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Call for papers - Studies in Managerial and Financial Analysis

Accounting and control for sustainability

Sustainability performance measurement and communication play a central role in supporting the implementation of the sustainability strategy, embedding sustainability into day-to-day operations and decision making, and developing relationships with stakeholders based on trust and legitimacy. So far, research has generated a sizeable body of insights into sustainability reporting and disclosure practices. The debate on sustainability and CSR disclosure is quite lively, but some relevant issues have not been enough dealt with until now, such as: the convergence of practices adopted by firms to communicate their sustainability performance, and the effectiveness and quality of sustainability disclosure. Yet, little is known about the relationship between external sustainability reporting and internal accounting procedures. Even less is known about the integration of sustainability into management control and its uses for strategic management. In particular, research and practice on the relationship between sustainability and managerial control systems (MCSs) and performance measurement (PMS) for internal users are yet under developed.

Our aim is to bring together articles that consider all three main areas of accounting: financial accounting, auditing and managerial accounting. We aim to critically review and advance theorizations and methodological applications to the study of all three main accounting fields in a sustainability context. We welcome imaginative interpretations of the theme of Accounting and Control for Sustainability. We also welcome critical literature reviews or ‘state-of-the-art’ articles that address the themes of this call and which contribute to the advancement of theories and methodologies pertaining to research on accounting and control for sustainability.

We welcome both theoretical and empirical papers. Possible topics include, but are not limited to, the following:

  • The theoretical and methodological frameworks for understanding and designing sustainability accounting
  • Practices of sustainability disclosure: proposed frameworks, empirical evidence in different countries/companies/industries
  • The experiences with new sustainability management control and reporting forms: the integrated reporting
  • Determinants of sustainability disclosure
  • The influence of national regulation on sustainability accounting
  • The measures and organisational instruments/tools which enable organisations to improve their accounting for sustainability
  • Quality and effectiveness of sustainability disclosure
  • The voluntary audit and assurance as a mean to improve the credibility of the disclosed sustainability information.
  • The relationship between business strategy and sustainability strategy: the role of MCSs
  • The impact of sustainability on MCSs frameworks
  • The Sustainability Balanced Scorecard
  • Sustainability PMSs and incentives
  • The relationships and interactions between strategic decision-making, sustainability accounting, management control and external reporting
  • The role of the Accounting, Finance and Control Department
  • The role of the CFO in the sustainability accounting implementation
  • The consequences for professional training and education

This is the first book of a book series, whose purpose is to explore new challenges and new prospects for sustainability accounting research, and to discuss future directions of research. We aim to bring together a large spectrum of different theoretical lenses and research methods, and explore various types of organizational settings and practices in different countries.

The book series aims to interest a quite large number of active researchers and practitioners, such as:

  • professors and researchers involved in accounting, managerial control, auditing, CSR/sustainability
  • practitioners, such as CPAs and CMAs, managers and executives, working in the Accounting, Finance and Control Department, Corporate and CSR / Sustainability Communication Department, Strategy / Strategic planning Department
  • consultants in financial accounting, managerial control systems, strategic planning, strategy, stakeholder engagement, CSR and Sustainability communication and practices.


Papers should be sent by November 19th, 2012 to Prof. Lucrezia Songini [email protected]

For questions regarding this special issue, feel free to contact any of the guest editors or email Professor Lucrezia Songini at [email protected]

Guest Editors

Lucrezia Songini

Senior Professor
Accounting, Control, Corporate and Real Estate Finance Department, Bocconi School of Management, Milan, Italy
[email protected]
+39 02 58362552


Associate Professor
Eastern Piedmont University, Business Management Department, Novara, Italy
[email protected]
+39 0321375425

Anna Pistoni
Senior Professor
Accounting, Control, Corporate and Real Estate Finance Department, Bocconi School of Management, Milan, Italy
Insubria University, Deparment of Economics, Varese, Italy
[email protected]
+39 02 58362577

Christian Herzig
Nottingham University Business School, International Centre for Corporate Social Responsibility (ICCSR)
Wollaton Road, Jubilee Campus, Nottingham, NG8 1BB, UK
[email protected]
+44 115 8466617