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

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...