wos
Nessuna citazione
Ultimo Aggiornamento Citazioni
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Numero di citazioni Scopus
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Settori ERC
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Codici ASJC
Non Disponibile
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