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The research examines how management control systems (MCSs) might promote diversity, equity, and inclusion. To achieve the purpose, an Italian multiutility case study was examined. Qualitative research illuminates the complexities of new management tool adoption and adaptations. Not only primary data, represented by managers’ semi-structured interviews, were analyzed but also secondary ones, as sustainability report. This study explores managers’ efforts in an Italian organization that is interested in diversity, equity, and inclusion issues and has been recognized for its work. The results imply that MCS and its key performance indicators (KPIs) were identified to promote diversity, equity, and inclusion at different organizational level.

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The Integration of Diversity, Inclusion, and Equity in Management Control Systems: The Multiutility Experience

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  • 发表日期：

    2025年

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  • Laura Broccardo,
  • Elisa Truant

摘要

The research examines how management control systems (MCSs) might promote diversity, equity, and inclusion. To achieve the purpose, an Italian multiutility case study was examined. Qualitative research illuminates the complexities of new management tool adoption and adaptations. Not only primary data, represented by managers’ semi-structured interviews, were analyzed but also secondary ones, as sustainability report. This study explores managers’ efforts in an Italian organization that is interested in diversity, equity, and inclusion issues and has been recognized for its work. The results imply that MCS and its key performance indicators (KPIs) were identified to promote diversity, equity, and inclusion at different organizational level.