sustainability Article Monitoring Viability and Sustainability in Healthcare Organizations Marialuisa Saviano 1, Clara Bassano 2,*, Paolo Piciocchi 3, Primiano Di Nauta 4,* and Mattia Lettieri 5 1 Department of Pharmacy and Pharmanomics Interdepartmental Center, University of Salerno, 84084 Salerno, Italy;
[email protected] 2 Department of Management Studies and Quantitative Methods, “Parthenope” University of Naples, 80132 Naples, Italy 3 Department of Political, Social and Communication Studies, University of Salerno, 84084 Salerno, Italy;
[email protected] 4 Department of Economics, University of Foggia, 71121 Foggia, Italy 5 Unipegaso, 80132 Naples, Italy;
[email protected] * Correspondence:
[email protected] (C.B.);
[email protected] (P.D.N.); Tel.: +39-339-692-2328 (C.B.); +39-088-178-1712 (P.D.N.) Received: 23 August 2018; Accepted: 29 September 2018; Published: 3 October 2018 Abstract: The paper aims to advocate the incorporating of the sustainability perspective into the management control system of healthcare organizations. The study is based on two main premises: (1) the evolution of business models towards a wide perspective of the sustainability approach; (2) the evolution of control systems in healthcare organizations towards a control-based approach to monitor the effectiveness and efficiency of the service targeted primarily to cut costs and expenses. Our methodology is developed at theoretical and conceptual level starting from: (1) a literature review on the issue, highlighting main