The purpose of this article is to synthesize evidence of management control systems (MCS)
that are employed by organizations to enforce sustainable development (SD). We aim at …

The integration of sustainability in general and environmental aspects in particular into
management control systems (MCS) are now being addressed in MCS research. We argue …

We review research on corporate social responsibility (CSR) published in 13 top accounting
journals over the last decade. We begin with a brief discussion of the data that archival …

Climate change mitigation and its related reduction of greenhouse gas (GHG) emissions is
one of the most important challenges facing society. The major cause of the problem and the …

This paper aims to contribute to the extant literature on corporate social responsibility and
corporate governance by empirically examining the effect of firm governance and …

Although corporate environmentalism has achieved great momentum and the literature has
examined both its motivations and performance outcomes, relatively little is known about the …

Current accounting systems assume a purely financial approach, without including
environmental information, such as environmental costs and companies' expenses. On the …

In response to the global climate change, the actions of Chinese government to cut down
carbon emissions have brought great risks and opportunities to firms. Considering that the …

The paper investigates (1) the influence of external pressures, internal factors, and
environmental attitudes of entrepreneurs on environmental proactive strategy in small and …

This paper examines the contributions Management Accounting Research (MAR) has (and
has not) made to social and critical analyses of management accounting in the 25 years …