...Masahiro Hosoda; Hitomi Toyosaki Purpose This study aims to provide a deeper understanding of how management control systems (MCSs) can contribute to achieving gender equality. Design/methodology/approach The researchers undertook an integrative review of the literature, focusing...

...Juliana Walkiewicz; Jenny Lay-Kumar; Christian Herzig Purpose This paper aims to present a methodology to establish and integrate formal sustainability control systems (SCS) into management control systems (MCSs). The innovative approach aims at contributing to the need for SCS integration...

... 2020 29 11 2020 © Emerald Publishing Limited 2020 Emerald Publishing Limited Licensed re-use rights only Management control systems SMEs Lean manufacturing Leanness Supply chain sustainability Sustainability control systems Addressing sustainability issues arising from...

...Fereshteh Mahmoudian; Jamal A. Nazari; Irene M. Herremans Purpose Drawing on the natural resource-based view and the literature on management control systems as a package, this study aims to investigate organizations’ sustainability control systems designed to achieve the interrelated...

...Wahab Shahbaz; Aymen Sajjad Purpose The purpose of this paper is to integrate the notions of management control systems (MCS), mindfulness and sustainability, and introduce a framework demonstrating how sustainability outcomes – specifically occupational health and safety (OHS) improvements – can...

... rights only Integrated reporting Integrated thinking Management control systems Formal control systems Informal control systems Since 2003, many Japanese companies have engaged in corporate social responsibility (CSR) and sustainability activities and released CSR and sustainability...

...Masahiro Hosoda Purpose Corporate social responsibility (CSR) has become part of daily business for small- and medium-sized enterprises (SMEs) in Japan. The purpose of this study is to explore how management control systems (MCSs) can support the translation of activities into CSR actions using...