Social and ethical issues in management accounting and control: an editorial

Excerpt

Social and ethical issues currently receive considerable attention in academic research and professional practice in management accounting. One reason for this development is that companies face increasing pressures to address actively concerns with regard to the social and environmental impacts of their business activities. As a result, assuming responsibility for such impacts has become strategically important (e.g., Khan et al. 2016; Maas et al. 2016). At the same time, corporate scandals and instances of ethical misconduct, such as the Volkswagen Emissions Scandal, the Toshiba Accounting Scandal and the Libor Scandal, undermine public confidence in companies. In response to pressure to conduct their business in ways that meet the requirements of sustainable development, companies are gradually integrating sustainability-related issues into their measurement and control systems. …