Integration of Corporate Sustainability Valuation through Management Accounting System, Control, and Reporting System


  • Omar K.A. Shaban
  • Baligh Ali Hasan Beshr
  • Eatessam Al-Shakrchy
  • Hayder Adil Abdul Raheem


Worldwide companies are struggling for sustainability issues and much has been written about “why” companies are facing this. Relatively less research has assessed the issue of particularly “how companies may overcome sustainability issues by integrating sustainability assessment process, management accounting system, management control system, and reporting system?” In an organization, corporate sustainability, requires consolidated system for measurement aspects and stainability issues management rather than limited applications. This paper reviews literatures that deal with corporate performance assessment (CPA), management accounting system (MAS), management control systems (MCS), and management reporting systems (MRS). Review shows that many concepts of CPA system, MAS, MCS, and MRS are utilized in several ways and dealt with in a focused way to achieve corporate sustainability. Based on review, this paper intends to propose a comprehensive framework by accounting system, control and reporting system with performance assessment to achieve corporate sustainability. The suggested framework is a new contribution to knowledge and literature by integrating separate concepts which will assist researchers and academicians for better understanding to achieve corporate sustainability.