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1 – 2 of 2Elisa Truant, Edoardo Crocco, Francesca Culasso and Safiya Mukhtar Alshibani
The popularity of Management Control Systems (MCS) has increased due to rising uncertainty in business operations. They help companies implement strategies, manage information and…
Abstract
Purpose
The popularity of Management Control Systems (MCS) has increased due to rising uncertainty in business operations. They help companies implement strategies, manage information and incentivize managers with common goals. Therefore, the research aims to take stock of the evolution of studies on MCS adoption, identifying trends and future avenues.
Design/methodology/approach
While a few systematic literature reviews have investigated the implications of MCS adoption amid specific contexts, a comprehensive bibliometric analysis of the whole research stream is lacking. Consequently, our study analyzes relevant scientific literature on the topic of MCS from 1970 to 2022, through the use of VOSviewer, R Bibliometrix and Latent Dirichlet Allocation to visualize the bibliometric results.
Findings
The study provides a comprehensive overview of key emerging topics in MCS literature and the ways in which they have developed over the decades, along with a structured research agenda built upon the literature gaps found amid current and past scientific production. It does so by analyzing scientific production from multiple bibliometric aspects and advanced text-mining techniques to extract common emerging themes from the dataset.
Originality/value
To the best of the authors’ knowledge, no attempt has yet been made to synthesize MCS literature through a bibliometric review. The bibliometric perspective on MCS enhances scholars' understanding of the historical path and future trends of the literature stream, while helping practitioners update existing MCS conceptualizations in light of contemporary changes.
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Serena Galvani, Elisa Carloni, Roberta Bocconcelli and Alessandro Pagano
This study explores if and how manufacturing firms can achieve an effective interaction between digitalization and sustainability (in economic, social and environmental terms)…
Abstract
Purpose
This study explores if and how manufacturing firms can achieve an effective interaction between digitalization and sustainability (in economic, social and environmental terms). The main aim of the study is to understand the extent and nature of the interaction between digitalization and sustainability processes and how business firms manage this interaction.
Design/methodology/approach
A qualitative, in-depth, single case study approach is adopted, drawing upon the Actors-Resources-Activities (ARA) framework proposed by IMP studies. The case of Beta – a manufacturer in the mechatronic sector – is longitudinally analyzed via data collected from sustainability reports and interviews.
Findings
Beyond unveiling the main challenges and intervening factors to accomplish digital-sustainable interaction, the study highlights the need for firms to strategically plan and integrate digital and sustainable initiatives to foster such symbiotic interaction, emphasizing the role of activities, actors and resources in achieving a cohesive digital-sustainable journey.
Originality/value
The originality of the research relies upon the longitudinal perspective on the interaction between digitalization and sustainability and the adoption of an IMP-based approach referring to the ARA framework, which finally lead to novel contributions in both academic and managerial terms.
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