Management Control Systems and Sustainability: A Bibliometric Analysis

Patrícia Quesado (), Rui Silva and Helena Costa Oliveira
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Patrícia Quesado: Research Centre on Accounting and Taxation, Polytechnic University of Cávado and Ave, 4750-810 Barcelos, Portugal
Rui Silva: Department of Economy, Sociology and Management, University of Trás-os-Montes e Alto Douro, 5001-801 Vila Real, Portugal
Helena Costa Oliveira: Centro de Estudos Organizacionais e Sociais, Instituto Superior de Contabilidade e Administração do Porto, Instituto Politécnico do Porto, 4465-004 Porto, Portugal

Sustainability, 2024, vol. 16, issue 12, 1-19

Abstract: Including social and environmental concerns in decision-making processes and business operations is essential for organizations. Management control systems are crucial in integrating sustainability issues into decision-making processes. Thus, this study aims to analyze international publications about the relationship between management control systems and sustainability, identifying trends in evolution and future research opportunities. Based on bibliometric techniques, the outputs obtained in the Web of Science ( n = 139) and Scopus ( n = 73) databases were analyzed in the bibliometrix R package to map and systematically review the literature. After removing duplicates, we obtained a final output of 157 articles. The analysis of these publications draws attention to the relevance and emergence of these topics in academic and business circles and concludes that this area of knowledge has gained relevance in the last five years of research. The originality of this study lies in its ability to offer valuable insights that can shape future research agendas. By focusing specifically on how management control systems support or hinder sustainability initiatives, the study fills a gap in existing literature, which often treats these subjects separately. Future research can focus on the challenges of integrating sustainability into accounting frameworks and the role of technology in accounting for sustainability. The continuous study of these topics is essential to enable professionals and organizations to face contemporary challenges, ensure ethics and transparency, promote sustainability and responsibility, and ensure long-term success in a world increasingly aware of environmental and social issues.

Keywords: accounting; business; environment; management control systems; social; sustainability; bibliometric analysis (search for similar items in EconPapers)
JEL-codes: O13 Q Q0 Q2 Q3 Q5 Q56 (search for similar items in EconPapers)
Date: 2024
References: View references in EconPapers View complete reference list from CitEc
Citations: View citations in EconPapers (1)

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