管理控制对数字技术和可持续性研究的贡献

IF 2.1 Q3 MANAGEMENT Journal of Management Control Pub Date : 2023-09-01 DOI:10.3280/maco2023-002001
Daniela Mancini, Domenica Lavorato, Palmira Piedepalumbo
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Il contributo di Management Control alla ricerca su tecnologie digitali e sostenibilità
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 development. Implementing digital technology can expedite the transition to sustainability, 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 intersection is still in its nascent stage. This article aims to analyze the contribution of Management Control to the national and international scientific discourse on sustainability 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 Control journal. The article provides an overview of the studies on technology, sustainability, and their combined effects, concluding with concise observations and a synthesis of the contributions included in this volume.
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来源期刊
CiteScore
5.60
自引率
15.20%
发文量
17
期刊介绍: Journal of Management Control (JoMaC) is an international journal concerned with the formal, information-based routines and procedures managers use to maintain or alter patterns in organizational activities. Particular emphasis is placed on operational and strategic planning and control systems and the processes and techniques.  JoMaC was founded in 1990 as a German journal and has a strong reputation as a dedicated academic journal open to high-quality research on all aspects of management control.  The journal covers such topics as: the role of management control systems in the management of companies and non-profit organizations; the design and use of planning systems for production, marketing, logistics and other fields of use; the interaction between strategic and operational aspects of management control; the role of management accountants and other internal and external service providers, such as financial accountants, auditors and consultants; change and the sustainability of management control systems.   Journal of Management Control especially welcomes empirical and analytical papers reflecting both methodological rigor and practical relevance that make a significant contribution to literature. The journal is interested in literature reviews and meta-analyses showcasing and promoting current academic research. Additional materials relating to papers of interest to scholars (e.g. coding sheets, questionnaires, data, etc.) can be downloaded from our website in order to stimulate future research.Officially cited as: J Manag Control
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