Il contributo di Management Control alla ricerca su tecnologie digitali e sostenibilità

Abstract

Sustainability and digitization are recognized as crucial issues in the contemporary era. Sustainability serves as a guiding paradigm for defining corporate missions and formulating strategies to achieve economic, social, and environmental objectives. Simultaneously, the advent of digital technologies has immersed companies in an interconnected and pervasive environment, necessitating meticulous management, organization, evaluation, and risk assessment. Companies increasingly acknowledge the interdependence between sustainability and technological development. Implementing digital technology can expedite the transition to sustainability, while embracing sustainability principles requires assessment of the long-term impacts of digital transformation. While studies in business administration and management focus on both sustainability and technological innovation, their intersection is still in its nascent stage. This article aims to analyze the contribution of Management Control to the national and international scientific discourse on sustainability and digitization. Additionally, it proposes a research agenda for future publications in the journal, consolidating its position in the broad field of planning and control systems. A systematic literature review was conducted, considering the articles on sustainability and technology issues published in the Management Control journal. The article provides an overview of the studies on technology, sustainability, and their combined effects, concluding with concise observations and a synthesis of the contributions included in this volume.