Sustainability and Management Accounting Research
Forthcoming in Journal of Management Accounting Research Special Issue on Sustainability
24 Pages Posted: 14 Aug 2023
Date Written: May 13, 2023
Abstract
This article provides an overview of the papers accepted in the Special Interest Forum of Journal of Management Accounting Research focused on sustainability. The discussion outlines topics and contributions from the selected papers and positions them in relation to prior research and ongoing discussions in the field. Drawing on the “three-legged stool” model that captures the relationships between performance measurement system, incentives, and organizational structure/corporate governance, we suggest potential research avenues on sustainability in management accounting and related fields.
Keywords: Sustainability, ESG, management accounting, management control, performance measurement system, incentives, corporate governance, carbon accounting, Integrated Reporting
JEL Classification: M41
Suggested Citation: Suggested Citation