Governare la complessit?: il ruolo dei sistemi di controllo tra sostenibilit?, innovazione e inclusione

Filippo Vitolla

MANAGEMENT CONTROL, 2025, vol. 2025/2, issue 2, 5-11

Abstract: In today?s complex and rapidly evolving context, marked by ecological crises, social inequalities, and digital transformation, organizations are increasingly called to rethink their governance and strategic orientation. Embedding sustainability, innovation, and inclusion into business models is no longer a matter of reputation, but a necessary condition for long-term value creation and legitimacy. In this scenario, Management Control Systems (MCSs) must also undergo a deep reconfiguration to respond effectively to new expectations from stakeholders and society. When properly redesigned, MCSs can become powerful enablers of organizational change, aligning strategic priorities with environmental, social, and ethical goals. They can support the integration of sustainability into decision-making processes, promote inclusive performance evaluation models, and strengthen cultural and relational dimensions of accountability. Yet, many organizations still struggle to adapt their control practices to the demands of sustainable transformation. The contributions included in this volume explore these dynamics from multiple angles. Collectively, they shed light on how control systems can evolve from tools of compliance and efficiency into strategic, cultural, and ethical levers. The articles also enrich the debate on how to integrate non-financial objectives into control architectures, and how organizational and technological factors shape the capacity of MCSs to support innovation and sustainability. Ultimately, the volume highlights the transformative role that control systems can play in guiding organizations through complexity and toward authentic, inclusive, and responsible futures.

Date: 2025
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