SeTin, SeTin and Setiawan , Santy and Christy, Yunita (2021) Studi Literatur Riset Management Control for Sustainability 2010-2019. Jurnal Akuntansi Berkelanjutan Indonesia, 4 (1). pp. 31-52. ISSN 2615-7896
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Abstract
The purpose of this paper is to review management control for sustainability research for the period 2010-2019. This study applied a descriptive approach to answer about the motivation (research objectives), the theory; the research method used; research findings and research agenda. Management control for sustainability research development was traced through article published in Schimago journal rank (SJR) namely Management Accounting Research dan Journal of Management Accounting Research. The unit of analysis is a journal containing articles management accounting issues and sustainability issues. A total of 344 articles were examined that resulted in 6 articles for analysis. Some findings are, first, research into sustainability control systems focused on environmental sustainability; discuss the role of management control systems in managing social responsibility strategies; and examine the relationship between external pressures and sustainability control systems. Second, the theories used are configuration theory, institutional theory, institutional logic, the framework of the four control levers, the environmental management control system; third, quantitative, qualitative, and content analysis methods are used in research; fourth, generally analysis at managerial level; fifth, using primary data and secondary data.
| Item Type: | Article |
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| Uncontrolled Keywords: | Sustainability; Management Control System |
| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting |
| Depositing User: | Perpustakaan Maranatha |
| Date Deposited: | 01 Feb 2023 03:02 |
| Last Modified: | 02 Feb 2023 01:40 |
| URI: | http://repository.maranatha.edu/id/eprint/31279 |
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