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  1. Ethical Implications of Management Accounting and Control: A Systematic Review of the Contributions from the Journal of Business Ethics.Christoph Endenich & Rouven Trapp - 2020 - Journal of Business Ethics 163 (2):309-328.
    Management accounting and control seeks to provide information that substantiates decision-making at all firm levels and thus may also foster ethical decision-making. Against this background, this article presents a systematic literature review of research on management accounting and control and business ethics that has been published in the Journal of Business Ethics. Through this review, we intend to bring to the forefront a research topic that has been widely neglected in broader literature reviews on accounting ethics research and that has (...)
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  • Sustainability Balanced Scorecards and Their Architectures: Irrelevant or Misunderstood?Erik G. Hansen & Stefan Schaltegger - 2018 - Journal of Business Ethics 150 (4):937-952.
    In a recent systematic review of the Sustainability Balanced Scorecard literature in this journal, we developed a typology of architectures as a basis for the process of SBSC design, implementation, use, and evolution. This paper addresses a comment by Hahn and Figge designed to stimulate further research. We argue that the existing literature demonstrates that the SBSC management tool can play an important role in corporate sustainability. The SBSC architectures—as representations of goals and priorities—form an integral and iterative part of (...)
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