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Sustainability
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Sustainability and Management Information and Control Systems
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Sustainability and Management Information and Control Systems

A special issue of Sustainability (ISSN 2071-1050).

Deadline for manuscript submissions: closed (15 December 2021) | Viewed by 24183

Special Issue Editor

Prof. David Naranjo - Gil

E-Mail Website
Guest Editor
Pablo de Olavide University at Seville
Interests: Management accounting; Strategic Management Control; Research Design in Business Studies

Special Issue Information

Dear Colleagues,

Organizations worldwide from different sectors must address current growth in earnings for shareholders, while ensuring the future and sustainable operation of businesses.
Sustainability is the result of the commitment of companies with their stakeholders and with the future not only in terms of financial success, but also in terms of social and environmental viability. Thus, sustainability has become a source of competitive advantage by adding value and providing legitimacy, creditability, and trust to firms. Thus, organizations must integrate sustainability into all management decision-making processes, by facilitating effective communications and interactions of information that enhance dialogue and transparency in firms, and also by developing strategies that are aligned with sustainability.

Management information and control systems (MICS) can facilitate organizations move forward by aligning both sustainable and growth targets simultaneously, since MICS provide management information to support decision-making and direct employee activities or behavior toward organizational goals.

The objective of this Special Issue is to examine the role of management information and control systems in facilitating and managing sustainability issues in organizations. Empirical studies using different methodologies and theoretical perspectives are welcome. This Special Issue focuses on, but is not limited to, the following topics:

  • The relationship between sustainability and comprehensive MICS with diverse information (e.g., financial vs. non-financial, short-oriented vs. long-oriented).
  • The role of MICS to facilitate the communication of organizational goals to stakeholders in different forms, such as mission statements or corporate social responsibility reports.
  • The impact of different uses of MICS in sustainability management.
  • The relationship between performance aspects and stakeholders through different MICS, such as balanced scorecard or performance measurement systems.
  • Explore how organizational factors, such as managerial motivations, controller characteristics, or stakeholder relationships, influence in organizations to develop different management information and control systems.
  • The development of more sustainable MICS, which considers social and environmental cost information, energy-saving, strategic issues, reputational risks or collective integration plans.

Conferences related to this Special Issue are as follows:

XIV Iberoamerican Management Accounting Conference at Seville (www.cibec2020.com)

XXV Workshop on Accounting and Management Control (www.konopka2020.com)

Prof. David Naranjo - Gil
Guest Editor

Manuscript Submission Information

Manuscripts should be submitted online at www.mdpi.com by registering and logging in to this website. Once you are registered, click here to go to the submission form. Manuscripts can be submitted until the deadline. All submissions that pass pre-check are peer-reviewed. Accepted papers will be published continuously in the journal (as soon as accepted) and will be listed together on the special issue website. Research articles, review articles as well as short communications are invited. For planned papers, a title and short abstract (about 100 words) can be sent to the Editorial Office for announcement on this website.

Submitted manuscripts should not have been published previously, nor be under consideration for publication elsewhere (except conference proceedings papers). All manuscripts are thoroughly refereed through a single-blind peer-review process. A guide for authors and other relevant information for submission of manuscripts is available on the Instructions for Authors page. Sustainability is an international peer-reviewed open access semimonthly journal published by MDPI.

Please visit the Instructions for Authors page before submitting a manuscript. The Article Processing Charge (APC) for publication in this open access journal is 2400 CHF (Swiss Francs). Submitted papers should be well formatted and use good English. Authors may use MDPI's English editing service prior to publication or during author revisions.

Keywords

  • Design and use of management information control systems
  • Sustainability management and assessment
  • Sustainability innovation and integration
  • Stakeholders' creating value
  • Performance management systems
  • Ecological and social strategic management
  • Corporate social responsibility

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Further information on MDPI's Special Issue polices can be found here.

Published Papers (7 papers)

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Research

15 pages, 434 KiB  
Communication
Managing Maritime Container Ports’ Sustainability: A Reference Model
by Cezary Mańkowski and Jędrzej Charłampowicz
Sustainability 2021, 13(18), 10030; https://doi.org/10.3390/su131810030 - 7 Sep 2021
Cited by 1 | Viewed by 2154
Abstract
The concept of sustainable development is one of the few ideas that require the integration of all areas of human life on earth in order to maintain further development without major disruptions. One such area is maritime transport, including maritime container ports. Their [...] Read more.
The concept of sustainable development is one of the few ideas that require the integration of all areas of human life on earth in order to maintain further development without major disruptions. One such area is maritime transport, including maritime container ports. Their unique feature is the ability to combine equivalent types of transport within the framework of a cargo-handling system with related information. In order to ensure a sustainable shipping flow through ports, it is necessary to integrate management knowledge with IT knowledge, so as to build a reference model of sustainable management of transshipment in maritime container ports. The literature has neglected this problem, thus motivating our contribution to this matter. As a result of the research work undertaken, a sustainable transshipment management system is first defined as a whole unit which develops its subsystems in a harmonious way without compromising them in the process. Then, the form of the reference model is given in detail. Therefore, we suggest that the system and its constituent elements constitute a method for sustainably managing the transshipment process. Full article
(This article belongs to the Special Issue Sustainability and Management Information and Control Systems)
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16 pages, 1115 KiB  
Article
Effective Use of MBO in the Conditions of Slovak Companies
by Olga Ponisciakova and Eva Kicova
Sustainability 2021, 13(17), 9788; https://doi.org/10.3390/su13179788 - 31 Aug 2021
Cited by 2 | Viewed by 4584
Abstract
With the variability of the business environment, the various tools that have emerged during the formation of management to support its functionality have been flexibly changed, used, or interchanged. With emphasis on the level of strategic management, it is not only the right [...] Read more.
With the variability of the business environment, the various tools that have emerged during the formation of management to support its functionality have been flexibly changed, used, or interchanged. With emphasis on the level of strategic management, it is not only the right choice of strategy and its implementation, but also the use of adequate theory or method of strategy implementation. There is a whole range of such methods, including management by objectives (MBO) by P. Drucker, a pioneer in modern management. The paper focuses on the implementation and use of a management system according to objectives in Slovak companies. Based on the content analysis of available professional resources, it defines the theoretical basis of the researched issues and the basic principles that relate to the MBO method. The analytical part is a case study of a selected Slovak company, in which we analyze the current state of management using qualitative and quantitative methods. Subsequently, based on the main findings, we propose possible recommendations for more effective management according to the objectives of the surveyed company. Full article
(This article belongs to the Special Issue Sustainability and Management Information and Control Systems)
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14 pages, 1939 KiB  
Article
Tax Rate of Management Control: The Mexican Income Tax Rates System for Resident and Non-Residents
by Enriqueta Mancilla-Rendón, Marcela Astudillo-Moya and Carmen Lozano
Sustainability 2021, 13(16), 9202; https://doi.org/10.3390/su13169202 - 17 Aug 2021
Viewed by 3112
Abstract
The aim of this study is to show the tax rate of management control of the legislation according to the tax residence of the people who obtain income from wages. The questions considered here are: Is the income tax rate applied to national [...] Read more.
The aim of this study is to show the tax rate of management control of the legislation according to the tax residence of the people who obtain income from wages. The questions considered here are: Is the income tax rate applied to national resident workers and to residents abroad proportionally? Under the same circumstances, in both cases do they pay similar amounts? The empirical analysis was based on the evaluation of the income tax and tax rate of management control in Mexico based on the Suits progressivity index. It was found that, under similar conditions, the amount of the tax to be paid by a resident abroad is less than that paid by a national resident. Full article
(This article belongs to the Special Issue Sustainability and Management Information and Control Systems)
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18 pages, 309 KiB  
Article
Voluntary Disclosure of GRI and CSR Environmental Criteria in Colombian Companies
by Iván Andrés Ordóñez-Castaño, Edila Eudemia Herrera-Rodríguez, Angélica María Franco Ricaurte and Luis Enrique Perdomo Mejía
Sustainability 2021, 13(10), 5405; https://doi.org/10.3390/su13105405 - 12 May 2021
Cited by 9 | Viewed by 3696
Abstract
The study analysed the asymmetry in the disclosure of environmental criteria of the Global Reporting Initiative (GRI) standard based on financial and non-financial information in 37 companies in 19 sub-sectors of the Colombian economy that were assessed by MERCO (Business Monitor of Corporate [...] Read more.
The study analysed the asymmetry in the disclosure of environmental criteria of the Global Reporting Initiative (GRI) standard based on financial and non-financial information in 37 companies in 19 sub-sectors of the Colombian economy that were assessed by MERCO (Business Monitor of Corporate Reputation) in 2017 and 2018 in terms of corporate reputation, responsibility, and corporate governance. It is based on the theories of agency, stakeholders, and legitimacy, whereby six hypotheses were postulated. The indicators of environmental criteria were retrieved from the website and sustainability reports of each company, using a dichotomous approach for collecting information on environmental activities. The hypotheses were contrasted with a binary choice and panel data models. The results showed that increasing quality and transparency in voluntarily disclosed information decreases its asymmetry, thereby meeting the information needs of stakeholders, providing confidence, and strengthening corporate social responsibility (CSR) activities. In addition, the most indebted and largest companies disclose less information on environmental activities, in contrast to companies with higher solvency. Overall, the study contributed with the calculation of an asymmetry ratio with the MERCO indicators and the use of the insolvency risk variable as an explanatory variable for disclosure. Additionally, it contributed to the field of study of CSR from the Latin American context. Full article
(This article belongs to the Special Issue Sustainability and Management Information and Control Systems)
13 pages, 897 KiB  
Article
Interactions among Environmental Training, Environmental Strategic Planning and Personnel Controls in Radical Environmental Innovation
by Rogério João Lunkes, Fabricia Silva da Rosa, Januário José Monteiro and Daiane Antonini Bortoluzzi
Sustainability 2020, 12(20), 8748; https://doi.org/10.3390/su12208748 - 21 Oct 2020
Cited by 12 | Viewed by 3118
Abstract
The purpose of this study was to analyze the effect of environmental training on the relationship between environmental strategic planning and personnel controls in radical environmental innovation. To collect the data, we designed a questionnaire for companies in the Brazil Stock Exchange (B3-Brazil, [...] Read more.
The purpose of this study was to analyze the effect of environmental training on the relationship between environmental strategic planning and personnel controls in radical environmental innovation. To collect the data, we designed a questionnaire for companies in the Brazil Stock Exchange (B3-Brazil, Bolsa, and Balcão). Data from 150 companies were analyzed using structural equation modeling and fuzzy-set qualitative comparative analysis (FsQCA). The results show that environmental strategic planning and personnel controls affect radical environmental innovation. The findings also show that environmental training impacts the relationship between environmental strategic planning and personnel controls in radical environmental innovation. The asymmetric approach reinforces this evidence and suggests that environmental training is a central element that leads to high radical environmental innovation. The study contributes to the literature by showing that environmental training assists in the management of radical environmental innovation by aligning individual and organizational objectives. Full article
(This article belongs to the Special Issue Sustainability and Management Information and Control Systems)
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21 pages, 1284 KiB  
Article
The Impact of Team Identity and Gender on Free-Riding Responses to Fear and Cooperation Sustainability
by Laura Gomez-Ruiz and María J. Sánchez-Expósito
Sustainability 2020, 12(19), 8175; https://doi.org/10.3390/su12198175 - 3 Oct 2020
Cited by 2 | Viewed by 2554
Abstract
This study explores the interaction effect of team identity and gender on free-riding responses to fear and cooperation sustainability in a social dilemma situation. Based on differences in inequity aversion, risk preferences, and reaction to competition between men and women, we predict that [...] Read more.
This study explores the interaction effect of team identity and gender on free-riding responses to fear and cooperation sustainability in a social dilemma situation. Based on differences in inequity aversion, risk preferences, and reaction to competition between men and women, we predict that team identity reduces free-riding behaviors among men when they feel fear to be exploited by others teammates that free-ride, but that it does not affect women in this way. Consequently, we also predict that the effect of team identity on cooperation sustainability differs between the two genders. We conducted an experiment in which dominant incentives to free-ride were held constant over 30 periods and where agents had to make a decision between cooperation and free-riding in each period. After each decision, agents received teammates’ contribution and earnings, which facilitates that agents identify whether their team members free-ride. Our findings show no effect for team identity on free-riding response to fear among women. However, team identity affects free-riding response to fear among men, which positively impacts cooperation sustainability. Full article
(This article belongs to the Special Issue Sustainability and Management Information and Control Systems)
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21 pages, 345 KiB  
Article
The Influence of Carbon Management on the Financial Performance of European Companies
by Yenny Naranjo Tuesta, Cristina Crespo Soler and Vicente Ripoll Feliu
Sustainability 2020, 12(12), 4951; https://doi.org/10.3390/su12124951 - 17 Jun 2020
Cited by 13 | Viewed by 4050
Abstract
This document shows the relationship between carbon management and the financial performance of the European Union’s best market capitalization companies. Different measures are used to understand it by adopting a quantitative approach. After analyzing the validity and reliability of the construct, the study [...] Read more.
This document shows the relationship between carbon management and the financial performance of the European Union’s best market capitalization companies. Different measures are used to understand it by adopting a quantitative approach. After analyzing the validity and reliability of the construct, the study empirically tests its hypotheses by performing a multiple regression analysis with a sample of 497 companies. The study identified how factors related to carbon management could affect the financial performance of European organizations. Furthermore, it recognizes that carbon management affects profitability, in particular, ROA (Return on Assets). The study highlights the differences between companies that are considered sensitive and those that are not, as the management of emission reductions and performance impacts are handled differently. Full article
(This article belongs to the Special Issue Sustainability and Management Information and Control Systems)
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