Accounting and Control for Sustainability
A special issue of Sustainability (ISSN 2071-1050). This special issue belongs to the section "Economic and Business Aspects of Sustainability".
Deadline for manuscript submissions: closed (10 November 2021) | Viewed by 6069
Special Issue Editors
Interests: measuring performance and drivers of performance in temporary project organizations; networks and organizations that will remain
Interests: sustainability accounting (accounting for sustainable development); sustainability assurance;non-financial reporting; financial reporting; financial auditing
Special Issues, Collections and Topics in MDPI journals
Special Issue Information
Dear Colleagues,
Accounting for sustainability involves a set of applied principles, practices and standards of reporting true and fair conditions in temporal project organizations, as well as organizations that will remain. Control for sustainability typically involves measuring and following up on how activites, resources and routines are used. Accounting and control for sustainability have consequences for assurance as well as bridging planned and current activites with future activites. While traditional accounting is greatly determined by financial standards, sustainability tends to be more determined by conditional and contextual reporting and controls. However, there are still conceptual and practical challenges for achieving the appropriate level of reliability and materiality in sustainability‑related disclosure requirements, which may affect the level of assurance of that information. Thus, sustainability accounting is expected to provide a credible basis for decision making, control of the sustainability results and thus to support corporate accountability. This Special Issue aims at welcoming a broad set of research studies that shed light on accounting and control for sustainability in both temporal organizations and organizations that will remain. Contributions are not limited to reported sustainability measurements, or outcomes and performance, but also processes that drive certain outcomes (sustainability processes). We hope to receive a broad spectra of empirical contributions as well as reviews that cover important aspects in this domain. This Special Issue will support existing literature with concurrent problems and shed light on how different processes support the definition of targeted processes and outcomes. This Special Issue will encircle accountability on processes that drive certain outcomes as well as the ultimate reported and verified sustainability activities.
The Special Issue is focused on the following topics:
- Sustainability accounting towards corporate accountability
- Role of sustainability accounting in sustainability reporting and non-financial disclosures
- Determinants of sustainability accounting development
- Importance of sustainability assurance
- Relationships between sustainability accounting and traditional financial reporting
- Defining difference between sustainability process and sustainability outcomes
- Control and measuring of sustainability performance.
- Experience of feedback processes that leads to more predicted sustainability outcomes.
- Measurement of sustainability (methods, techniques, indicators, and/or metrics)
- Describing life-cycle processes and how key performance indicators in project affect future key performance indicators such as maintanence in the organization that remain
- Governance issues of sustainability accounting and control
- Role of the institutional and industry context in conceptualization, planning, accounting, and control of sustainability
- The influence of different kinds of owners and organizations (widely-held firms, MNCs, family-controlled businesses, SMEs) in accounting and accountability for sustainability.
Prof. Dr. Ossi Pesämaa
Prof. Dr. Beata Zyznarska-Dworczak
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 100 words) can be sent to the Editorial Office for announcement on this website.
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-blind peer-review process. A guide for authors and other relevant information for submission of manuscripts is available on the Instructions for Authors page. Sustainability is an international peer-reviewed open access semimonthly 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 2400 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
- sustainability accounting
- corporate accountability
- sustainability reporting and non-financial disclosures
- assurance of sustainability disclosures
- sustainability control
- sustainability feedback controls
- sustainability performance
- life-cycle perspectives on sustainable accounting
- governance with sustainability accounting and control
