Abstract
Internal, external or hybrid: which reasons for adoption to social and environmental management control tools in Spain?Studies about environmental and social management control systems in Spain are weakly developped in management accounting and management control literature, and the associated question about reasons for adoptions is weakly explored. As a result this article aims at provide some elements to understand and answer these questions. Based on an empirical study about 420 enterprises in Spain, this article underlines that reasons for adoption of these management control systems can be both internal and external, following an « hybrid » approach. Moreover, the research identifies some structural factors that can explain reasons for adoption of these systems.