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Strategic Management Control Tools for the Sustainability of Seaports: A Scoping Review

Author

Listed:
  • Jorge Martins

    (Higher Institute of Accounting and Administration, University of Aveiro, 3810-193 Aveiro, Portugal)

  • Ana Costa

    (Higher Institute of Accounting and Administration, University of Aveiro, 3810-193 Aveiro, Portugal)

  • Carla Campos

    (Higher Institute of Accounting and Administration, University of Aveiro, 3810-193 Aveiro, Portugal)

  • Ana Sousa

    (Higher Institute of Accounting and Administration, University of Aveiro, 3810-193 Aveiro, Portugal)

  • Inês Faria

    (Higher Institute of Accounting and Administration, University of Aveiro, 3810-193 Aveiro, Portugal)

Abstract

This study offers an analysis of existing research on sustainability and its link to accounting and management control in the port sector. Existing studies do not provide a comprehensive discussion of management accounting and control tools in this context, despite recognizing the relevance of the topic. A scoping review was used as a methodological basis, with the aim of mapping the literature on the role of accounting 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 in developed countries, where interest in efficiency, sustainability, and strategic alignment stands out.

Suggested Citation

  • Jorge Martins & Ana Costa & Carla Campos & Ana Sousa & Inês Faria, 2024. "Strategic Management Control Tools for the Sustainability of Seaports: A Scoping Review," Sustainability, MDPI, vol. 16(21), pages 1-16, October.
    • Handle: RePEc:gam:jsusta:v:16:y:2024:i:21:p:9247-:d:1505885
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    References listed on IDEAS

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