Integration of Sustainability and Management Control Systems: A Challenge for Family SMEs

Integration of Sustainability and Management Control Systems: A Challenge for Family SMEs

Paola Vola (University of Eastern Piedmont, Italy)
Copyright: © 2018 |Pages: 12
DOI: 10.4018/978-1-5225-5267-3.ch010

Abstract

In order to support family SMEs in developing more responsible, innovative, and competitive business models, this chapter proposes to study the role and interaction between sustainability control systems (SCSs) and management control systems (MCSs). The chapter will examine management control and family business literature with the purpose of discussing the following research issues: What are the interactions between different forms of social responsibility in family SMESs? How can we transfer the family firms' attitude to social responsibility in a sustainable business model? What are main elements of a sustainable business model that can leverage on family firms business model? The conceptual framework will be defined through literature review: the main aim is to convey the meaning of sustainability and investigating the integration between SCSs and MCSs in family SMEs.
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Background

The end of 20th century has seen an important increase in scientific research on sustainable thinking: the term “sustainable” has become a buzzword which as been interpreted in very different ways (like “green”, “eco-efficient”, “ethical” and “socially responsible”) (Carrol, 1999; Bieker, 2002).

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