Sustainability and Management Accounting

Abstract: Studies on sustainable performance and management have been very sparse in the past yet with the new grown focus on corporate social responsibilities (CSR) issues in both corporate and research practice there is a rising interest in the topic. This paper reviews the literature in the intersection of management accounting and sustainability. We not only review the literature, but also offers some potential research topics. Some interesting topics in management accounting (Balanced-Scorecard/BSC, Multi-Task Incentive Contracting) are reviewed and discussed in this paper as well.

Key words: sustainability, management accounting, corporate social responsibility, balanced-scorecard, multi-task

JEL codes: G1, G3