Adams CA, Larrinaga‐González C. 2007. Engaging with organisations in pursuit of improved sustainability accounting and performance. Accounting, Auditing and Accountability Journal 20(3): 333–355.
Adams CA, Whelan G. 2009. Conceptualising future change in corporate sustainability reporting. Accounting, Auditing and Accountability Journal 22(1): 118–143.
- Akao Y. 2004. Hoshin Kanri: Policy Deployment for Successful TQM. Productivity: New York.
Paper not yet in RePEc: Add citation now
- Albelda E. 2011. The role of management accounting practices as facilitators of the environmental management: evidence from EMAS organisations. Sustainability Accounting, Management and Policy Journal 2(1): 76–100.
Paper not yet in RePEc: Add citation now
Amran A, Haniffa R. 2011. Evidence in development of sustainability reporting: a case of a developing country. Business Strategy and the Environment 20(3): 141–156.
Amran A, Lee SP, Devi SS. 2014. The influence of governance structure and strategic corporate social responsibility toward sustainability reporting quality. Business Strategy and the Environment 23(4): 217–235.
- Anthony RN, Govindarajan V. 2007. Management Control Systems, 12th edition. McGraw‐Hill–Irwin: New York.
Paper not yet in RePEc: Add citation now
Berry AJ, Coad AF, Harris EP, Otley DT, Stringer C. 2009. Emerging themes in management control: a review of recent literature. British Accounting Review 41(1): 2–20.
- Bhimani A, Langfield‐Smith K. 2007. Structure, formality and the importance of financial and non‐financial information in strategy development and implementation. Management Accounting Research 18(1): 3–31.
Paper not yet in RePEc: Add citation now
Burritt RL, Schaltegger S. 2010. Sustainability accounting and reporting: fad or trend? Accounting, Auditing and Accountability Journal 23(7): 829–846.
- Carroll AB. 1979. A three‐dimensional conceptual model of corporate performance. Academy of Management Review 4(4): 497–505.
Paper not yet in RePEc: Add citation now
Carroll AB. 1991. The pyramid of corporate social responsibility: toward the moral management of organizational stakeholders. Business Horizons 34(4): 39–48.
- Carroll AB. 1999. Corporate social responsibility: evolution of a definitional construct. Business and Society 38(3): 268–295.
Paper not yet in RePEc: Add citation now
Chenhall RH. 2003. Management control systems design within its organizational context: findings from contingency‐based research and directions for the future. Accounting, Organizations and Society 28(2/3): 127–168.
- Collier PM. 2005. Entrepreneurial control and the construction of a relevant accounting. Management Accounting Research 16(3): 321–339.
Paper not yet in RePEc: Add citation now
- Commission of the European Communities. 2001. Promoting a European Framework for Corporate Social Responsibility. Green Paper: Brussels.
Paper not yet in RePEc: Add citation now
Dahlsrud A. 2008. How corporate social responsibility is defined: an analysis of 37 definitions. Corporate Social Responsibility and Environmental Management 15(1): 1–13.
- Deegan C. 2002. Introduction: the legitimising effect of social and environmental disclosures – a theoretical foundation. Accounting, Auditing and Accountability Journal 15(3): 282–311.
Paper not yet in RePEc: Add citation now
- Demise N. 2005. Business ethics and corporate governance in Japan. Business and Society 44(2): 211–217.
Paper not yet in RePEc: Add citation now
- Eweje G, Brunton M. 2010. Ethical perceptions of business students in a New Zealand University: do gender, age and work experience matter? Business Ethics: a European Review 19(1): 95–111.
Paper not yet in RePEc: Add citation now
- Falkenberg L, Herremans I. 1995. Ethical behaviours in organizations: directed by the formal or informal systems? Journal of Business Ethics 14(2): 133–143.
Paper not yet in RePEc: Add citation now
- Ferreira A, Otley D. 2009. The design and use of performance management systems: an extended framework for analysis. Management Accounting Research 20(4): 263–282.
Paper not yet in RePEc: Add citation now
Fifka MS, Drabble M. 2012. Focus and standardization of sustainability reporting – a comparative study of the United Kingdom and Finland. Business Strategy and the Environment 21(7): 455–474.
Fifka MS. 2013. Corporate responsibility reporting and its determinants in comparative perspective – a review of the empirical literature and a meta‐analysis. Business Strategy and the Environment 22(1): 1–35.
Figge F, Hahn T, Schaltegger S, Wagner M. 2002. The sustainability balanced scorecard – linking sustainability management to business strategy. Business Strategy and the Environment 11(5): 269–284.
- Frederick WC. 1998. Creatures, corporations, communities, chaos, complexity: a naturological view of the corporate social role. Business and Society 37(4): 358–389.
Paper not yet in RePEc: Add citation now
Fukukawa K, Teramoto Y. 2009. Understanding Japanese CSR: the reflections of managers in the field of global operations. Journal of Business Ethics 85(S1): 133–146.
- Gond J, Grubnic S, Herzig C, Moon J. 2012. Configuring management control systems: theorizing the integration of strategy and sustainability. Management Accounting Research 23(3): 205–223.
Paper not yet in RePEc: Add citation now
Gray R. 2002. The social accounting project and accounting organizations and society privileging engagement, imaginings, new accountings and pragmatism over critique? Accounting, Organizations and Society 27(7): 687–708.
Gray R. 2010. Is accounting for sustainability actually accounting for sustainability… and how would we know? An exploration of narratives of organisations and the planet. Accounting, Organizations and Society 35(1): 47–62.
Hubbard G. 2009. Measuring organizational performance: beyond the triple bottom line. Business Strategy and the Environment 18(3): 177–191.
- Itami H, Kagono T. 2003. Introduction to Business Management, 3rd edition. Nikkei: Tokyo in Japanese.
Paper not yet in RePEc: Add citation now
- Jackson G, Miyajima H. 2007. Introduction: the diversity and change of corporate governance in Japan. In Corporate Governance in Japan: Institutional Change and Organizational Diversity, Aoki M, Jackson G, Miyajima H (eds.). Oxford University Press: Oxford; 1–47.
Paper not yet in RePEc: Add citation now
- Kagata K. 2006. Corporate social responsibility: its historical development and today's assignment. KGPS Review 7: 43–65 in Japanese.
Paper not yet in RePEc: Add citation now
- Kagata K. 2007. Environmental problems and corporate management: its historical development and from the viewpoint of corporate strategy. KGPS Review 8: 71–89 in Japanese.
Paper not yet in RePEc: Add citation now
- Kawakita J. 1967. Abduction. Chuokoron‐Shinsha: Tokyo in Japanese.
Paper not yet in RePEc: Add citation now
Kolk A. 2008. Sustainability, accountability and corporate governance: exploring multinationals’ reporting practices. Business Strategy and the Environment 17(1): 1–15.
- Kondo Y. 1998. Hoshin kanri – a participative way of quality management in Japan. TQM Magazine 10(6): 425–431.
Paper not yet in RePEc: Add citation now
- Mizuo J. 2013. Changes in business ethics during 'lost two decades' and prospects for the future in Japan: from a view point of business ethics, compliance, corporate governance, and global CSR. Surugadai keizai Ronsyu 23(1): 39–75.
Paper not yet in RePEc: Add citation now
- Montiel I. 2008. Corporate social responsibility and corporate sustainability: separate pasts, common futures. Organization and Environment 21(3): 245–269.
Paper not yet in RePEc: Add citation now
- Nixon WAJ, Burns J. 2005. Management control in the 21st century. Management Accounting Research 16(3): 260–268.
Paper not yet in RePEc: Add citation now
- Norris G, O'Dwyer B. 2004. Motivating socially responsive decision making: the operation of management controls in a socially responsive organisation. British Accounting Review 36(2): 173–196.
Paper not yet in RePEc: Add citation now
- Office of the Prime Minister. 2014. Consideration of Future Policy for Growth Strategy Evolution. http://www.kantei.go.jp/jp/singi/keizaisaisei/pdf/housin_honbun_140120.pdf [1 February 2015] (in Japanese).
Paper not yet in RePEc: Add citation now
- Otley D. 2003. Management control and performance management: whence and whither? British Accounting Review 35(4): 309–326.
Paper not yet in RePEc: Add citation now
Ouchi WG. 1979. A conceptual framework for the design of organizational control mechanisms. Management Science 25(9): 833–848.
Ouchi WG. 1981. Theory Z: How American Business Can Meet the Japanese Challenge. Addison‐Wesley: Reading, MA.
- Parker LD. 2005. Social and environmental accountability research: a view from the commentary box. Accounting, Auditing and Accountability Journal 18(6): 842–860.
Paper not yet in RePEc: Add citation now
Perrini F, Tencati A. 2006. Sustainability and stakeholder management: the need for new corporate performance evaluation and reporting systems. Business Strategy and the Environment 15(5): 296–308.
- Pinkston TS, Carroll AB. 1994. Corporate citizenship perspectives and foreign direct investment in the U.S. Journal of Business Ethics 13(3): 157–169.
Paper not yet in RePEc: Add citation now
Riccaboni A, Leone E. 2010. Implementing strategies through management control systems: the case of sustainability. International Journal of Productivity and Performance Management 59(2): 130–144.
- Sandelin M. 2008. Operation of management control practices as a package – a case study on control system variety in a growth firm context. Management Accounting Research 19(4): 324–343.
Paper not yet in RePEc: Add citation now
- Stanwick PA, Stanwick SD. 1998. The relationship between corporate social performance, and organizational size, financial performance, and environmental performance: an empirical examination. Journal of Business Ethics 17(2): 195–204.
Paper not yet in RePEc: Add citation now
- Suzuki K. 2012. Management control. In Door to Business Administration, 4th edition. Meiji University Business Administration (ed.). Hakuto‐Shobo: Tokyo; 163–181 (in Japanese).
Paper not yet in RePEc: Add citation now
- Wood DJ. 1991. Corporate social performance revisited. Academy of Management Review 16(4): 691–718.
Paper not yet in RePEc: Add citation now
- Yin RK. 2014. Case Study Research: Design and Methods, 5th edition. Sage: Thousand Oaks, CA.
Paper not yet in RePEc: Add citation now