Guest editorial: The role of accounting and management control systems (MCS) in organisations' sustainability performance

Elaine Harris; Jari Huikku; Stewart Smyth; Kemi Yekini

doi:10.1108/JAAR-08-2025-489

Guest editorial: The role of accounting and management control systems (MCS) in organisations' sustainability performance

Elaine Harris
, Jari Huikku
, Stewart Smyth
, Kemi Yekini

University of Roehampton
Aalto-universitetet
University College Cork

Research output: Contribution to journal › Editorial › peer-review

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Abstract

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...

Original language	English
Pages (from-to)	788-792
Number of pages	5
Journal	Journal of Applied Accounting Research
Volume	26
Issue number	4
Early online date	5 Sept 2025
DOIs	https://doi.org/10.1108/JAAR-08-2025-489
Publication status	E-pub ahead of print - 5 Sept 2025

Bibliographical note

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].

UN SDGs

This output contributes to the following UN Sustainable Development Goals (SDGs)

SDG 16 Peace, Justice and Strong Institutions

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10.1108/JAAR-08-2025-489

JAAR special issue editorial_The role of accounting and management control systems (MCS)_AAM
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].
Accepted author manuscript, 230 KBLicence: CC BY-NC 4.0

Cite this

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abstract = "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...",

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Guest editorial: The role of accounting and management control systems (MCS) in organisations' sustainability performance

Abstract

Bibliographical note

UN SDGs

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