Sustainability and Management Accounting Research

Author:

Cheng Mandy M.1ORCID,Perego Paolo2,Soderstrom Naomi S.3ORCID

Affiliation:

1. UNSW Sydney

2. Free University of Bozen-Bolzano

3. The University of Melbourne

Abstract

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.

Publisher

American Accounting Association

Subject

Accounting,Business and International Management

Reference78 articles.

1. Locating the future of ESG: The promise of geospatial data in advancing ESG research;Atz;Sustainability and Climate Change,2023

2. Sustainability integration and managerial decision-making: The importance of levers of control combinations;Bach,2023

3. CSR restatements: Mischief or mistake?;Bachmann;Journal of Management Accounting Research,2023

4. Barker, R., R. G.Eccles, and G.Serafeim. 2020. The future of ESG is…accounting?Harvard Business Review (December 3). https://hbr.org/2020/12/the-future-of-esg-is-accounting

5. The perils and questionable promise of ESG-based compensation;Bebchuk;Journal of Corporation Law,2022

同舟云学术

1.学者识别学者识别

2.学术分析学术分析

3.人才评估人才评估

"同舟云学术"是以全球学者为主线,采集、加工和组织学术论文而形成的新型学术文献查询和分析系统,可以对全球学者进行文献检索和人才价值评估。用户可以通过关注某些学科领域的顶尖人物而持续追踪该领域的学科进展和研究前沿。经过近期的数据扩容,当前同舟云学术共收录了国内外主流学术期刊6万余种,收集的期刊论文及会议论文总量共计约1.5亿篇,并以每天添加12000余篇中外论文的速度递增。我们也可以为用户提供个性化、定制化的学者数据。欢迎来电咨询!咨询电话:010-8811{复制后删除}0370

www.globalauthorid.com

TOP

Copyright © 2019-2024 北京同舟云网络信息技术有限公司
京公网安备11010802033243号  京ICP备18003416号-3