Much has been written about “why” companies are involved in sustainability issues.
However, relatively little research has addressed the integrative “how” question, particularly …

The purpose of this article is to synthesize evidence of management control systems (MCS)
that are employed by organizations to enforce sustainable development (SD). We aim at …

Companies struggle to integrate sustainability into their corporate strategy and implement it
in their business activities. To examine this issue, we develop an extended version of Gond …

This study examines to what extent corporations use sustainability control systems (SCS) to
translate proactive sustainability strategy into corporate sustainability performance. The …

While there is extensive knowledge on management control systems (MCS) and a large
body of literature focusing on sustainability reporting (SR), studies investigating the interplay …

The integration of sustainability in general and environmental aspects in particular into
management control systems (MCS) are now being addressed in MCS research. We argue …

Management accountants have proven to be pivotal for introducing new forms of accounting
and reporting in companies to support managers in their decision-making process. The …

Sustainability is becoming an increasing issue for decision-makers and scholars worldwide
and many managers understand the significance of the strategic approach of corporate …

This study examines the extent to which enabling and controlling uses of management
control systems (MCS) moderate the relationship between environmental innovation …

A growing body of literature argues that management control is essential in supporting an
organization to become more sustainable. Nevertheless, skepticism has been raised about …