Although sustainability management control (SMC) provides information that enhances corporate sustainability decisions, reviews on SMC implications for sustainable supply chains (SCs) demonstrate a wide research gap, particularly in the sustainability performance of service SCs. This study seeks to provide preliminary empirical evidence on the adoption and decision-making implications for SMCs of public health SCs under disruptive conditions.
An exhaustive literature review was conducted to identify SMC tools in public healthcare and explore their potential impact on SC sustainability. Data were obtained from 217 managers of 67 public health organizations across Ghana and modelled using structural equations modelling.
Formal control sustainability has a positive and significant impact on economic, social and environmental sustainability. In addition, a positive relationship was found between informal control sustainability and economic and environmental sustainability but an insignificant relationship with social sustainability.
Ghanaian public health institutions (PHIs) are consistently taking the initiative to adopt or integrate innovative tools such as SMCs into their management control systems to address sustainability issues. PHIs who adopt and implement the tools of SMC are likely to successfully assess risks factors, track and measure appropriate costs and monitor other resources associated with the effective implementation of sustainability SCs under disruptive impact.
This study is among the few that provide preliminary empirical evidence on the relationship between SMC and the sustainability performance of healthcare SCs under disruptions in the context of an emerging economy. This contributes to the development of the SMC literature in healthcare SC disruptions context by advancing theoretical understanding and providing actionable insights for public health managers and policymakers.
