6533b820fe1ef96bd127914f

RESEARCH PRODUCT

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

Fabricia Silva Da RosaPamela LattanziRogério João Lunkes

subject

food service industryGeography Planning and Developmentlcsh:TJ807-830lcsh:Renewable energy sourcesManagement Monitoring Policy and Lawmanagement control system design:CIENCIAS ECONÓMICAS [UNESCO]Structural equation modelinginformationbroad-scopeSoftwareInformation systemlcsh:Environmental sciencesFinancelcsh:GE1-350Focus (computing)Scope (project management)Renewable Energy Sustainability and the Environmentbusiness.industrylcsh:Environmental effects of industries and plantsUNESCO::CIENCIAS ECONÓMICASFood wastelcsh:TD194-195food wasteSettore IUS/03 - Diritto AgrariobusinessperformanceManagement control system

description

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.

yearjournalcountryeditionlanguage
2020-08-03
10.3390/su12156242http://hdl.handle.net/11393/278268