Integrating ESG Information into Management Control Systems: Digital Decision Support, Strategic Control and ESG Performance Measurement
A special issue of Accounting and Auditing (ISSN 3042-6618).
Deadline for manuscript submissions: 31 December 2027 | Viewed by 79
Editors
Interests: management accounting; environmental accounting; sustainability reporting
Interests: management accounting; accounting and taxation; business accounting; company reorganization accounting
Interests: international accounting; financial accounting; financial audit
Interests: management accounting; financial accounting; controlling; sustainability reporting; ESG information; accounting professionalization
Special Issue Information
Dear Colleagues,
As sustainability becomes an integral part of organizational strategy, managers increasingly require ESG information not only for external reporting purposes but also for planning, budgeting, performance evaluation, resource allocation, and strategic control. Despite the growing availability of ESG data, relatively limited attention has been devoted to how ESG information can be transformed into meaningful ESG key performance indicators (ESG KPIs) and embedded within management control systems to support sustainability-oriented decision-making.
At the same time, artificial intelligence, data analytics and integrated information systems offer new opportunities to transform ESG information into actionable managerial insights. These technologies support the development of digital decision-support infrastructures capable of integrating financial and non-financial information to support organizational performance and sustainable value creation.
This Special Issue aims to advance research on the integration of ESG information into management control systems and digital decision-support infrastructures. Contributions are encouraged that examine the use of ESG information in performance measurement and management, planning and budgeting, resource allocation, strategic control, ESG data governance, and internal control mechanisms. Studies on the role of professional accountants and controllers in supporting sustainability-oriented decisions are also of interest.
Topics of interest include, but are not limited to, the following:
- ESG-based management control systems;
- ESG key performance indicators (ESG KPIs), performance measurement and management;
- The digital transformation of management accounting and management control systems;
- Integration of ESG information into planning, budgeting, and resource allocation processes;
- Strategic control and sustainable value creation;
- Digital decision-support infrastructures for ESG information management;
- Internal governance of ESG data and information quality;
- Integration of financial and non-financial indicators in performance evaluation;
- Innovations in management accounting for sustainable value creation;
- Internal control, assurance and auditability of ESG information;
- The role of accounting professionals and controllers in supporting sustainability-oriented decisions.
We look forward to receiving your contributions.
Prof. Dr. Leontina Pavaloaia
Prof. Dr. Iulian Eugenia Georgescu
Prof. Dr. Veronica Grosu
Dr. Mihăilă Svetlana
Guest Editors
Manuscript Submission Information
Manuscripts should be submitted online at www.mdpi.com by registering and logging in to this website. Once you are registered, click here to go to the submission form. Manuscripts can be submitted until the deadline. All submissions that pass pre-check are peer-reviewed. Accepted papers will be published continuously in the journal (as soon as accepted) and will be listed together on the special issue website. Research articles, review articles as well as short communications are invited. For planned papers, a title and short abstract (about 250 words) can be sent to the Editorial Office for assessment.
Submitted manuscripts should not have been published previously, nor be under consideration for publication elsewhere (except conference proceedings papers). All manuscripts are thoroughly refereed through a single-anonymized peer-review process. A guide for authors and other relevant information for submission of manuscripts is available on the Instructions for Authors page. Accounting and Auditing is an international peer-reviewed open access quarterly journal published by MDPI.
Please visit the Instructions for Authors page before submitting a manuscript. The Article Processing Charge (APC) for publication in this open access journal is 1000 CHF (Swiss Francs). Submitted papers should be well formatted and use good English. Authors may use MDPI's English editing service prior to publication or during author revisions.
Keywords
- ESG information
- management control systems
- ESG KPIs
- digital decision-support
- management accounting
- budgeting
- strategic control
- ESG data governance
- performance measurement
- sustainability-oriented decision-making
Benefits of Publishing in a Special Issue
- Ease of navigation: Grouping papers by topic helps scholars navigate broad scope journals more efficiently.
- Greater discoverability: Special Issues support the reach and impact of scientific research. Articles in Special Issues are more discoverable and cited more frequently.
- Expansion of research network: Special Issues facilitate connections among authors, fostering scientific collaborations.
- External promotion: Articles in Special Issues are often promoted through the journal's social media, increasing their visibility.
- Reprint: MDPI Books provides the opportunity to republish successful Special Issues in book format, both online and in print.
Further information on MDPI's Special Issue policies can be found here.
