MAPPING SUSTAINABILITY RESEARCH: A MANAGEMENT CONTROL SYSTEMS PERSPECTIVE
Abstract
This study aims to map the development of scientific literature on Sustainability in Management Control Systems perspective during the period 2020-2025, with a total of 396 articles originating from 214 internationally indexed Scopus journals using a bibliometric approach based on data from Scopus. MCS is a management control system designed to support the effective implementation of sustainability strategies, integrating economic, social, and environmental aspects into business practices. The bibliometric method was chosen to analyze publication trends, collaboration patterns between authors and institutions, and key research themes developing in this field. Data were collected through keyword searches related to MCS and analysed using Bibliometric software in R Studio. The results of the analysis revealed that, although MCS publication productivity has shown fluctuations with a downward trend in recent years, academic interest in this topic remains high, with a significant average citation count. Countries such as China, Australia, and Indonesia are the main contributors to this study, with the level of international collaboration continuing to increase. Keyword findings and thematic maps show the primary focus of research on the relationship between management accounting, management control systems, environmental management, and sustainable development. In addition, issues such as emission control, risk management, and corporate governance are also essential parts of academic discourse related to MCS. This study contributes to clarifying the development trend of MCS science and identifying central themes and potential future research directions. The practical implications of this study can be a reference for companies and policymakers in designing more effective and sustainable control systems. This study also encourages further research development by expanding the database and integrating qualitative approaches to understand MCS implementation in a contextual context.
References
Alemu, Melku Dagnachew, Fanuel Laekemariam, Sisay Belay, Johan Van Tol, and Achamyeleh G. Mengistu. 2025. “Modeling Soil Erosion for Sustainable Landscape Management Using RUSLE in the Landscapes of Abaya-Chamo Sub-Basin, Ethiopia.” Modeling Earth Systems and Environment 11(3):1–28. doi: 10.1007/s40808-025-02337-8.
Alfina, Kartika Nur, RM Chandim. Ratnayake, Dermawan Wibisono, Mursyid Hasan Basri, and Nur Budi Mulyono. 2025. Enhancing Resilience and Sustainable Healthcare Supply Chains: Integrating Circular Economy and Dynamic Barrier Management. Vol. 6. Springer International Publishing.
Alsmadi, Ayman A., Ahmed Shuhaiber, Loai N. Alhawamdeh, Rasha Alghazzawi, and Manaf Al-Okaily. 2022. “Twenty Years of Mobile Banking Services Development and Sustainability: A Bibliometric Analysis Overview (2000–2020).” Sustainability (Switzerland) 14(17):1–14. doi: 10.3390/su141710630.
Dewi, Sari Puspa, Amanda Wilson, Robbert Duvivier, Brian Kelly, and Conor Gilligan. 2024. “Do the Teaching, Practice and Assessment of Clinical Communication Skills Align?” BMC Medical Educ 24(1):1–10. doi: 10.1186/s12909-024-05596-8.
Fonseca Alves, Luma Gabriela, Carlos de Oliveira Galvão, Bervylly Lianne de Farias Santos, Eldson Fernandes de Oliveira, and Demóstenes Andrade de Moraes. 2022. “Modelling and Assessment of Sustainable Urban Drainage Systems in Dense Precarious Settlements Subject to Flash Floods.” LHB: Hydroscience Journal 108(1):1–11. doi: 10.1080/27678490.2021.2016024.
Gomes, Lailson César Andrade, João Luciano de Andrade Melo Júnior, Luan Danilo Ferreira de Andrade Melo, and Ana Paula do Nascimento Prata Lins. 2025. "Coating of Corn Seeds: Scientific Advances and Global Collaborations towards Agricultural Sustainability." Discover Sustainability 6(1). doi: 10.1007/s43621-025-01067-2.
González-Esquivel, Carlos E., Cecilia Briones-Guzmán, Eduardo Tovar-López, Santiago López-Ridaura, Esperanza Arnés, and Tania Carolina Camacho-Villa. 2023. “Sustainability Evaluation of Contrasting Milpa Systems in the Yucatán Peninsula, Mexico.” Environment, Development and Sustainability 27(4):9233–55. doi: 10.1007/s10668-023-04281-y.
Gopinathan, Sharmini, Segaran Veeraya, Murali Raman, and Manimekalai Jambulingam. 2025. "Role of Behavioral Intention in Implementation of Green Information Systems among Malaysians." Discover Sustainability 6(1). doi: 10.1007/s43621-025-00873-y.
Hue, Hoang Thi Thanh, Pan Ze Quan, and Kieu Quoc Lap. 2024. "Review of Biodiversity Assessment and Resource Management Orientation for Sustainable Rural Development in Lang Son Province, Vietnam." Environmental Research Communications. doi: 10.1088/2515-7620/ad7928.
Ito, Hiroshi, and Kazuhiko Kato. 2025. “Redefining Toyota's Woven City as a 'Glocal' Innovation Ecosystem for Integrated Sustainable Development.” Journal of Innovation and Entrepreneurship 14(1). doi: 10.1186/s13731-025-00488-7.
Jaradat, Zaid, Ahmad AL-Hawamleh, Marwan Altarawneh, Saqer Al-Tahat, and Muhannad Akram Nazzal. 2025. "Effects of Effective ERP System Utilization on Enterprise Economic Sustainability through Product Life Cycle Cost Control." Journal of Business and Socio-Economic Development 5(3):240–58. doi: 10.1108/JBSED-10-2024-0103.
Li, Xuyang, Xiangsuo Fan, Jinlong Fan, Qi Li, Yuan Gao, and Xueqiang Zhao. 2024. “DASR-Net: Land Cover Classification Methods for Hybrid Multiattention Multispectral High Spectral Resolution Remote Sensing Imagery.” Forests 15(10):1–22. doi: 10.3390/f15101826.
Meseguer-Sánchez, Víctor, Francisco Jesús Gálvez-Sánchez, Gabriel López-Martínez, and Valentín Molina-Moreno. 2021. "Corporate Social Responsibility and Sustainability. A Bibliometric Analysis of Their Interrelations." Sustainability (Switzerland) 13(4):1–18. doi: 10.3390/su13041636.
Muhjazi, Ghada, Marty Makinen, Samira Abdelrahman, Amel Ben Said, Alex Earle, Hoda Atta, and Yvan Hutin. 2023. “Preparations for Sustainability and Transition from Global Fund Support in the Eastern Mediterranean Region.” Eastern Mediterranean Health Journal 29(8):664–72. doi: 10.26719/emhj.23.088.
Nobanee, Haitham, Fatima Youssef Al Hamadi, Fatma Ali Abdulaziz, Lina Subhi Abukarsh, Aysha Falah Alqahtani, Shayma Khalifa Alsubaey, Sara Mohamed Alqahtani, and Hamama Abdulla Almansoori. 2021. “A Bibliometric Analysis of Sustainability and Risk Management.” Sustainability (Switzerland) 13(6):1–16. doi: 10.3390/su13063277.
Noya, Farah C., Sandra E. Carr, and Sandra C. Thompson. 2023. "Attracting, Recruiting, and Retaining Medical Workforce: A Case Study in a Remote Province of Indonesia." International Journal of Environmental Research and Public Health 20(2). doi: 10.3390/ijerph20021435.
Oyelayo, Emmanuel Adedeji, Tayo John Taiwo, Samuel Oyeponle Oyelude, and Jude Oluwapelumi Alao. 2025. “The Global Impact of Industrialization and Climate Change on Antimicrobial Resistance: Assessing the Role of Eco-AMR Zones.” Environmental Monitoring and Assessment 197(6). doi: 10.1007/s10661-025-14086-3.
Parker, Joshua. 2025. “Healthcare Exceptionalism: Should Healthcare Be Treated Differently When It Comes to Reducing Greenhouse Gas Emissions?” Medicine, Health Care and Philosophy 233–45. doi: 10.1007/s11019-025-10254-x.
Sofyana, Haris, Kusman Ibrahim, Irvan Afriandi, Erna Herawati, and Heru Santoso Wahito Nugroho. 2022. “The Need for a Preparedness Training Model on Disaster Risk Reduction Based on Culturally Sensitive Public Health Nursing (PHN).” International Journal of Environmental Research and Public Health 19(24). doi: 10.3390/ijerph192416467.
Tripathi, Varun, and Alok Bhadauria. 2025. "Leveraging the Competency of Condition Monitoring System for Achieving Excellence in Operations Management." Discover Sustainability 6(1). doi: 10.1007/s43621-025-01285-8.
Trong, Phuong Tran, Vien Tran Duc, Son Cao Truong, Thuy Doan Thanh, Duong Nong Huu, and Wolfgang Scholz. 2023. "Analysing Factors Influencing Land Use Planning for Sustainable Land Resource Management in Vietnam: A Case Study of Dan Phuong District in Hanoi City." Sustainability (Switzerland) 15(24). doi: 10.3390/su152416557.
Wong, Yong Bin, Chris Gibbins, Badrul Azhar, Su Shen Phan, Paul Scholefield, Reza Azmi, and Alex M. Lechner. 2023. “Smallholder Oil Palm Plantation Sustainability Assessment Using Multi-Criteria Analysis and Unmanned Aerial Vehicles.” Environmental Monitoring and Assessment 195(5). doi: 10.1007/s10661-023-11113-z.
Yuliawati, Ratna, Hanifa Denny, Sutopo Patriajati, and Yusniar Hanani. 2024. “Explore Indonesian Spatial Patterns: Poor House Sanitation and Critical Environmental Disease in East Kalimantan.” The Open Public Health Journal 17(1):1–8. doi: 10.2174/0118749445292093240405045529.
Zulkefli, Nur Fadzlina, and Foong Ming Moy. 2021. “Development and Validation of a Sustainable Diet Index among Malaysian Adults: Protocol.” Sains Malaysiana 50(6):1697–1705. doi: 10.17576/jsm-2021-5006-16.
