Book Chapter

SUSTAINABILITY/CSR RESEARCH IN MANAGEMENT ACCOUNTING: A REVIEW OF THE LITERATURE

Kelly M Soderstrom, Naomi S Soderstrom, Christopher R Stewart

ADVANCES IN MANAGEMENT ACCOUNTING | Advances in Management Accounting | EMERALD GROUP PUBLISHING LTD | Published : 2017

Abstract

Purpose: The paper complements the research framework proposed by Kim and Matsumura (2017) through a broad survey of the management accounting research in sustainability. Methodology/approach: The paper reviews recent management accounting research in the area of corporate responsibility/sustainability; focusing on articles published in seven widely recognized accounting journals and the Journal of Business Ethics. Findings: Our survey of the recent literature indicates: (1) a major focus has been on integration of sustainability in management control systems; (2) the primary research methods used are case studies and surveys, with few large sample, archival studies (primarily on compensatio..

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