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Responsible Supply Chain and Social Sustainability: Sustainability Accounting and Management Research and Practice


Special issue call for papers from Sustainability Accounting, Management and Policy Journal

Guest Editors

Ki-Hoon Lee, Griffith Business School, Griffith University (Australia), ki-hoon.lee@griffith.edu.au
Stephan Vachon, Ivey Business School, Western University (Canada), svachon@ivey.ca

Background

The challenge associated with balancing the three perspectives of sustainability (the social, the environmental and the economic) is huge and accounting academics have played an important role developing tools, highlighting the business case for sustainable action and seeking to understand current practice. Despite the popularity and development of environmental, social and sustainability accounting in three decades (Bebbington and Larrinaga, 2014), scholars note that there are still limited, lack of academic and practical investigation in environmental and social aspects of sustainability under global supply chain context (Lee and Schaltegger, 2018).

The roles and use of sustainability accounting and management to socially responsible supply chain is currently unclear and warrants our attention. In particular, we are seeking theoretical and practical approaches to address the roles and strategies of sustainability accounting to support business organisations to integrate social sustainability and corporate social responsibility (CSR) in supply chain practices. To improve our understanding and knowledge, it is important to understand the roles and use of sustainability accounting for companies operating globally utilising their global supply chains.

For this Special Issue of Sustainability Accounting, Management and Policy Journal (SAMPJ) – in collaboration with the 10th Environmental and Sustainability Management Accounting in Asia Pacific (10th EMAN-AP), we invite manuscripts that examine CSR and social sustainability issues in supply chain context. The papers may address social and environmental issues to examine how sustainability accounting develops through them and influences their understanding and management (Bebbington and Larrinaga, 2014). Developing our knowledge and understanding of the context and craft of sustainability accounting and management research would represent another important step towards sustainable business and organisational development. 

Topics submissions are invited on:

  • Challenges and opportunities for environmental and sustainability management accounting in global supply chain
  • Social sustainability in global supply chain and sustainability accounting
  • Supply chain audit and responsible sourcing
  • Management accounting, control and sustainability strategy
  • Sustainability performance measures and supply chain
  • Economic impact of environmental and social sustainability management
  • The accounting and management aspects of contracting and sub-contracting and how these link to social sustainability in global supply chain
  • New approaches and innovations in sustainability accounting and its links to social sustainability in supply chain management

Authors are invited to contact the Guest Editors should they want to suggest a theme of inquiry or validate whether a research topic falls within the scope of the call for papers.

Important notice

  • Papers submitted to the Special Issue will undergo a typical double blind review process
  • Submissions to the journal must be made using ScholarOne Manuscripts, the online submission and peer review system. Registration and access is available through this link. Author guidelines can be found here
  • Scholar One Submissions to this special issue will open from December 2018
  • The submission deadline is February 25th 2019
  • If you wish to discuss your submission prior to these dates, please contact the Guest Editors , see above

Associated with the following conference

This special issue of SAMPJ is in collaboration with the 10th Environmental and Sustainability Management Accounting in Asia Pacific conference (10th EMAN-AP) to be held in Bangkok, Thailand on November 1 and 2, 2018. However, submissions to this special issue may be made directly without submitting to the conference.

See this link for more information: http://eman.bus.ku.ac.th/

Important dates for the Special Issue

  • ScholarOne open for submissions: December 2018
  • Submission deadline for the Special Issue: February 25, 2019

Important dates for The 10th EMAN-AP conference

  • 10th EMAN-AP submission deadline: August 10 2018
  • Dates of the 10th EMAN-AP: November 1-2 2018

References

Bebbington, J. and Larrinaga, C. (2014) Accounting and Sustainable Development: An Exploration, Accounting, Organizations and Society, 39(6), 395-413.
Gualandris, J., Klassen, R., Vachon, S. and Kalchschmidt, M. (2015) Sustainable evaluation and verification in supply chains: Aligning and leveraging accountability to stakeholders, Journal of Operations Management, 38, 1-13.
Hartmann, J. and Moeller, S. (2014) Chain liability in multitier supply chains? Responsibility attributions for unsustainable supplier behaviour, Journal of Operations Management, 32, 281-294.
Huq, F., Chowdhury, I. and Klassen, R. (2016) Social management capabilities of multinational buying firms and their emerging market suppliers: An exploratory study of the clothing industry, Journal of Operations Management, 46, 19-37.
Klassen, R. and Menor, L. (2011) Efficiency meets accountability: Performance implications of supply chain configuration, control, and capabilities, Journal of Operations Management, 29(3), 212-223.
Kim, Y. and Davis, G. (2016) Challenges for global supply chain sustainability: Evidence from conflict minerals reports, Academy of Management Journal, 59(6), 1896-1916.
Lee, K-H. (2012) Carbon accounting for supply chain management in the automobile industry, Journal of Cleaner Production, 36, 83-93.
Lee, K-H. and Schaltegger, S. (2018) Accounting for Sustainability: Asia Pacific Perspectives, Springer, New York and London.
Lee, K-H. and Vachon, S. (2016) Business Value and Sustainability: An Integrated Supply Network Perspective, Palgrave, London. Lee, K-H. and Wu, Y. (2014) Integrating sustainability performance measurement into logistics and supply networks: A multi-methodological approach, , The British Accounting Review, 46(4), 361-378.
Schaltegger, S. and Burritt, R. (2014) “Measuring and managing sustainability performance of supply chains: Review and sustainability supply chain management framework”, Supply Chain Management: An International Journal, 19(3), pp.232-241.