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Keywords: Management control systems
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Journal Articles
Sustainability Accounting, Management and Policy Journal (2026) 17 (7): 1–25.
Published: 11 February 2026
...Janet Rasaei Purpose This study aims to investigate how multinational corporations (MNCs) adapt their management control systems (MCSs) to comply with Germany’s Supply Chain Due Diligence Act (LkSG) and address human rights and environmental risks in global supply chains. Design/methodology...
Journal Articles
Sustainability Accounting, Management and Policy Journal (2024) 15 (5): 1067–1093.
Published: 03 April 2023
... Limited Licensed re-use rights only Ruth Dimes can be contacted at: r.dimes@auckland.ac.nz Corporate governance mechanisms Management control systems Non-financial reporting Qualitative research EU directive The past two decades have witnessed significant steps in the evolution...
