Version 1
: Received: 6 August 2024 / Approved: 6 August 2024 / Online: 7 August 2024 (04:05:18 CEST)
How to cite:
Costa, A.; Campos, C.; Martins, J.; Faria, I.; Sousa, A. Strategic Management Control Tools for the Sustainability of Seaports: Scoping Review. Preprints2024, 2024080473. https://doi.org/10.20944/preprints202408.0473.v1
Costa, A.; Campos, C.; Martins, J.; Faria, I.; Sousa, A. Strategic Management Control Tools for the Sustainability of Seaports: Scoping Review. Preprints 2024, 2024080473. https://doi.org/10.20944/preprints202408.0473.v1
Costa, A.; Campos, C.; Martins, J.; Faria, I.; Sousa, A. Strategic Management Control Tools for the Sustainability of Seaports: Scoping Review. Preprints2024, 2024080473. https://doi.org/10.20944/preprints202408.0473.v1
APA Style
Costa, A., Campos, C., Martins, J., Faria, I., & Sousa, A. (2024). Strategic Management Control Tools for the Sustainability of Seaports: Scoping Review. Preprints. https://doi.org/10.20944/preprints202408.0473.v1
Chicago/Turabian Style
Costa, A., Inês Faria and Ana Sousa. 2024 "Strategic Management Control Tools for the Sustainability of Seaports: Scoping Review" Preprints. https://doi.org/10.20944/preprints202408.0473.v1
Abstract
This study offers an analysis of existing research on sustainability and its link to accounting and management control in the port sector. The existing studies do not provide a comprehensive discussion of management accounting and control tools in this context, despite recognizing the relevance of the issue. The Scoping Review was used as a methodological basis, with reference to the framework of Arksey and O’Malley [1], with the aim of mapping the literature on the role of ac-counting and management control, as well as their relationship with the Triple Bottom Line associated with the various levels of sustainability in this sector. The results point to a diversity of tools used essentially in developed countries, where the interest in efficiency, sustainability and strategic alignment stands out.
Keywords
controle de gerenciamento; portos marítimos; sustentabilidade; triplo resultado
Subject
Business, Economics and Management, Business and Management
Copyright:
This is an open access article distributed under the Creative Commons Attribution License which permits unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited.
