Forthcoming and Online First Articles

International Journal of Digital Culture and Electronic Tourism

International Journal of Digital Culture and Electronic Tourism (IJDCET)

Forthcoming articles have been peer-reviewed and accepted for publication but are pending final changes, are not yet published and may not appear here in their final order of publication until they are assigned to issues. Therefore, the content conforms to our standards but the presentation (e.g. typesetting and proof-reading) is not necessarily up to the Inderscience standard. Additionally, titles, authors, abstracts and keywords may change before publication. Articles will not be published until the final proofs are validated by their authors.

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International Journal of Digital Culture and Electronic Tourism (1 paper in press)

Regular Issues

  • Investigating management control system in the new sustainable and digital business environment   Order a copy of this article
    by Domenica Lavorato, Rita Lamboglia, Palmira Piedepalumbo, Alessandra Lardo 
    Abstract: In today's business environment, two prominent trends are smart technologies and sustainability. Companies are embracing these trends and pushing themselves to thrive in this new ecosystem. To stay competitive and overcome these challenges, organisations must renew their strategies, business models, decision-making processes, and management controls systems. Among these components, management control plays a pivotal role in guiding firms through the journey of sustainable and digital transformation. This research aims to examine the transformations occurring in the management control system, both in terms of procedures and tools, when a company adopts smart technologies to achieve sustainability goals. Through a qualitative-deductive research methodology and a comprehensive literature analysis, we develop a critical analysis on the relevant issues emerging during the study. The findings reveal that the primary changes manifest in the configuration of management control, which evolves into a real-time and simultaneous control mechanism for all three dimensions of sustainability.
    Keywords: management control; sustainability; smart technologies; digital organisations.