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 compensation); and (3) a significant amount of literature has been published outside of the traditional accounting literature.

Originality/value

The paper complements existing literature reviews in the area by focusing on the set of most widely recognized journals. By focusing on these journals, we highlight opportunities for future research that are likely to reach a broader accounting readership.

Citation

Soderstrom, K.M., Soderstrom, N.S. and Stewart, C.R. (2017), "Sustainability/CSR Research in Management Accounting: A Review of the Literature", Advances in Management Accounting (Advances in Management Accounting, Vol. 28), Emerald Publishing Limited, Leeds, pp. 59-85. https://doi.org/10.1108/S1474-787120170000028003