Controlling for Regeneration: Management Control Systems in Circular Ecosystems
Journal title MANAGEMENT CONTROL
Author/s Vincenzo Pontrelli, Lara Oliva, Filippo Vitolla, Arcangelo Marrone
Publishing Year 2026 Issue 2026/1 Suppl.
Language English Pages 25 P. 85-109 File size 142 KB
DOI 10.3280/MACO2026-001-S1005
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This qualitative single-case study of Oropan S.p.A. examines how management control systems enable circular economy practices in agrifood ecosystems and sustainable value chains. Findings show that circularity occurs through reducing, reusing, recovering and regenerating supply-chain resource flows, rather than fully closing material loops. Planning, performance measures, certifications, information systems and organisational culture translate circular objectives into measurable practices, extend control beyond firm boundaries and stabilise ecosystem collaboration. The study frames management control systems as relational governance infrastructures for accountable circular value creation.
Keywords: Circular Economy Ecosystem; Management Control Systems; Case Study; Adaptive Control Systems; Italian Context
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Vincenzo Pontrelli, Lara Oliva, Filippo Vitolla, Arcangelo Marrone, Controllare per Rigenerare: Sistemi di Management Control negli Ecosistemi Circolari in "MANAGEMENT CONTROL" 1 Suppl./2026, pp 85-109, DOI: 10.3280/MACO2026-001-S1005