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Management Control Systems to Sustainability

A special issue of Sustainability (ISSN 2071-1050). This special issue belongs to the section "Sustainable Management".

Deadline for manuscript submissions: 31 July 2024 | Viewed by 896

Special Issue Editors


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Guest Editor
Porto Accounting and Business School, Polytechnic Institute of Porto, 4465-004 Porto, Portugal
Interests: management accounting; sustainability; institutional logics; public sector; risk management; environmental management

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Guest Editor
School of Business and Economics and CEEAplA, Universidade dos Açores, 9500-321 Ponta Delgada, Portugal
Interests: finance; real options; eco-tourism; rural-tourism; creative-tourism; tourism sustainability
Special Issues, Collections and Topics in MDPI journals

Special Issue Information

Dear Colleagues,

We invite you to submit your works for open access publication in this Special Issue of Sustainability entitled “Management Control Systems to Sustainability”. The success of sustainability politics depends on the capacity to measure and control sustainability issues with informative value in an accurate and timely manner. Accounting and management systems should be considered relevant for the successful implementation of sustainability policies. This Special Issue aims to publish studies concerning systems to manage and control sustainability issues.

Research areas for the Special Issue include, but are not limited to, the following:

  • Environmental management and accounting;
  • Sustainability and management accounting tools;
  • Financial and non-financial measurement systems;
  • Sustainability balanced scorecard;
  • Activity-based costing/management;
  • Benchmarking;
  • Total quality management;
  • The relationship between sustainability and emerging accounting tools and concepts.

The Special Issue welcomes both qualitative and quantitative studies, as well as empirical and theoretical contributions.

Prof. Dr. Helena Costa Oliveira 
Prof. Dr. Gualter Couto
Guest Editors

Manuscript Submission Information

Manuscripts should be submitted online at www.mdpi.com by registering and logging in to this website. Once you are registered, click here to go to the submission form. Manuscripts can be submitted until the deadline. All submissions that pass pre-check are peer-reviewed. Accepted papers will be published continuously in the journal (as soon as accepted) and will be listed together on the special issue website. Research articles, review articles as well as short communications are invited. For planned papers, a title and short abstract (about 100 words) can be sent to the Editorial Office for announcement on this website.

Submitted manuscripts should not have been published previously, nor be under consideration for publication elsewhere (except conference proceedings papers). All manuscripts are thoroughly refereed through a single-blind peer-review process. A guide for authors and other relevant information for submission of manuscripts is available on the Instructions for Authors page. Sustainability is an international peer-reviewed open access semimonthly journal published by MDPI.

Please visit the Instructions for Authors page before submitting a manuscript. The Article Processing Charge (APC) for publication in this open access journal is 2400 CHF (Swiss Francs). Submitted papers should be well formatted and use good English. Authors may use MDPI's English editing service prior to publication or during author revisions.

Keywords

  • accounting
  • corporate governance
  • environment accounting
  • management control systems
  • measurement
  • sustainable organization
  • sustainable Development Goals
  • social accounting
  • sustainability

Published Papers (1 paper)

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Research

20 pages, 1552 KiB  
Article
Institutional Pressures and Environmental Management Accounting Adoption: Do Environmental Strategy Matter?
by Musaab Alnaim and Abdelmoneim Bahyeldin Mohamed Metwally
Sustainability 2024, 16(7), 3020; https://doi.org/10.3390/su16073020 - 04 Apr 2024
Viewed by 453
Abstract
This paper examines the impact of institutional pressures (IPs) on Environmental Management Accounting adoption (EMA). The current research also aims to examine the moderating effect of environmental strategy (ES) on the relationship between IP and EMA. Data were collected from managers working in [...] Read more.
This paper examines the impact of institutional pressures (IPs) on Environmental Management Accounting adoption (EMA). The current research also aims to examine the moderating effect of environmental strategy (ES) on the relationship between IP and EMA. Data were collected from managers working in all registered Egyptian manufacturing companies (N = 491). The collected data were analyzed using smart partial least squares (Smart-PLS) software. The results revealed that there is a positive significant relationship between IP’s three components, namely, coercive, normative, and mimicry pressures, and EMA. The results also revealed that ES was found to moderate the relationship between IP and EMA. The study model was able to explain 68.9% of the variance in EMA adoption. The findings of this study serve as a pivotal yardstick for guiding corporate policy formulation, offering valuable insights to drive continuous improvements in EMA, environmental performance, and sustainable development. The present investigation extends the discourse on the role of IP and ES by revealing a substantial influence on EMA adoption. Positioned as one of the initial studies to delve into the moderating role of ES in the relationship between IP and EMA adoption, this research offers insights within an emerging market context. Full article
(This article belongs to the Special Issue Management Control Systems to Sustainability)
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