IDEAS home Printed from https://ideas.repec.org/a/fan/macoma/vhtml10.3280-maco2023-002001.html
   My bibliography  Save this article

Il contributo di Management Control alla ricerca su tecnologie digitali e sostenibilit?

Author

Listed:
  • Daniela Mancini
  • Domenica Lavorato
  • Palmira Piedepalumbo

Abstract

Sustainability and digitization are recognized as crucial issues in the contemporary era. Sustainability serves as a guiding paradigm for defining corporate missions and formulating strategies to achieve economic, social, and environmental objectives. Simultaneously, the advent of digital technologies has immersed companies in an interconnected and pervasive environment, necessitating meticulous management, organization, evaluation, and risk assessment. Companies increasingly acknowledge the interdependence between sustainability and technological devel-opment. Implementing digital technology can expedite the transition to sustainabil-ity, while embracing sustainability principles requires assessment of the long-term impacts of digital transformation. While studies in business administration and management focus on both sustainability and technological innovation, their inter-section is still in its nascent stage. This article aims to analyze the contribution of Management Control to the national and international scientific discourse on sus-tainability and digitization. Additionally, it proposes a research agenda for future publications in the journal, consolidating its position in the broad field of planning and control systems. A systematic literature review was conducted, considering the articles on sustainability and technology issues published in the Management Con-trol journal. The article provides an overview of the studies on technology, sustain-ability, and their combined effects, concluding with concise observations and a synthesis of the contributions included in this volume.

Suggested Citation

  • Daniela Mancini & Domenica Lavorato & Palmira Piedepalumbo, 2023. "Il contributo di Management Control alla ricerca su tecnologie digitali e sostenibilit?," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2023(2), pages 5-18.
  • Handle: RePEc:fan:macoma:v:html10.3280/maco2023-002001
    as

    Download full text from publisher

    File URL: http://www.francoangeli.it/riviste/Scheda_Rivista.aspx?IDArticolo=73987&Tipo=ArticoloPDF
    Download Restriction: Single articles can be downloaded buying download credits, for info: https://www.francoangeli.it/DownloadCredit
    ---><---

    As the access to this document is restricted, you may want to search for a different version of it.

    References listed on IDEAS

    as
    1. Daniela Mancini & Rosa Lombardi & Madjid Tavana, 2021. "Four research pathways for understanding the role of smart technologies in accounting," Meditari Accountancy Research, Emerald Group Publishing Limited, vol. 29(5), pages 1041-1062, August.
    2. Rosa Lombardi & Raffaele Trequattrini & Federico Schimperna & Myriam Cano-Rubio, 2021. "The Impact of Smart Technologies on theManagement and Strategic Control: A Structured Literature Review," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2021(suppl. 1), pages 11-30.
    3. Luciano Marchi, 2020. "Dalla crisi allo sviluppo sostenibile. Il ruolo dei sistemi di misurazione e controllo," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2020(3), pages 5-16.
    4. Sascha Kraus & Matthias Breier & Sonia Dasí-Rodríguez, 2020. "The art of crafting a systematic literature review in entrepreneurship research," International Entrepreneurship and Management Journal, Springer, vol. 16(3), pages 1023-1042, September.
    5. Rosanna Span? & Maurizio Massaro & Adele Caldarelli & Carlo Bagnoli, 2023. "Blockchain implications for the accounting realm: A critique of extant studies," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2023(1), pages 21-42.
    Full references (including those not matched with items on IDEAS)

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Michele Galeotti & Rosa Lombardi & Salvatore Principale & Alessandro Sura, 2023. "Aligning Integrated Data Management with Corporate Reporting: The role of sustainability reporting," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2023(2 Suppl.), pages 65-81.
    2. Michele Galeotti & Rosa Lombardi & Paola Paoloni & Fabiana Roberto, 2022. "Big data and sustainability reports: The current approach to non-accounting data management," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2022(2 Suppl.), pages 95-116.
    3. Durán-Romero, Gemma & López, Ana M. & Beliaeva, Tatiana & Ferasso, Marcos & Garonne, Christophe & Jones, Paul, 2020. "Bridging the gap between circular economy and climate change mitigation policies through eco-innovations and Quintuple Helix Model," Technological Forecasting and Social Change, Elsevier, vol. 160(C).
    4. Das, Kallol & Patel, Jayesh D. & Sharma, Anuj & Shukla, Yupal, 2023. "Creativity in marketing: Examining the intellectual structure using scientometric analysis and topic modeling," Journal of Business Research, Elsevier, vol. 154(C).
    5. Rosa Lombardi & Raffaele Trequattrini & Federico Schimperna & Myriam Cano-Rubio, 2021. "The Impact of Smart Technologies on theManagement and Strategic Control: A Structured Literature Review," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2021(suppl. 1), pages 11-30.
    6. Justin R. Hall & Selen Savas-Hall & Eric H. Shaw, 2023. "A deductive approach to a systematic review of entrepreneurship literature," Management Review Quarterly, Springer, vol. 73(3), pages 987-1016, September.
    7. Kifah Imara & Fahriye Altinay, 2021. "Integrating Education for Sustainable Development Competencies in Teacher Education," Sustainability, MDPI, vol. 13(22), pages 1-17, November.
    8. Perez-Vega, Rodrigo & Hopkinson, Paul & Singhal, Aishwarya & Mariani, Marcello M., 2022. "From CRM to social CRM: A bibliometric review and research agenda for consumer research," Journal of Business Research, Elsevier, vol. 151(C), pages 1-16.
    9. Mikel Alayo & Txomin Iturralde & Amaia Maseda & Gloria Aparicio, 2021. "Mapping family firm internationalization research: bibliometric and literature review," Review of Managerial Science, Springer, vol. 15(6), pages 1517-1560, August.
    10. Akshita Singh & Shailendra Kumar & Utkarsh Goel & Amar Johri, 2023. "Behavioural biases in real estate investment: a literature review and future research agenda," Palgrave Communications, Palgrave Macmillan, vol. 10(1), pages 1-17, December.
    11. Ilenia Ascani & Marco Gatti & Maria Serena Chiucchi, 2021. "Pandemia e sistema di budgeting: quali effetti sulla figura del controller?," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2021(3), pages 65-86.
    12. Kirsten Visser & Irina van Aalst, 2022. "Neighbourhood Factors in Children's Outdoor Play: A Systematic Literature Review," Tijdschrift voor Economische en Sociale Geografie, Royal Dutch Geographical Society KNAG, vol. 113(1), pages 80-95, February.
    13. Giovanna Centorrino & Guido Noto & Daniela Rupo, 2022. "Management control in inter-firm relationships: Opportunities and challenges of blockchain technology adoption," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2022(3), pages 65-88.
    14. Angerer, Martin & Hoffmann, Christian Hugo & Neitzert, Florian & Kraus, Sascha, 2021. "Objective and subjective risks of investing into cryptocurrencies," Finance Research Letters, Elsevier, vol. 40(C).
    15. Sascha Kraus & Paul Jones & Norbert Kailer & Alexandra Weinmann & Nuria Chaparro-Banegas & Norat Roig-Tierno, 2021. "Digital Transformation: An Overview of the Current State of the Art of Research," SAGE Open, , vol. 11(3), pages 21582440211, September.
    16. Patrycja Klimas & Wojciech Czakon, 2022. "Gaming innovation ecosystem: actors, roles and co-innovation processes," Review of Managerial Science, Springer, vol. 16(7), pages 2213-2259, October.
    17. Daria Minashkina & Ari Happonen, 2023. "Warehouse Management Systems for Social and Environmental Sustainability: A Systematic Literature Review and Bibliometric Analysis," Logistics, MDPI, vol. 7(3), pages 1-33, July.
    18. Francisco Javier Lacarcel & Raquel Huete, 2023. "Digital communication strategies used by private companies, entrepreneurs, and public entities to attract long-stay tourists: a review," International Entrepreneurship and Management Journal, Springer, vol. 19(2), pages 691-708, June.
    19. Fabio Nappo & Alessandra Lardo & Maria Teresa Bianchi & Federico Schimperna, 2023. "The impact of digitalisation on professional football clubs," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2023(2), pages 117-136.
    20. Jacques Yana Mbena, 2022. "The status quo of research in sustainable FDI: exploring the theoretical agenda and policy inferences in West and Central Africa," Future Business Journal, Springer, vol. 8(1), pages 1-16, December.

    More about this item

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:fan:macoma:v:html10.3280/maco2023-002001. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Stefania Rosato (email available below). General contact details of provider: http://www.francoangeli.it/riviste/sommario.aspx?IDRivista=166 .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.