TY - JOUR
T1 - Guest editorial: The role of accounting and management control systems (MCS) in organisations' sustainability performance
AU - Harris, Elaine
AU - Huikku, Jari
AU - Smyth, Stewart
AU - Yekini, Kemi
N1 - Copyright © 2025 Emerald Publishing. This AAM is deposited under the CC BY-NC 4.0 licence. Any reuse is allowed in accordance with the terms outlined by the licence. To reuse the AAM for commercial purposes, permission should be sought by contacting [email protected].
PY - 2025/9/5
Y1 - 2025/9/5
N2 - Over the last twenty years, accounting and management control systems (MCSs) have developed as organisations aim to meet broader stakeholder expectations than purely economic goals (Harris et al., 2018). Sustainability objectives have been incorporated into MCSs in many organisations (Beusch et al., 2022; Frostenson and Johnstone, 2023; Johnstone et al., 2023; Lueg and Radlach, 2016), partly in response to the United Nations Sustainable Development Goals (SDGs published in 2014) by 2030.SDG 16 contains targets for effective, accountable and transparent institutions (16.6), alongside the need for responsive, inclusive, participatory and...
AB - Over the last twenty years, accounting and management control systems (MCSs) have developed as organisations aim to meet broader stakeholder expectations than purely economic goals (Harris et al., 2018). Sustainability objectives have been incorporated into MCSs in many organisations (Beusch et al., 2022; Frostenson and Johnstone, 2023; Johnstone et al., 2023; Lueg and Radlach, 2016), partly in response to the United Nations Sustainable Development Goals (SDGs published in 2014) by 2030.SDG 16 contains targets for effective, accountable and transparent institutions (16.6), alongside the need for responsive, inclusive, participatory and...
UR - http://www.scopus.com/inward/record.url?scp=105015960587&partnerID=8YFLogxK
UR - https://www.emerald.com/jaar/article-abstract/26/4/788/1277471/Guest-editorial-The-role-of-accounting-and?redirectedFrom=fulltext
U2 - 10.1108/JAAR-08-2025-489
DO - 10.1108/JAAR-08-2025-489
M3 - Editorial
AN - SCOPUS:105015960587
SN - 0967-5426
VL - 26
SP - 788
EP - 792
JO - Journal of Applied Accounting Research
JF - Journal of Applied Accounting Research
IS - 4
ER -