Management Control as an Economic Driver of Sustainable Logistics and Resilient Supply Chains

© The Author(s) 2025. Published by AMO Publisher. This is an Open Access article distributed under the terms of the Creative Commons Attribution License (https:// creativecommons.org/licenses/by/4.0/), which permits unrestricted reuse, distribution, and reproduction in any medium, provided the original work is properly cited. Management Control as an Economic Driver of Sustainable Logistics and Resilient Supply Chains Yousra Nassou  PhD in Management Sciences, ENCG de Tanger, Morocco Kamar Moukadem PhD in Management Sciences, ENCG de Tanger, Morocco Abstract Global supply chains face increasing complexity due to technological transformation, climate imperatives, and recurring global disruptions. Recent crises such as COVID-19 and geopolitical tensions have exposed vulnerabilities in traditional logistics, underscoring the need for efficiency, sustainability, and resilience. This article develops a theoretical framework that positions management control systems (MCS) as central economic drivers within sustainable and resilient supply chains. Historically reduced to budgetary monitoring, management control has progressively evolved into a strategic mechanism for performance management, integrating financial and non-financial indicators. By synthesizing literature from management accounting, logistics economics, and sustainability research, this paper conceptualizes how MCS contribute to three interdependent outcomes: (1) efficiency, through cost reduction, coordination, and optimized resource allocation; (2) sustainability, by embedding environmental and social metrics into decision-making; and (3) resilience, by enhancing risk monitoring, adaptive decision-making, and investments in flexibility. The proposed model highlights that these dimensions are mutually reinforcing: sustainable practices can lower long-term costs, while resilience measures prevent economic losses in crises. Methodologically, the study adopts a conceptual and analytical approach, generating propositions for future empirical validation. The article contributes to theory by reconceptualizing management control as a proactive economic lever that links logistics, sustainability, and resilience, offering new insights for both scholars and practitioners. For managers, the findings suggest the need to expand performance indicators, integrate digital tools such as IoT and blockchain, and align short-term efficiency with long-term competitiveness. Ultimately, management control emerges not merely as an accounting mechanism but as a strategic tool enabling firms to navigate the dual digital and green transitions. Keywords: Management control; Supply chain economics; Sustainable logistics; Resilience; Efficiency; Performance measurement; Sustainability. Suggested citation: Nassou, Y., & Moukadem, K. (2025). Management Control as an Economic Driver of Sustainable Logistics and Resilient Supply Chains. European Journal of Innovative Studies and Sustainability, 1(1), 42-50. https://doi.org/10.59324/ejiss.2025.1(1).06 Introduction Global supply chains have become increasingly complex, shaped by rapid technological change, environmental imperatives, and recurrent global disruptions. The COVID-19 pandemic, geopolitical tensions, and climate change have exposed the fragility of traditional logistics models, highlighting the need for efficiency, sustainability, and resilience in supply chain management. As Ivanov and Dolgui www.ejISS.com European Journal of Innovative Studies and Sustainability (ISSN 3083-6395) 2025 | Volume 1 | Number 1 43 (2023) argue, “resilient supply chains must balance efficiency and redundancy to withstand global crises,” underscoring the importance of strategic control mechanisms. In this context, management control has evolved beyond its conventional role of budget monitoring and cost variance analysis. Historically, management control was seen as a set of tools to align operations with financial targets (Anthony, 1965). However, contemporary perspectives emphasize its broader role as a strategic driver of organizational performance. Kaplan and Norton (1996) introduced the Balanced Scorecard as a way to integrate financial and non-financial indicators, paving the way for management control systems to incorporate dimensions of innovation, customer satisfaction, and sustainability. Logistics and supply chains, once primarily associated with cost minimization, are now recognized as critical levers for economic competitiveness. According to Christopher (2016), logistics has shifted “from a cost center to a source of competitive advantage” through its contribution to customer service, flexibility, and integration across networks. Yet, achieving this transformation requires robust management control systems capable of monitoring not only costs but also environmental impacts, carbon efficiency, and resilience indicators. The dual challenge of the digital transition (automation, big data, blockchain, IoT) and the green transition (decarbonization, energy efficiency, circular logistics) has made management control even more central. As Paltsev (2022) highlights, the energy and sustainability agenda has redefined how firms allocate resources and measure performance, with supply chains playing a pivotal role. This evolution requires management control systems that can capture both short-term efficiency and long-term strategic resilience. Despite this evolution, there is still limited theoretical integration of management control into the economics of logistics and supply chain resilience. While there is abundant research on sustainable logistics (Seuring & Müller, 2008) and on supply chain resilience (Ivanov & Dolgui, 2023), the role of management control as an economic driver at the intersection of these domains remains underexplored. This article proposes a theoretical framework to conceptualize how management control systems can act as economic drivers of sustainable logistics and resilient supply chains. By combining insights from management accounting, logistics economics, and sustainability research, it develops a model that highlights the triple function of management control: (1) improving efficiency, (2) supporting sustainability, and (3) strengthening resilience. Literature Review Management Control and Economic Performance Management control has traditionally been defined as the set of practices that align organizational activities with strategic objectives (Anthony, 1965). Initially limited to budget variance analysis and financial monitoring, it has evolved into a broader tool for strategic performance management. Kaplan and Norton (1996), through the Balanced Scorecard, emphasized the integration of non-financial indicators—such as innovation, internal processes, and customer satisfaction—into management control systems. More recently, researches highlighted the economic dimension of management control, positioning it as a mechanism to allocate resources efficiently and enhance competitiveness in dynamic environments (Merchant & Van (2017); Nassou & Bennani (2023, 2024a, 2024b); Nassou & Kamar (2025). Logistics and the Economics of Supply Chains Logistics, once considered a back-office function focused on cost reduction, has become a strategic source of competitive advantage (Christopher, 2016). Efficient logistics not only reduces transaction costs (Coase, 1937) but also improves flexibility and service quality. Recent research confirms that www.ejISS.com European Journal of Innovative Studies and Sustainability (ISSN 3083-6395) 2025 | Volume 1 | Number 1 44 integrated logistics directly contributes to productivity and firm competitiveness (Mentzer et al., 2001). Furthermore, supply chain economics highlights the importance of evaluating the total cost of ownership rather than focusing solely on unit costs, underscoring the role of management control in measuring and optimizing performance (Lambert & Cooper, 2000). Sustainability and Resilience in Supply Chains Over the past two decades, sustainability has become a central concern in supply chain management. Seuring and Müller (2008) proposed a conceptual framework showing that environmental and social objectives, when embedded in supply chains, serve not only moral imperatives but also economic competitiveness. Similarly, Carter and Rogers (2008) introduced the concept of Sustainable Supply Chain Management (SSCM), framing sustainability as the integration of economic, environmental, and social performance. Parallel to this, the notion of supply chain resilience has gained prominence in response to global crises (Moukadem & Elkharraz 2019a, 2019b). Ivanov and Dolgui (2023) argue that modern supply chains must “orchestrate efficiency, flexibility, and sustainability simultaneously” to withstand disruptions and maintain competitiveness. Linking Management Control, Logistics, and Sustainability Recent studies highlight the convergence of management control with sustainability and logistics. Gond et al. (2012) demonstrated that management control systems increasingly incorporate social and environmental performance indicators, embedding corporate responsibility into strategic decisionmaking. Likewise, Burritt and Schaltegger (2010) argued that environmental management control systems translate sustainability into quantifiable metrics, thus enabling decision-makers to balance economic and environmental objectives. Together, these contributions indicate that management control is no longer confined to cost monitoring but is becoming a strategic economic driver in sustainable and resilient supply chains. Theoretical Framework The growing interdependence between management control, logistics, and supply chain management calls for a theoretical model that positions control systems as economic drivers of efficiency, sustainability, and resilience. While previous literature has separately addressed the role of management control (Kaplan & Norton, 1996; Merchant & Van der Stede, 2017), sustainable supply chain management (Carter & Rogers, 2008; Seuring & Müller, 2008), and resilience (Ivanov & Dolgui, 2023), there is still limited integration across these domains. This section develops a conceptual framework that links these perspectives and offers a basis for further empirical research. Management Control as a Driver of Economic Efficiency At its core, management control enhances economic efficiency by aligning logistics operations with strategic and financial objectives. Control systems enable firms to monitor logistics costs, assess performance through key performance indicators (KPIs), and optimize resource allocation (Merchant & Van der Stede, 2017). In this sense, management control functions not merely as a monitoring device but as a decision-making tool that creates measurable economic value within supply chains. Proposition 1. Effective management control systems improve logistics efficiency by reducing costs, enhancing coordination, and strengthening economic performance. Management Control and Sustainable Logistics The second dimension of the framework highlights the integration of sustainability indicators into management control systems. Traditional financial metrics are insufficient to address the demands of the green transition. As Burritt and Schaltegger (2010) argue, environmental management control systems provide the tools to measure, monitor, and report on ecological performance. Similarly, Seuring and www.ejISS.com European Journal of Innovative Studies and Sustainability (ISSN 3083-6395) 2025 | Volume 1 | Number 1 45 Müller (2008) show that sustainability in supply chains can only be achieved if economic, social, and environmental goals are explicitly linked to performance management. Proposition 2. Management control acts as an economic driver of sustainable logistics by incorporating environmental and social performance metrics into decision-making. Management Control and Supply Chain Resilience Finally, resilience has emerged as a critical dimension of supply chain economics. Ivanov and Dolgui (2023) conceptualize resilience as the ability to adapt and recover from disruptions while maintaining competitiveness. Management control supports resilience by monitoring risks, evaluating contingency plans, and guiding investments in flexibility and redundancy. In this way, control systems not only safeguard short-term performance but also reinforce long-term viability. Proposition 3. Management control strengthens supply chain resilience by supporting risk monitoring, adaptive decision-making, and resource allocation for flexibility. Conceptual Model Bringing these dimensions together, the proposed framework positions management control as a central economic driver that links three interrelated outcomes: 1. Efficiency – cost reduction, resource optimization, service improvement. 2. Sustainability – integration of environmental and social KPIs alongside financial metrics. 3. Resilience – ability to withstand, adapt to, and recover from disruptions. These outcomes are not independent; rather, they reinforce each other. For example, sustainability initiatives (e.g., energy-efficient logistics) can lower long-term costs, while resilience measures (e.g., diversification of suppliers) can prevent economic losses during crises. The theoretical contribution of this framework lies in highlighting how management control systems, when designed with multidimensional indicators, can simultaneously drive efficiency, sustainability, and resilience. Figure 1. Conceptual Framework: Management Control as an Economic Driver of Sustainable Logistics and Resilient Supply Chains This conceptual framework positions management control as the central economic driver that links three interdependent outcomes: efficiency, sustainability, and resilience. At the operational level, management control systems enhance efficiency by monitoring logistics costs, optimizing resource allocation, and improving service performance (Merchant & Van der Stede, 2017). At the strategic level, they integrate sustainability metrics, such as carbon footprint and social responsibility indicators, into decision-making www.ejISS.com European Journal of Innovative Studies and Sustainability (ISSN 3083-6395) 2025 | Volume 1 | Number 1 46 processes (Burritt & Schaltegger, 2010; Seuring & Müller, 2008). Finally, management control contributes to resilience by supporting risk monitoring, adaptive strategies, and investments in flexibility, enabling supply chains to withstand disruptions and maintain competitiveness (Ivanov & Dolgui, 2023). Thus, management control evolves from a traditional monitoring tool into a strategic lever for economic value creation in logistics and supply chain management. Methodology (Theoretical Approach) This paper adopts a theoretical methodology, aiming to conceptualize the role of management control as an economic driver of sustainable logistics and resilient supply chains. Instead of relying on empirical data, the study builds on existing research to develop a conceptual framework that synthesizes insights from management control, supply chain economics, and sustainability studies. Nature of the Study The research is positioned as a conceptual and analytical study, designed to advance theory rather than test hypotheses empirically. As Meredith (1993) explains, theoretical papers play a vital role in management research by “organizing existing knowledge, clarifying relationships among constructs, and suggesting propositions for future empirical validation.” Sources of Evidence The framework is constructed through an extensive review of the literature in three main domains: 1. Management control systems (Anthony, 1965; Kaplan & Norton, 1996; Merchant & Van der Stede, 2017; Nassou & Bennani, 2023, 2024a, 2024b; Nassou & Kamar, 2025). 2. Supply chain economics and logistics performance (Christopher, 2016; Lambert & Cooper, 2000). 3. Sustainability and resilience in supply chains (Carter & Rogers, 2008; Seuring & Müller, 2008; Ivanov & Dolgui, 2023; Moukadem & Elkharraz, 2019a; 2019b). These sources were selected based on their scholarly recognition and their contribution to the intersection of management control, logistics, and sustainability. Analytical Strategy The study uses a conceptual synthesis method (Jaakkola, 2020) to integrate findings across different streams of literature. The analysis proceeds in three steps: • Identification of the core functions of management control in economic decision-making. • Integration of these functions with sustainability and resilience dimensions in supply chain management. • Development of a conceptual model that positions management control as a multidimensional economic driver. Expected Contribution of the Methodology By adopting a theoretical methodology, this research does not claim empirical generalization but seeks to lay the foundation for future empirical testing. The framework generates testable propositions regarding the relationships between management control, efficiency, sustainability, and resilience. As Whetten (1989) argues, the value of a conceptual paper lies in its ability to provide “clarity, parsimony, and the identification of gaps in current knowledge,” thereby offering a roadmap for subsequent empirical studies. www.ejISS.com European Journal of Innovative Studies and Sustainability (ISSN 3083-6395) 2025 | Volume 1 | Number 1 47 Expected Results The purpose of this study is not to generate empirical results but to develop theoretical propositions that highlight the potential outcomes of integrating management control into sustainable logistics and resilient supply chains. Based on the literature and the proposed conceptual framework, several expected results can be formulated. Efficiency Outcomes Management control systems are expected to improve logistics efficiency by reducing costs, optimizing resources, and aligning operational processes with strategic goals. Through the use of financial and nonfinancial KPIs, firms can identify inefficiencies and enhance coordination across supply chain networks. • Proposition 1. Management control systems positively influence economic efficiency in logistics and supply chains by reducing transaction costs and improving resource allocation (Christopher, 2016; Merchant & Van der Stede, 2017). Sustainability Outcomes When environmental and social performance indicators are embedded in management control, organizations are better equipped to achieve sustainable logistics practices. These include lower carbon emissions, improved energy efficiency, and compliance with regulatory and stakeholder demands. • Proposition 2. The integration of sustainability metrics into management control systems enhances the environmental and social performance of supply chains while reinforcing long-term economic competitiveness (Burritt & Schaltegger, 2010; Seuring & Müller, 2008). Resilience Outcomes Management control systems also contribute to supply chain resilience by enabling risk monitoring, supporting contingency planning, and guiding investment in flexibility. By incorporating risk-adjusted performance measures, firms can strengthen their ability to adapt to disruptions and recover from crises. • Proposition 3. Management control systems enhance supply chain resilience by fostering adaptive decision-making and strategic resource allocation for flexibility (Ivanov & Dolgui, 2023). Synergistic Effects The framework suggests that efficiency, sustainability, and resilience are mutually reinforcing outcomes. For instance, sustainable logistics practices such as energy efficiency can reduce long-term costs (efficiency), while resilience strategies such as supplier diversification can safeguard against economic shocks (sustainability of competitiveness). • Proposition 4. The simultaneous pursuit of efficiency, sustainability, and resilience through management control systems creates synergistic benefits that extend beyond individual performance dimensions, strengthening overall supply chain competitiveness (Carter & Rogers, 2008). Discussion The proposed framework positions management control as a multidimensional economic driver in logistics and supply chains. This discussion situates the framework within the broader literature, highlights its theoretical contributions, and explores practical implications. Comparison with Classical Approaches Traditional approaches to management control have primarily emphasized financial oversight and cost variance analysis (Anthony, 1965). While such mechanisms remain important, they fall short in addressing www.ejISS.com European Journal of Innovative Studies and Sustainability (ISSN 3083-6395) 2025 | Volume 1 | Number 1 48 the challenges of the digital and green transition. In contrast, the present framework extends the scope of management control to include sustainability and resilience dimensions. As Kaplan and Norton (1996) argued with the Balanced Scorecard, organizations need to balance financial and non-financial metrics; this study builds on that principle by explicitly integrating environmental and risk-related indicators. Similarly, classical logistics management often treated supply chains as linear cost centers, focusing on efficiency gains through lean practices. However, crises such as COVID-19, geopolitical disruptions, and climate risks have shown that excessive focus on efficiency without resilience creates vulnerabilities (Ivanov & Dolgui, 2023). The framework proposed here bridges this gap by recognizing that efficiency, sustainability, and resilience are interdependent outcomes of effective management control. Theoretical Contributions This article makes three main contributions to the literature: 1. It reconceptualizes management control as an economic driver, rather than a passive monitoring mechanism. 2. It integrates sustainability and resilience into the domain of management control, thereby extending frameworks such as Carter and Rogers’ (2008) Sustainable Supply Chain Management model. 3. It provides testable propositions that future empirical studies can validate using quantitative or qualitative methodologies (e.g., difference-in-differences, case studies, or digital twin simulations). By linking management control to economic efficiency, environmental responsibility, and resilience, this paper contributes to the theoretical integration of accounting, logistics, and sustainability literatures. Managerial Implications For practitioners, the framework emphasizes that management control systems can serve as strategic levers for competitiveness. Managers should: • Expand KPIs to include economic, environmental, and resilience-related indicators. • Use digital tools (IoT, blockchain, big data) to strengthen real-time control of logistics and supply chain processes. • Develop governance mechanisms that align short-term efficiency with long-term sustainability and resilience. These implications are particularly relevant for firms in emerging economies, where logistics infrastructure is under pressure and global value chains impose both opportunities and risks. Limitations and Future Research As a conceptual study, this framework remains theoretical and requires empirical validation. Future research could test the propositions through case studies, surveys, or econometric models, and explore sector-specific variations (e.g., retail, manufacturing, healthcare logistics). Moreover, additional factors such as cultural influences, institutional environments, and digital maturity may moderate the relationships proposed. Conclusion and Implications This article has developed a theoretical framework that positions management control as an economic driver of sustainable logistics and resilient supply chains. Building on the foundations of management control (Anthony, 1965; Kaplan & Norton, 1996), supply chain economics (Christopher, 2016), and sustainability research (Carter & Rogers, 2008; Seuring & Müller, 2008), the study argues that control www.ejISS.com European Journal of Innovative Studies and Sustainability (ISSN 3083-6395) 2025 | Volume 1 | Number 1 49 systems go beyond monitoring costs and budgets to actively shape efficiency, sustainability, and resilience outcomes. The framework contributes to the literature in three key ways. First, it broadens the role of management control, reconceptualizing it as a strategic mechanism for value creation. Second, it integrates sustainability and resilience dimensions into supply chain economics, providing a more holistic view of performance. Third, it proposes testable propositions that future empirical research can validate. These contributions enhance the theoretical integration of management control, logistics, and sustainability literatures, offering new perspectives on how organizations can manage global supply chain challenges. From a managerial perspective, the implications are clear: organizations must design management control systems that capture not only financial efficiency but also environmental and resilience-related performance. This requires extending performance measurement frameworks to include carbon emissions, energy consumption, social responsibility, and risk exposure, alongside traditional cost and profitability metrics. Moreover, digital technologies such as big data analytics, blockchain, and IoT can strengthen the capacity of management control to provide real-time, multidimensional insights into supply chain dynamics. Nevertheless, the study has limitations. As a conceptual paper, it does not provide empirical evidence, and the propositions developed here remain theoretical. Future research should validate the framework through case studies, econometric models, or simulation approaches, examining how management control systems operate in different industrial and institutional contexts. In conclusion, management control should no longer be viewed merely as an accounting mechanism but as a strategic economic driver. By embedding efficiency, sustainability, and resilience into decisionmaking, management control systems can help organizations navigate the dual pressures of the digital and green transition while safeguarding long-term competitiveness in volatile global markets. References Anthony, R. N. (1965). Planning and control systems: A framework for analysis. Harvard Business School Press. Burritt, R. L., & Schaltegger, S. (2010). Sustainability accounting and reporting: Fad or trend? 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