Environmental management accounting–developments over the last 20 years from a framework perspective

RL Burritt, S Schaltegger… - Australian Accounting …, 2023 - Wiley Online Library
The most cited framework for environmental management accounting to date was published
in the Australian Accounting Review 20 years ago. This framework has until today …

Sustainability reporting and management control system: A structured literature review

ABMF Rahi, J Johansson, A Fagerström… - Journal of Risk and …, 2022 - mdpi.com
The purpose of this paper is to contribute to the management accounting literature by
reviewing how previous studies conceptualised the relationship between sustainability …

Management control for sustainability: Towards integrated systems

P Beusch, JE Frisk, M Rosén, W Dilla - Management accounting research, 2022 - Elsevier
Companies struggle to integrate sustainability into their corporate strategy and implement it
in their business activities. To examine this issue, we develop an extended version of Gond …

Proactive sustainability strategy and corporate sustainability performance: The mediating effect of sustainability control systems

C Wijethilake - Journal of environmental management, 2017 - Elsevier
This study examines to what extent corporations use sustainability control systems (SCS) to
translate proactive sustainability strategy into corporate sustainability performance. The …

What is corporate sustainability and how do firms practice it? A management accounting research perspective

S Joshi, Y Li - Journal of Management Accounting Research, 2016 - publications.aaahq.org
To ensure long-term financial success, businesses need to recognize that they are operating
within a larger biophysical and social environment, and respect the limits and processes …

Towards a holistic view of CSR-related management control systems in German companies: Determinants and corporate performance effects

M Feder, BE Weißenberger - Journal of Cleaner Production, 2021 - Elsevier
As companies increasingly disclose Corporate Social Responsibility (CSR)-related
information, they are expected to establish internal mechanisms within the organization that …

[图书][B] Routledge handbook of environmental accounting

J Bebbington, C Larrinaga, B O'Dwyer, I Thomson - 2021 - api.taylorfrancis.com
Names: Bebbington, Jan (Professor of accountancy and sustainable development), editor.|
Larrinaga, Carlos, 1967–editor.| O'Dwyer, Brendan, 1968–editor.| Thomson, Ian, 1962 …

Judgment and decision making research on CSR reporting in the COVID‐19 pandemic environment

KA Humphreys, KT Trotman - Accounting & Finance, 2022 - Wiley Online Library
Judgment and decision making (JDM) research in accounting focuses on the judgments and
decisions of preparers, users and auditors/assurance providers of financial and non …

The relationship of organizational culture with management control systems and environmental management control systems

S Einhorn, B Fietz, TW Guenther… - Review of Managerial …, 2024 - Springer
This paper expands upon examinations of the flexibility–stability continuum of organizational
culture in the extant literature by identifying how the four culture types of the competing …

The interplay of sustainability reporting and management control–an exploration of ways for dovetailing to develop reporting beyond accountability

AA Traxler, D Schrack, D Greiling… - Journal of Applied …, 2023 - emerald.com
Purpose Companies must no longer just report on corporate sustainability (CS) performance
but also demonstrate that they are aligning their strategies with sustainability. However …