The Effect of the Perceived Utility of a Management Control System with a Broad Scope on the Use of Food Waste Information and on Financial and Non-Financial Performances in Restaurants

Rogério João Lunkes, Fabricia Silva da Rosa and Pamela Lattanzi
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Rogério João Lunkes: Department of Accounting, Federal University of Santa Catarina, Florianópolis-SC 88040-900, Brazil
Fabricia Silva da Rosa: Department of Accounting, Federal University of Santa Catarina, Florianópolis-SC 88040-900, Brazil
Pamela Lattanzi: Department of Law, University of Macerata, 62100 Macerata (Marche), Italy

Sustainability, 2020, vol. 12, issue 15, 1-14

Abstract: The purpose of this study is to analyse the effect of the perceived utility of a management control system with a broad scope on the use of food waste information and on financial and non-financial performances in restaurants. To collect data, a questionnaire was administered in Brazilian restaurants. Data from 206 restaurants were analysed with structural equation modelling, which was performed with SmartPLS software. The results reveal that a management control system of broad scope, which includes non-financial information, is oriented towards the future, and contains an external and long-term focus, assists in the use of information on food waste. In addition, the use of information about food waste by managers improves the financial and non-financial performance of restaurants. The study contributes to the literature by showing that broader information systems are effective in managing food waste, and they can also contribute to improving performance.

Keywords: management control system design; broad-scope; food waste; information; performance; food service industry (search for similar items in EconPapers)
JEL-codes: O13 Q Q0 Q2 Q3 Q5 Q56 (search for similar items in EconPapers)
Date: 2020
References: View references in EconPapers View complete reference list from CitEc
Citations: View citations in EconPapers (2)

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