Management control systems for sustainable development: a bibliographic study

Figures & data

Figure 1. Research implementation process.

Source: The authors summarize the research results.

Figure 2. Statistics of articles about MCS by year (n = 2031).

Source: The authors summarize the research results.

Table 1. Top 20 most appearing keywords.

Keyword	Occurrences	Total link strength
Control management	1850	15,623
Business	1658	14,496
Computer science	1570	13,202
Management control system	1273	11,858
Economics	1094	10,385
Artificial intelligence	1072	8320
Process management	930	9013
Management	930	8945
Knowledge management	782	8027
Engineering	731	6328
Political science	589	5689
Marketing	556	5863
Operations management	551	5086
Philosophy	396	4205
Law	351	3649
Psychology	335	3401
Finance	330	3196
Biology	316	3305
Accounting	288	2826
Sociology	285	3110

Source: The authors summarize the research results.

Figure 3. Frequency of appearance of keywords over time.

Source: The authors summarize the research results.

Figure 4. Research content on MCS (n = 248).

Source: The authors summarize the research results.

Figure 5. Citations of documents by publication year.

Source: The authors summarize the research results.

Figure 6. Citations of authors by average publication years.

Source: The authors summarize the research results.

Figure 7. Document by average publication years.

Source: The authors summarize the research results.

Table 2. Top 20 articles with the most citations (n = 2031).

Document	Citations	Links
Management control systems design within its organizational context: findings from contingency-based research and directions for the future (Chenhall, 2003)	2318	12
Performance management: a framework for MCS research (Otley, 1999)	1548	4
Management control systems as a package – Opportunities, challenges and research directions (Malmi & Brown, 2008)	1122	5
Management control systems and strategy: A critical review (Langfield-Smith, 1997)	1084	11
Management control systems and strategy: A resource-based perspective (Henri, 2006)	832	12
The role of MCS in creating competitive advantage: New perspectives (R. Simons, 1990)	815	7
The effects of the interactive use of MCS on product innovation (Bisbe & Otley, 2004)	749	9
Accounting for Flexibility and Efficiency: A Field Study of Management Control Systems in a Restaurant Chain (Ahrens & Chapman, 2004)	522	7
An empirical study on the drivers of MCS’ design in new product development (T. Davila, 2000)	504	9
Eco-control: The influence of MCS on environmental and economic performance (Henri & Journeault, 2010)	432	4
The impact of manufacturing flexibility on MCS design (Abernethy & Lillis, 1995)	409	6
Management control systems and their effects on strategy formation at middle-management levels: evidence from a U.K. organization (Marginson, 2002)	382	5
Management control systems in research and development organizations: The role of accounting, behaviour and personnel controls (Abernethy & Brownell, 1997)	356	6
Configuring MCS: Theorizing the integration of strategy and sustainability (Gond et al., 2012)	350	11
An exploratory study on the emergence of MCS: formalizing human resources in small growing firms (Davila, 2005)	293	6
Dealing with uncertainty in knowledge-intensive firms: the role of MCS as knowledge integration mechanisms (Ditillo, 2004)	262	7
The use of MCS to manage CSR strategy: A levers of control perspective (Arjaliès & Mundy, 2013)	255	6
Management Control Systems in Early-Stage Startup Companies (Davila & Foster, 2007)	226	4
Accounting and Control, Entrepreneurship and Innovation: Venturing into New Research Opportunities (Davila et al., 2009)	206	9
The Role of Organizational Absorptive Capacity in Strategic Use of Business Intelligence to Support Integrated Management Control Systems (Elbashir et al., 2011)	201	4

Source: The authors summarize the research results.

Table 3. Top 20 authors with the most citations (n = 2031).

Author	Citations	Total link strength
Robert H. Chenhall	2884	80
David Otley	2407	60
Kim Langfield-Smith	1670	39
David A. Brown	1234	47
Teemu Malmi	1140	43
Tony Davila	822	59
Antonio Davila	538	69
George Foster	513	71
Julia Mundy	483	18
Christian Herzig	356	20
Suzana Grubnic	356	20
Angelo Ditillo	325	23
Sally K. Widener	194	16
Yves de Rongé	177	19
Josep M. Rosanas	171	43
Jacobo Gomez-Conde	107	81
Ernesto Lopez-Valeiras	87	68
Natàlia Cuqueró-Escofet	83	34
Ricardo Malagueño	69	44
Ralph Kober	59	26

Source: The authors summarize the research results.

Table 4. Top 20 authors with the most articles about MCS (n = 2031).

Author	Documents	Total link strength
Josep M. Rosanas	24	43
Jacobo Gomez-Conde	13	81
Robert H. Chenhall	13	80
George Foster	13	71
Natália Cugueró-Escofet	13	34
Antonio Davila	11	69
Ernesto Lopez-Valeiras	11	68
David A. Brown	10	47
Teemu Malmi	9	43
Angelo Ditillo	8	23
Tony Davila	7	59
Ricardo Malagueño	7	44
Yves de Rongé	7	19
Sally K. Widener	7	16
David Otley	6	60
Kim Langfield-Smith	6	39
Ralph Kober	6	26
Christian Herzig	6	20
Suzana Grubnic	6	20
Julia Mundy	5	18

Source: The authors summarize the research results.

Table 5. Top 10 countries with the most articles about MCS (n = 2031).

Country	Documents	Citations	Total link strength
United States	117	3733	29,920
Australia	70	7669	36,329
France	62	930	14,681
Spain	61	2115	25,075
China	58	263	7056
Indonesia	57	61	5513
Italy	50	815	14,840
United Kingdom	49	4639	24,574
Germany	43	640	23,630
Brazil	43	167	15,492

Source: The authors summarize the research results.

Table 6. Top 10 schools with the most articles about MCS (n = 2031).

Organization	Documents	Citations	Total link strength
Universidade Federal de Santa Catarina	85	85	3304
University of Navarra	21	910	1364
Monash University	19	4475	2456
Universidade de Vigo	17	121	3491
University of Auckland	13	121	971
Autonomous University of Madrid	13	83	4129
Macquarie University	12	416	1398
Pablo de Olavide University	11	180	1728
Montpellier Business School	11	67	567
Bocconi University	11	390	692

Source: The authors summarize the research results.

Figure 8. Magazines with the most significant number of articles about MCS (n = 248).

Source: The authors summarize the research results.

Chenhall, R. H. (2003). Management control systems design within its organizational context: Findings from contingency-based research and directions for the future. Accounting, Organizations and Society, 28(2-3), 127–168. https://doi.org/10.1016/S0361-3682(01)00027-7

 Web of Science ®Google Scholar

Otley, D. (1999). Performance management: A framework for management control systems research. Management Accounting Research, 10(4), 363–382. https://doi.org/10.1006/mare.1999.0115

 Google Scholar

Malmi, T., & Brown, D. A. (2008). Management control systems as a package – Opportunities, challenges and research directions. Management Accounting Research, 19(4), 287–300. https://doi.org/10.1016/j.mar.2008.09.003

 Web of Science ®Google Scholar

Langfield-Smith, K. (1997). Management control systems and strategy: A critical review. Accounting, Organizations and Society, 22(2), 207–232. https://doi.org/10.1016/S0361-3682(95)00040-2

 Web of Science ®Google Scholar

Henri, J. F. (2006). Management control systems and strategy: A resource-based perspective. Accounting, Organizations and Society, 31(6), 529–558. https://doi.org/10.1016/j.aos.2005.07.001

 Web of Science ®Google Scholar

Simons, R. (1990). The role of management control systems in creating competitive advantage: New perspectives. Accounting, Organizations and Society, 15(1-2), 127–143. https://doi.org/10.1016/0361-3682(90)90018-P

 Web of Science ®Google Scholar

Bisbe, J., & Otley, D. (2004). The effects of the interactive use of management control systems on product innovation. Accounting, Organizations and Society, 29(8), 709–737. https://doi.org/10.1016/j.aos.2003.10.010

 Web of Science ®Google Scholar

Ahrens, T., & Chapman, C. S. (2004). Accounting for flexibility and efficiency: A field study of management control systems in a restaurant chain. Contemporary Accounting Research, 21(2), 271–301. https://doi.org/10.1506/VJR6-RP75-7GUX-XH0X

 Web of Science ®Google Scholar

Davila, T. (2000). An empirical study on the drivers of management control systems’ design in new product development. Accounting, Organizations and Society, 25(4-5), 383–409. https://doi.org/10.1016/S0361-3682(99)00034-3

 Web of Science ®Google Scholar

Henri, J. F., & Journeault, M. (2010). Eco-control: The influence of management control systems on environmental and economic performance. Accounting, Organizations and Society, 35(1), 63–80. https://doi.org/10.1016/j.aos.2009.02.001

 Web of Science ®Google Scholar

Abernethy, M. A., & Lillis, A. M. (1995). The impact of manufacturing flexibility on management control system design. Accounting, Organizations and Society, 20(4), 241–258. https://doi.org/10.1016/0361-3682(94)E0014-L

 Web of Science ®Google Scholar

Marginson, D. E. W. (2002). Management control systems and their effects on strategy formation at middle-management levels: Evidence from a U.K. organization. Strategic Management Journal, 23(11), 1019–1031. https://doi.org/10.1002/smj.271

 Web of Science ®Google Scholar

Abernethy, M. A., & Brownell, P. (1997). Management control systems in research and development organizations: The role of accounting, behavior and personnel controls. Accounting, Organizations and Society, 22(3-4), 1–18. https://doi.org/10.1016/S0361-3682(96)00038-4

 Web of Science ®Google Scholar

Gond, J.-P., Grubnic, S., Herzig, C., & Moon, J. (2012). Configuring management control systems: Theorizing the integration of strategy and sustainability. Management Accounting Research, 23(3), 205–223. https://doi.org/10.1016/j.mar.2012.06.003

 Web of Science ®Google Scholar

Davila, T. (2005). An exploratory study on the emergence of management control systems: Formalizing human resources in small growing firms. Accounting, Organizations and Society, 30(3), 223–248. https://doi.org/10.1016/j.aos.2004.05.006

 Web of Science ®Google Scholar

Ditillo, A. (2004). Dealing with uncertainty in knowledge-intensive firms: The role of management control systems as knowledge integration mechanisms. Accounting, Organizations and Society, 29(3-4), 401–421. https://doi.org/10.1016/j.aos.2003.12.001

 Web of Science ®Google Scholar

Arjaliès, D.-L., & Mundy, J. (2013). The use of management control systems to manage CSR strategy: A levers of control perspective. Management Accounting Research, 24(4), 284–300. https://doi.org/10.1016/j.mar.2013.06.003

 Web of Science ®Google Scholar

Davila, A., & Foster, G. (2007). Management control systems in early-stage startup companies. The Accounting Review, 82(4), 907–937. https://doi.org/10.2308/accr.2007.82.4.907

 Web of Science ®Google Scholar

Davila, A., Foster, G., & Oyon, D. (2009). Accounting and control, entrepreneurship and innovation: Venturing into new research opportunities. European Accounting Review, 18(2), 281–311. https://doi.org/10.1080/09638180902731455

 Web of Science ®Google Scholar

Elbashir, M. Z., Collier, P. A., & Sutton, S. G. (2011). The role of organizational absorptive capacity in strategic use of business intelligence to support integrated management control systems. The Accounting Review, 86(1), 155–184. https://doi.org/10.2308/accr.00000010

 Web of Science ®Google Scholar

Data availability statement

Data included in article/supplementary material/referenced in article.