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Sustainability Repo...
Sustainability Reporting and Management Control System: A Structured Literature Review
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- Rahi, ABM Fazle, 1989- (författare)
- Gothenburg University,Göteborgs universitet,Högskolan i Gävle,Högskolan i Halmstad,Akademin för företagande, innovation och hållbarhet,University of Gävle, Gävle, Sweden,University of Gothenburg, Gothenburg, Sweden,Företagsekonomi,Halmstad University,Högskolan i Gävle, Företagsekonomi,Företagsekonomiska institutionen, Redovisning,Department of Business Administration, Accounting
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- Johansson, Jeaneth, 1968- (författare)
- Högskolan i Halmstad,Luleå tekniska universitet,Industriell ekonomi,School of Business, Innovation and Sustainability, Halmstad University, 301 18 Halmstad, Sweden,Akademin för företagande, innovation och hållbarhet,Luleå University of Technology, Luleå, Sweden
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- Fagerström, Arne, 1953- (författare)
- Högskolan i Gävle,Företagsekonomi,Högskolan i Gävle, Företagsekonomi
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- Blomkvist, Marita (författare)
- Department of Business Administration, University of Gothenburg, 405 30 Gothenburg, Sweden
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(creator_code:org_t)
- 2022-11-29
- 2022
- Engelska.
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Ingår i: Journal of Risk and Financial Management. - Basel : MDPI. - 1911-8074 .- 1911-8066. ; 15:12
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Abstract
Ämnesord
Stäng
- The purpose of this paper is to contribute to the management accounting literature by reviewing how previous studies conceptualised the relationship between sustainability reporting and management control systems, analysing the main themes and discussing potential future developments of the sustainability reporting and management control systems (SRMCS) research agenda. This study builds on the structured literature review method by categorising and synthesising 15 years of research into the topic “sustainability reporting and management control”. Approximately 500 relevant articles were identified in the first round of searching Google Scholar and Scopus with the selected keywords, but after filtering and manual assessment, 45 articles were selected for the full review. Coding reliability was maintained with the K-alpha test. Our findings divulge that the researcher looks at the management control and the sustainability reporting agenda with just one eye. They either focus on management control or sustainability reporting. Very little research focuses on relationships. In addition, from the methodological point of view, we found that qualitative case studies and interviews dominate the field, together with commentary papers. We proposed a framework showing a complex and multifaceted relationship (a spider diagram) to conceptualise the synthesis of the literature. This framework is intended as a blueprint for the relationship between sustainability reporting and management control in order to design and redesign a company’s internal strategies on management control systems (MCS).
Ämnesord
- SAMHÄLLSVETENSKAP -- Ekonomi och näringsliv -- Företagsekonomi (hsv//swe)
- SOCIAL SCIENCES -- Economics and Business -- Business Administration (hsv//eng)
Nyckelord
- sustainability report
- integrated report
- management control system
- structured literature review
- management accounting
- Entreprenörskap och innovation
- Entrepreneurship and Innovation
- Smart Cities and Communities
- sustainability report; integrated report; management control system; structured literature review; management accounting
Publikations- och innehållstyp
- ref (ämneskategori)
- for (ämneskategori)
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