Sustainability/CSR Research in Management Accounting: A Review of the Literature

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..