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Sustainability 2017, 9(6), 977; doi:10.3390/su9060977

Sustainability Strategy and Management Control Systems in Family Firms. Evidence from a Case Study

1
Department of Management, Economics, Mathematics and Statistics, University of Salento, Via per Monteroni, 73100 Lecce, Italy
2
Department of Business Administration and Law, University of Calabria, Ponte P. Bucci, 87036 Arcavacata di Rende (CS), Italy
*
Author to whom correspondence should be addressed.
Academic Editor: Barbara Aquilani
Received: 23 March 2017 / Revised: 15 May 2017 / Accepted: 5 June 2017 / Published: 7 June 2017
(This article belongs to the Section Economic, Business and Management Aspects of Sustainability)
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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). View Full-Text
Keywords: management control systems (MCSs); sustainability control systems (SCSs); performance management systems (PMSs); sustainability integration; Family firm; case study; Italian territory; intermodal transport management control systems (MCSs); sustainability control systems (SCSs); performance management systems (PMSs); sustainability integration; Family firm; case study; Italian territory; intermodal transport
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This is an open access article distributed under the Creative Commons Attribution License which permits unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited. (CC BY 4.0).

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MDPI and ACS Style

Caputo, F.; Veltri, S.; Venturelli, A. Sustainability Strategy and Management Control Systems in Family Firms. Evidence from a Case Study. Sustainability 2017, 9, 977.

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