Sustainability and Management Accounting Research

IF 1.4 Q3 BUSINESS, FINANCE

Journal of Management Accounting Research Pub Date : 2023-10-01 DOI:10.2308/jmar-2023-054

Mandy M. Cheng, Paolo Perego, Naomi S. Soderstrom

引用次数: 0

Abstract

ABSTRACT This article provides an overview of the papers accepted in the Special Interest Forum of Journal of Management Accounting Research focused on sustainability. The discussion outlines topics and contributions from the selected papers and positions them in relation to prior research and ongoing discussions in the field. Drawing on the “three-legged stool” model that captures the relationships between performance measurement system, incentives, and organizational structure/corporate governance, we suggest potential research avenues on sustainability in management accounting and related fields.

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可持续发展与管理会计研究

本文概述了《管理会计研究杂志》特别兴趣论坛上接受的关于可持续性的论文。讨论概述了所选论文的主题和贡献，并将它们与该领域先前的研究和正在进行的讨论联系起来。利用“三脚凳”模型，我们提出了管理会计和相关领域中可持续发展的潜在研究途径，该模型捕捉了绩效衡量系统、激励和组织结构/公司治理之间的关系。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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来源期刊

Journal of Management Accounting Research BUSINESS, FINANCE-

CiteScore

2.90

自引率

5.90%

发文量

期刊介绍： The mission of the Journal of Management Accounting Research (JMAR) is to advance the theory and practice of management accounting through publication of high-quality applied and theoretical research, using any well-executed research method. JMAR serves the global community of scholars and practitioners whose work impacts or is informed by the role that accounting information plays in decision-making and performance measurement within organizations. Settings may include profit and not-for profit organizations, service, retail and manufacturing organizations and domestic, foreign, and multinational firms. JMAR furthermore seeks to advance an understanding of management accounting in its broader context, such as issues related to the interface between internal and external reporting or taxation. New theories, topical areas, and research methods, as well as original research with novel implications to improve practice and disseminate the best managerial accounting practices are encouraged.