Journal title MANAGEMENT CONTROL
Author/s Nicoletta Fadda, Gianfranco Pischedda, Ludovico Marinò, katia Corsi
Publishing Year 2021 Issue 2021/2 Language Italian
Pages 22 P. 39-60 File size 328 KB
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The growing interest in sustainability affect firms and their business models. Sus-tainable business models define the way in which a firm creates shared value by promoting economic, social and environmental interests. The objective of this paper is to understand if sustainable business models - com-bined with a proper accounting system - are able to initiate effective reactions to shock moments. The authors carried out this study by analyzing Generale Conserve, particularly its brand ASdoMAR, a firm specializing in canned foods. This case study is interest-ing because Generale Conserve places particular attention on both environmental sustainability and social development. The authors derived data from semi-structured interviews in combination with documental analyses. Results highlight that being sustainable can foster the ability to react to shock moments by promot-ing organizational resilience. Results also aim to suggest an abstract framework whereby one can explore the relationship between the type of sustainable strategy, the accounting system adopted and organizational resilience.
Keywords: Sustainability management, Business model, Organizational control, Management control systems, Organizational resilience.
Nicoletta Fadda, Gianfranco Pischedda, Ludovico Marinò, katia Corsi, Sustainable-oriented management come fattore di resilienza organizzativa. Un caso di studio in "MANAGEMENT CONTROL" 2/2021, pp 39-60, DOI: 10.3280/MACO2021-002003