Sustainability Reporting and Management Control System: A Structured Literature Review

Fazle Rahi Abm (), Jeaneth Johansson, Arne Fagerström and Marita Blomkvist
Additional contact information
Fazle Rahi Abm: Department of Business and Economics Studies, University of Gävle, 801 76 Gävle, Sweden
Jeaneth Johansson: School of Business, Innovation and Sustainability, Halmstad University, 301 18 Halmstad, Sweden
Arne Fagerström: Department of Business and Economics Studies, University of Gävle, 801 76 Gävle, Sweden
Marita Blomkvist: Department of Business Administration, University of Gothenburg, 405 30 Gothenburg, Sweden

JRFM, 2022, vol. 15, issue 12, 1-31

Abstract: The purpose of this paper is to contribute to the management accounting literature by reviewing how previous studies conceptualised the relationship between sustainability reporting and management control systems, analysing the main themes and discussing potential future developments of the sustainability reporting and management control systems (SRMCS) research agenda. This study builds on the structured literature review method by categorising and synthesising 15 years of research into the topic “sustainability reporting and management control”. Approximately 500 relevant articles were identified in the first round of searching Google Scholar and Scopus with the selected keywords, but after filtering and manual assessment, 45 articles were selected for the full review. Coding reliability was maintained with the K-alpha test. Our findings divulge that the researcher looks at the management control and the sustainability reporting agenda with just one eye. They either focus on management control or sustainability reporting. Very little research focuses on relationships. In addition, from the methodological point of view, we found that qualitative case studies and interviews dominate the field, together with commentary papers. We proposed a framework showing a complex and multifaceted relationship (a spider diagram) to conceptualise the synthesis of the literature. This framework is intended as a blueprint for the relationship between sustainability reporting and management control in order to design and redesign a company’s internal strategies on management control systems (MCS).

Keywords: sustainability report; integrated report; management control system; structured literature review; management accounting (search for similar items in EconPapers)
JEL-codes: C E F2 F3 G (search for similar items in EconPapers)
Date: 2022
References: View references in EconPapers View complete reference list from CitEc
Citations: View citations in EconPapers (1)

Downloads: (external link)
https://www.mdpi.com/1911-8074/15/12/562/pdf (application/pdf)
https://www.mdpi.com/1911-8074/15/12/562/ (text/html)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:gam:jjrfmx:v:15:y:2022:i:12:p:562-:d:987669

Access Statistics for this article

JRFM is currently edited by Ms. Chelthy Cheng

More articles in JRFM from MDPI
Bibliographic data for series maintained by MDPI Indexing Manager ().