Implementing sustainability: What role do knowledge management and management accounting play? Agenda for environmentally friendly businesses

Abstract

The present article investigates the literary corpus on knowledge management (KM), management accounting and control (MAC) systems, and sustainability implementation. The adopted method is a systematic literature review (SLR) analysis on articles listed on Scopus and Web of Science (WoS). The authors followed a rigorous research protocol that led to a final sample composed of 61 academic articles. This body of work: (i) profiles the selected articles underscoring journals productivity, geographical scope, methodological approach, and the most cited manuscripts; (ii) identifies and classifies the six main thematic clusters detailed as: corporate social responsibility, sustainability reporting, sustainable supply chain management, human resource management, green innovation, and universities as knowledge rich organizations; (iii) allows for the proposition of a conceptual framework; and (iv) helps establish existing research gaps. The present body of work carries both theoretical and practical implications, as well as limitations associated with its methodological approach and scope.