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The effect of the perceived utility of a management control system with a broad scope on the use of food waste information and on financial and non-financial performances in restaurants

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The effect of the perceived utility of a management control system with a broad scope on the use of food waste information and on financial and non-financial performances in restaurants

dc.contributor.author	Lunkes, Rogério João
dc.contributor.author	Silva da Rosa, Fabricia
dc.contributor.author	Lattanzi, Pamela
dc.date.accessioned	2022-05-04T08:49:10Z
dc.date.available	2022-05-05T04:45:06Z
dc.date.issued	2020	es_ES
dc.identifier.citation	Lunkes RJ, Rosa FSd, Lattanzi P. The Effect of the Perceived Utility of a Management Control System with a Broad Scope on the Use of Food Waste Information and on Financial and Non-Financial Performances in Restaurants. Sustainability. 2020; 12(15):6242.	es_ES
dc.identifier.uri	https://hdl.handle.net/10550/82557
dc.description.abstract	The purpose of this study is to analyse the effect of the perceived utility of a management control system with a broad scope on the use of food waste information and on financial and non-financial performances in restaurants. To collect data, a questionnaire was administered in Brazilian restaurants. Data from 206 restaurants were analysed with structural equation modelling, which was performed with SmartPLS software. The results reveal that a management control system of broad scope, which includes non-financial information, is oriented towards the future, and contains an external and long-term focus, assists in the use of information on food waste. In addition, the use of information about food waste by managers improves the financial and non-financial performance of restaurants. The study contributes to the literature by showing that broader information systems are effective in managing food waste, and they can also contribute to improving performance.	es_ES
dc.language.iso	en	es_ES
dc.subject	management control system design	es_ES
dc.subject	broad-scope	es_ES
dc.subject	food waste	es_ES
dc.subject	information	es_ES
dc.subject	performance	es_ES
dc.subject	food service industry	es_ES
dc.title	The effect of the perceived utility of a management control system with a broad scope on the use of food waste information and on financial and non-financial performances in restaurants	es_ES
dc.type	journal article	es_ES
dc.subject.unesco	UNESCO::CIENCIAS ECONÓMICAS	es_ES
dc.identifier.doi	10.3390/su12156242	es_ES
dc.accrualmethod	S	es_ES
dc.embargo.terms	0 days	es_ES