Integration of Sustainability and Management Control Systems: A Challenge for Family SMEs, Chap. 10, pag. 203 - 214, in Maintaining Sustainable Accounting Systems in Small Business, IGI GLOBAL

In order to support family SMEs in developing more responsible, innovative, and competitive business models, this chapter proposes to study the role and interaction between sustainability control systems (SCSs) and management control systems (MCSs). The chapter will examine management control and family business literature with the purpose of discussing the following research issues: What are the interactions between different forms of social responsibility in family SMEs? How can we transfer the family firms’ attitude to social responsibility in a sustainable business model? What are the main elements of a sustainable business model that can leverage on family firms' business model? The conceptual framework will be defined through literature review: the main aim is to convey the meaning of sustainability and investigating the integration between SCSs and MCSs in family SMEs. The chapter offers some contributions to the academic debate in the field of sustainability, considering that the domain of SMEs is still understudied.