Sustainability and Management Accounting Research

Forthcoming in Journal of Management Accounting Research Special Issue on Sustainability

UNSW Business School Research Paper Forthcoming

24 Pages Posted: 14 Aug 2023

See all articles by Mandy M. Cheng

Mandy M. Cheng

UNSW Sydney

Paolo Perego

Free University of Bozen-Bolzano

Naomi S. Soderstrom

University of Melbourne

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

Cheng, Mandy M. and Perego, Paolo and Soderstrom, Naomi S., Sustainability and Management Accounting Research (May 13, 2023). Forthcoming in Journal of Management Accounting Research Special Issue on Sustainability, UNSW Business School Research Paper Forthcoming, Available at SSRN: https://ssrn.com/abstract=4530005 or http://dx.doi.org/10.2139/ssrn.4530005

Mandy M. Cheng

UNSW Sydney ( email )

School of Accounting, Auditing and Taxation
UNSW Business School
Sydney, NSW 2052
Australia
(612) 9385.6343 (Phone)

Paolo Perego (Contact Author)

Free University of Bozen-Bolzano ( email )

Faculty of Economics and Management
Piazza dell'Università 1
Bozen-Bolzano, 39100
Italy

HOME PAGE: http://https://shorturl.at/i52lr

Naomi S. Soderstrom

University of Melbourne ( email )

Victoria
Melbourne, 3010
Australia

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