Controlling for Regeneration: Management Control Systems in Circular Ecosystems

Titolo Rivista MANAGEMENT CONTROL
Autori/Curatori Vincenzo Pontrelli, Lara Oliva, Filippo Vitolla
Anno di pubblicazione 2026 Fascicolo 2026/1 Suppl.
Lingua Inglese Numero pagine 25 P. 85-109 Dimensione file 142 KB
DOI 10.3280/MACO2026-001-S1005
Il DOI è il codice a barre della proprietà intellettuale: per saperne di più clicca qui

Qui sotto puoi vedere in anteprima la prima pagina di questo articolo.

Se questo articolo ti interessa, lo puoi acquistare (e scaricare in formato pdf) seguendo le facili indicazioni per acquistare il download credit. Acquista Download Credits per scaricare questo Articolo in formato PDF

Anteprima articolo

FrancoAngeli è membro della Publishers International Linking Association, Inc (PILA), associazione indipendente e non profit per facilitare (attraverso i servizi tecnologici implementati da CrossRef.org) l’accesso degli studiosi ai contenuti digitali nelle pubblicazioni professionali e scientifiche.

This qualitative single-case study of Oropan S.p.A. examines how management control systems enable circular economy practices in agrifood ecosystems and sustainable value chains. Findings show that circularity occurs through reducing, reusing, recovering and regenerating supply-chain resource flows, rather than fully closing material loops. Planning, performance measures, certifications, information systems and organisational culture translate circular objectives into measurable practices, extend control beyond firm boundaries and stabilise ecosystem collaboration. The study frames management control systems as relational governance infrastructures for accountable circular value creation.

Parole chiave:Circular Economy Ecosystem; Management Control Systems; Case Study; Adaptive Control Systems; Italian Context

  1. Airoldi G., Brunetti G., & Coda V. (2005). Corso di economia aziendale. il Mulino. Anthony R. N. (1965). Planning and control systems: a framework for analysis.
  2. Arekrans J., Ritzén S., & Nilsson S. (2025). Tensions in Management Controls: Enabling Radical Innovation for a Circular Economy. Journal of Circular Economy, 3(3).
  3. Avallone F., Di Fabio C., Aliu S., & Roncagliolo E. (2024). Shedding light on the preconditions for circular economy: Evidence from SMEs in the agri-food sector. Management Control, 3, pp. 141-163.
  4. Bertassini A. C., Zanon L. G., Azarias J. G., Gerolamo M. C. and Ometto A. R. (2021). Circular business ecosystem innovation: A guide for mapping stakeholders, capturing values, and finding new opportunities. Sustainable Production and Consumption, 27, pp. 436-448.
  5. Bocken N. M. P., Schuit C. S. C. and Kraaijenhagen C. (2018). Experimenting with a circular business model: Lessons from eight cases. Environmental Innovation and Societal Transitions, 28, pp. 79-95.
  6. Broadbent J. and Laughlin R. (2009). Performance management systems: A conceptual model. Management Accounting Research, 20(4), pp. 283-295.
  7. Charmaz K. (1983). The grounded theory method: An explication and interpretation. Contemporary field research, 3, pp. 109-126.
  8. Correggi C., Ghinoi S., De Vita R., & Di Toma P. (2025). A Non-Financial Disclosure Analysis to explore the Role of Digitalization in Enabling Circular Business Models. Management Control, 1.
  9. Creswell J. W. (2007). Qualitative inquiry and research design: Choosing among five approaches. Thousand Oaks, CA: Sage.
  10. Crutzen N., Zvezdov D. and Schaltegger S. (2017). Sustainability and management control. Exploring and theorizing control patterns in large European firms. Journal of Cleaner Production, 143, pp. 1291-1301.
  11. D’Onza G. (2022). L’orientamento delle aziende ad uno sviluppo sostenibile: quale contributo da parte dei sistemi di management e controllo?. Management Control, 1, pp. 5-15.
  12. Della Porta A., De Luca F., & Aufiero C. (2023). “Radicare” la sostenibilità nella strategia attraverso i sistemi di management control: un caso di studio relativo ad una Pmi. Management Control, 2, pp. 43-68.
  13. Eisenhardt K. M. (1989). Building theories from case study research. Academy of Management Review, 14(4), pp. 532-550.
  14. Eisenhardt K. M. and Graebner M. E. (2007). Theory building from cases: Opportunities and challenges. Academy of Management Journal, 50(1), pp. 25-32.
  15. Esposito P., Marrone A., Pontrelli V., & Rella A. (2025). Exploring drivers and factors of benefit impact reports quality: Retracing a stakeholder theory approach. Business Strategy and the Environment, 34(1), pp. 555-569.
  16. Ghisellini P., Cialani C. and Ulgiati S. (2016). A review on circular economy: The expected transition to a balanced interplay of environmental and economic systems. Journal of Cleaner Production, 114, pp. 11-32.
  17. Herath S. K. (2007). A framework for management control research. Journal of Management Development, 26(9), pp. 895-915. DOI: 10.1108/02621710710819366
  18. Hox J. J., & Boeije H. R. (2004). Data Collection, Primary vs. Secondary.
  19. Kirchherr J., Reike D. and Hekkert M. (2017). Conceptualizing the circular economy: An analysis of 114 definitions, Resources. Conservation and Recycling, 127, pp. 221-232.
  20. Linder M., Sarasini S., & van Loon P. (2017). A metric for quantifying product-level circularity. Journal of Industrial Ecology, 21(3), pp. 545-558.
  21. MacArthur E. (2013). Towards the circular economy. Journal of industrial ecology, 2(1), pp. 23-44.
  22. MacArthur E. (2015). Towards a circular economy: business rationale for an accelerated transition. Greener Manag International, 20(3).
  23. Malmi T. and Brown D. A. (2008). Management control systems as a package - Opportunities, challenges and research directions. Management Accounting Research, 19(4), pp. 287-300.
  24. Marrone A., Oliva L., Pontrelli V., & Rella A. (2024). L’impatto delle caratteristiche del Consiglio di Amministrazione sulla disclosure del beneficio comune: un’analisi empirica nelle aziende benefit. Management Control, 2, pp. 39-63.
  25. Marrone A., Pontrelli V., & Oliva L. (2023). Boards of directors and high-tech sectors affect ESG disclosure quality: an empirical analysis of global firms. International Journal of Business and Management, 18(6), p. 97.
  26. Marrone A., Pontrelli V., & Oliva L. (2025). Diversity, Equity, and Inclusion in Environmental Social and Governance Disclosure: An Empirical Analysis of Governance Determinants. In Diversity and Equity in Accounting: Emerging Issues, Challenges and Opportunities (pp. 83-95). Cham: Springer Nature Switzerland.
  27. Merton R. K. and Kendall P. L. (1946). The focused interview. American Journal of Sociology, 51(6), pp. 541-557. DOI: 10.1086/219886
  28. Murray A., Skene K. and Haynes K. (2017). The circular economy: An interdisciplinary exploration of the concept and application in a global context. Journal of Business Ethics, 140, pp. 369-380.
  29. Oliva L., Marrone A., & Pontrelli V. (2025). Turismo sostenibile e beneficio comune: il caso EVERYWHERE SB. In: Performance aziendali e creazione di valore nel turismo (pp. 223-237). Milano: FrancoAngeli-Collana di Ragioneria ed Economia Aziendale (SIDREA).
  30. Patton M. Q. (1987). How to use qualitative methods in evaluation. Newbury Park, London, New Delhi: Sage.
  31. Pearce D. W. and Turner R. K. (1989). Economics of Natural Resources and the Environment. Johns Hopkins University Press.
  32. Perego P. and Hartmann F. (2009). Aligning performance measurement systems with strategy: The case of environmental strategy. Abacus, 45(4), pp. 397-428.
  33. Pontrelli V., Rella A., Oliva L., & Marrone A. (2025). Governing for sustainability: board characteristics and SDG disclosure level in Italian benefit corporations. Measuring Business Excellence. DOI: 10.1108/MBE-09-2024-0144
  34. Presti C., & Rigolini A. (2026). Exploring Firms’ Reaction to Sustainability Pressures and its Impact on Management Control Tools in a Stone District. Management Control, 3.
  35. Seawright J. and Gerring J. (2008). Case selection techniques in case study research: A menu of qualitative and quantitative options. Political Research Quarterly, 61(2), pp. 294-308. DOI: 10.1177/1065912907313077
  36. Sewenet A. D., Boulaksil Y., & Pisano P. (2026). Circular economy, circularity, and sustainability: A systematic review and conceptual framework. Cleaner Environmental Systems, 20, 100405.
  37. Shee Weng L. (2025). Green logistics in 2025: Integrating sustainability, technology, and business strategy. SSRN Working Paper.
  38. Siggelkow N. (2007). Persuasion with case studies. Academy of management journal. 50(1), pp. 20-24.
  39. Strauss A., & Corbin J. (1990). Basics of qualitative research, 15, pp. 61-110. Newbury Park, CA: Sage.
  40. Svensson N. and Funck E. K. (2019). Management control in circular economy: Exploring and theorizing the adaptation of management control to circular business models. Journal of Cleaner Production, 233, pp. 390-398.
  41. Tura N., Hanski J., Ahola T., Ståhle M., Piiparinen S. and Valkokari K. (2019). Unlocking circular business: A framework of barriers and drivers. Journal of Cleaner Production, 212, pp. 90-98.
  42. Witjes S. and Lozano R. (2016). Towards a more circular economy: Proposing a framework linking sustainable public procurement and sustainable business models. Resources, Conservation and Recycling, 112, pp. 37-44.
  43. Wu J. S. (2005). New Circular Economy. Tsinghua University, Beijing.
  44. Yin R. K. (2008). Case study research: Design and methods (Applied social research methods). London: Sage.

Vincenzo Pontrelli, Lara Oliva, Filippo Vitolla, Controlling for Regeneration: Management Control Systems in Circular Ecosystems in "MANAGEMENT CONTROL" 1 Suppl./2026, pp 85-109, DOI: 10.3280/MACO2026-001-S1005