Abstract
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.
Lingua originale | Inglese |
---|---|
Titolo della pubblicazione ospite | Maintaining Sustainable Accounting Systems in Small Business, IGI GLOBAL |
Editore | IGI GLOBAL |
Pagine | 203-214 |
Numero di pagine | 12 |
ISBN (stampa) | 9781522552673 |
Stato di pubblicazione | Pubblicato - 1 gen 2018 |
Keywords
- Management control systems
- SMEs
- business model
- family business
- sustainability