文章基本信息

标题：A Review on Green Integration into Management Control System
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作者：Nor Azah Abdul Aziz ; Nor Azah Abdul Aziz ; Foong Soon Yau 等
期刊名称：Procedia - Social and Behavioral Sciences
印刷版ISSN：1877-0428
出版年度：2015
卷号：172
页码：435-441
DOI：10.1016/j.sbspro.2015.01.374
语种：English
出版社：Elsevier
摘要：AbstractEnvironmental crises have major negative impacts on social, environment and economy in many countries. With the concerns on environmental issues, people and organizations need to adopt sustainability practices. A question arises on the role of accounting in enhancing the effectiveness of environmental practices. Therefore, this paper reviews on the role of management control system (MCS) in managing environmental or green issues and the extent of green integration into MCS. The literature review indicates that MCS plays a very important role in managing green issues. There are various interpretations, dimensions and levels of extent of green integration into MCS.
关键词：sustainability;green integration;environmental crisis;management control system (MCS);cultural control.