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

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.