Welfare plan as a management control system: employees’ behavior evidence in an Italian multinational luxury company

Abstract

The thesis will address the concept of Corporate Social Responsibility as a Management Control System trying to find the answers on why a company should implement a welfare plan for its employees. The dissertation will start from a historical-theoretical analysis of the concept of control within a human organization, trying to adopt the different phases that led to the achievement of the current frameworks relating to the concept of the management control system. In the following chapters, the concept of corporate social responsibility will be explored, studying and deepening the theories that integrate the latter concept with that of the management control system. The last chapter, an exploratory case study conducted on an Italian luxury multinational, will try to find the answers to the questions in the introductory chapter.