This paper aims to synthesise insights into the relationship between Sustainability Management Systems (SMS) and Sustainability Management Control Systems (SMCS). Specifically, it presents a framework that illustrates the dynamic interplay between sustainability systems and control mechanisms. This study employs a systematic literature review approach to explore key themes and significant findings in this rapidly evolving field. Following PRISMA (Preferred Reporting Items for Systematic Reviews and Meta-Analyses) guidelines for selecting journal articles, this paper presents a comprehensive analysis of 92 published studies on sustainability management systems and sustainability management controls. Based on an in-depth qualitative analysis, this paper proposes a conceptual framework to synthesise the integration of the Management Control Package Framework and the Plan-Do-Check-Act (PDCA) cycle. This study also identifies mechanisms suggested by previous literature on SMS and SMCS integration under technical, organisational, and cognitive dimensions. Overall, this study represents one of the earliest attempts to highlight the crossovers between two related concepts within a single framework for analysis. This paper presents relevant sources of knowledge, literature on the topic, relevant authors, and other valuable information to assist interested researchers in better understanding the field. This systematic literature review can support researchers and practitioners in the field of sustainability management by setting out avenues for future research. This study highlights the potential of integrating SMS and SMCS to strengthen sustainability governance in business organisations.
This study examines how professionalisation unfolds in family firms by investigating “whether” and “how” the management accounting language game sustains dialogical interactions between family firm and professional communities by activating reciprocal situated learning processes. Grounded in Pragmatic Constructivism, the family firm and professional views of doing business are conceptualised as two distinct topoi that guide how both communities interpret business facts and define courses of action. We argue that management accounting practices function as a language game that structures communication between these communities, enabling them to engage in dialogical interactions and reciprocal situated learning. An interventionist research conducted in a family-owned pharmaceutical firm reveals that empathy and openness to learning, fostering mutual understanding between family firm and professional communities, are crucial for identifying new business possibilities. The findings suggest that management accounting practices can act as a catalyst for communication and learning during the professionalisation journey of family firms. In particular, the paper introduces the concept of the learning bridge topos, which enables the ongoing of professionalisation. By using management accounting practices as a language game, both communities engage in open dialogue that helps bridge their different values and perspectives without compromising their core identities. The study contributes to the literature on family firm professionalisation by showing that management accounting practices act as communicative mechanisms that sustain learning and collaboration in complex organisational contexts. Practical implications refer to the importance of sustained empathic engagement between different communities to enable effective collaboration and organisational growth.
Prior studies on the relationship between decentralization of decision rights and variable compensation have largely focused on higher managerial levels and typically find a complementarity association. We extend this literature by examining this relationship at the production level, where managers oversee multidimensional tasks and where performance outcomes are often hard to contract upon. This makes the standard complementarity prediction less apparent and suggests a substitutive relationship instead. Using survey data from production managers in industrial firms, we find that the incentive intensity of variable compensation and decentralization of decision rights act as substitutes: production departments with greater decision rights have a lower level of variable compensation for their managers. Consistent with the role of performance contracting conditions, this negative association weakens with higher levels of performance contractibility—i.e., in more stable operational environments and when evaluation relies on more high-quality measures. Overall, the findings highlight that the incentive–decentralization relationship may differ systematically between production settings and higher managerial levels.
This study investigates how the intensity of use of the levers of control (LoC) facilitates contextual ambidexterity (alignment and adaptability) and supply chain ambidexterity (exploitation and exploration) in Australian manufacturing supply chains. Survey data from 113 manufacturing firms are analyzed using partial least squares-structural equation modeling (PLS-SEM) and fuzzy-set qualitative comparative analysis (fsQCA). The results indicate that the intensity of use of the LoC helps to create both contextual ambidexterity and supply chain ambidexterity, which, in turn, lead to superior firm performance. The relationship between the intensity of use of the LoC and firm performance is mediated by contextual ambidexterity and supply chain ambidexterity. While contextual ambidexterity and supply chain ambidexterity are the main drivers of superior firm performance, there are different combinations of emphasis on the intensity of use of the LoC. We provide theoretical insights into and practical implications for the use of management control systems to create contextual and supply chain ambidexterity and improve firm performance.
The application of blockchain technology in accounting information systems provides significant benefits for improving data integrity, transparency, and the productivity of the accounting profession. Therefore, this study examines the factors that influence accountants’ intentions to adopt blockchain technology in financial accounting systems. The proposed determinants consist of core UTAUT constructs (performance expectancy, effort expectancy, and social influence) along with external variables including knowledge, job relevance, accounting information quality, trust, and compatibility. Using a purposive sampling technique, data were collected from 137 accountants in Indonesia and analyzed using SEM-PLS with SmartPLS 3.0. The findings indicate that accountants’ intentions to use blockchain technology are significantly influenced by performance expectancy, compatibility, trust, and accounting information quality. These results suggest that Indonesian accountants place strong emphasis on expected performance improvements and the reliability of information produced when considering the adoption of blockchain technology.
