Strategic Management Control Tools for the Sustainability of Seaports: A Scoping Review

Jorge Martins (), Ana Costa, Carla Campos, Ana Sousa and Inês Faria
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Jorge Martins: Higher Institute of Accounting and Administration, University of Aveiro, 3810-193 Aveiro, Portugal
Ana Costa: Higher Institute of Accounting and Administration, University of Aveiro, 3810-193 Aveiro, Portugal
Carla Campos: Higher Institute of Accounting and Administration, University of Aveiro, 3810-193 Aveiro, Portugal
Ana Sousa: Higher Institute of Accounting and Administration, University of Aveiro, 3810-193 Aveiro, Portugal
Inês Faria: Higher Institute of Accounting and Administration, University of Aveiro, 3810-193 Aveiro, Portugal

Sustainability, 2024, vol. 16, issue 21, 1-16

Abstract: This study offers an analysis of existing research on sustainability and its link to accounting and management control in the port sector. Existing studies do not provide a comprehensive discussion of management accounting and control tools in this context, despite recognizing the relevance of the topic. A scoping review was used as a methodological basis, with the aim of mapping the literature on the role of accounting and management control, as well as their relationship with the triple bottom line associated with the various levels of sustainability in this sector. The results point to a diversity of tools used in developed countries, where interest in efficiency, sustainability, and strategic alignment stands out.

Keywords: management control; seaports; sustainability; triple bottom line; scoping review (search for similar items in EconPapers)
JEL-codes: O13 Q Q0 Q2 Q3 Q5 Q56 (search for similar items in EconPapers)
Date: 2024
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