Sustainability in Supply Chains and Management Accounting

Abstract

　In recent years, the sustainability of supply chains has been threatened in many industries. Improving the sustainability of supply chains has become an urgent issue for the performance and continuity of specific companies, as well as for the sustainability of industries and society. Prior studies in the field of management accounting can provide meaningful insights in the sustainability in supply chains. This paper examines the role of management accounting in supply chain sustainability and suggests fruitful avenues for future research directions by focusing on inter-organizational controls, cost transparency, and E-liability accounting.