Definition
Management control systems (MCS) are mechanisms aiming to influence managers’ and employees’ behaviors, in order to achieve the organization’s objectives and strategies. With regard to the increasingly important sustainability dimension, there is the challenge to translate its broad objectives and strategies into daily practices across the organization. To fill this gap, MCS, or more specifically sustainability control systems (SCS), constitutes an array of diversified mechanisms aiming to promote alignment between sustainability-oriented objectives and behaviors in organizations.
Introduction
Management Control Systems (MCS) are commonly defined as organizational mechanisms promoting that managers and employees work toward the organization’s objectives and strategies. In short, MCS are ways to influence behaviors (Gond et al. 2012; Merchant and van der Stede 2018). To achieve this, the definition of MCS should be...
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Oliveira, J. (2023). Management Control Systems and Sustainability. In: Idowu, S.O., Schmidpeter, R., Capaldi, N., Zu, L., Del Baldo, M., Abreu, R. (eds) Encyclopedia of Sustainable Management. Springer, Cham. https://doi.org/10.1007/978-3-031-25984-5_755
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