Management Control Systems and Social Sustainability in Supply Chains: A Bibliometric-Systematic Literature Review

Titolo Rivista MANAGEMENT CONTROL
Autori/Curatori Mauro Romano, Chiara Pia Saraò, Marika Intenza, Christian Favino
Anno di pubblicazione 2026 Fascicolo 2026/1 Suppl.
Lingua Inglese Numero pagine 26 P. 111-136 Dimensione file 166 KB
DOI 10.3280/MACO2026-001-S1006
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Over recent years, the relationship between Management Control Systems (MCSs) and Social Sustainability Supply Chains (SSCSs) has garnered increasing academic interest, thus reflecting the relevance of social issues in procurement and production networks worldwide. This study aims to systematize such research scope by carrying out a Bibliometric-Systematic Literature Review (B-SLR) of 64 peer-reviewed articles between 2008 and 2025. We investigated how MCSs addressed social risks in supply chains and shaped firms’ responsibilities toward workers and communities. In particular, four thematic clusters were identified from the bibliometric analysis that focus on managerial integration, risk management, quantitative modeling, and humanitarian operations. Afterwards, the qualitative analysis highlighted a rising convergence between control mechanisms and social performance, yet also revealed crucial research gaps that pave the way for future research, including the need for integrative frameworks and in-depth analyses of reporting practices to enhance transparency, accountability, and social impact measurement in supply chain management.

Parole chiave:Management Control System (MCS), Social Supply Chain Sustainability (SSCS), Human rights, Risk Management, Labor Conditions, Bibliometric-Systematic Literature Review (B-SLR)

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Mauro Romano, Chiara Pia Saraò, Marika Intenza, Christian Favino, Management Control Systems and Social Sustainability in Supply Chains: A Bibliometric-Systematic Literature Review in "MANAGEMENT CONTROL" 1 Suppl./2026, pp 111-136, DOI: 10.3280/MACO2026-001-S1006