Sustainability and Management Accounting Research

被引：2

作者：

Cheng, Mandy M. ^{[1
]}

Perego, Paolo ^{[2
]}

Soderstrom, Naomi S. ^{[3
]}

机构：

[1] UNSW Sydney, UNSW Business Sch, Sch Accounting Auditing & Taxat, Sydney, Australia

[2] Free Univ Bozen Bolzano, Fac Econ & Management, Bolzano, Italy

[3] Univ Melbourne, Accounting Dept, Melbourne, Australia

来源：

JOURNAL OF MANAGEMENT ACCOUNTING RESEARCH | 2023年 / 35卷 / 03期

关键词：

sustainability; ESG; management accounting; management control; performance measurement system; incentives; corporate governance; carbon accounting; Integrated Reporting; CORPORATE SOCIAL-RESPONSIBILITY; PERFORMANCE; ASSURANCE; STRATEGY; PACKAGE;

D O I：

10.2308/JMAR-2023-054

中图分类号：

F8 [财政、金融];

学科分类号：

0202 ;

摘要：

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.

引用

页码：1 / 11

页数：11

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