サプライチェーンにおける管理会計システムと社会的持続可能性：計量書誌学・系統的文献レビュー
Management Control Systems and Social Sustainability in Supply Chains: A Bibliometric-Systematic Literature Review (原題)
Mauro Romano, Chiara Pia Saraò, Marika Intenza, Christian Favino
🤖 gxceed AI 要約
日本語
本研究は、2008年から2025年までの査読付き論文64件を対象に、管理会計システム（MCS）とサプライチェーンにおける社会的持続可能性（SSCS）の関係を計量書誌学と系統的レビューで分析した。4つのテーマ群（経営統合、リスク管理、定量的モデリング、人道的オペレーション）を特定し、管理メカニズムと社会パフォーマンスの収束が進む一方、報告実践の統合的枠組みや透明性向上の研究ギャップを指摘した。
English
This study systematically reviews 64 peer-reviewed articles (2008-2025) on the relationship between Management Control Systems (MCS) and Social Sustainability in Supply Chains (SSCS). It identifies four thematic clusters: managerial integration, risk management, quantitative modeling, and humanitarian operations, highlighting a convergence between control mechanisms and social performance while revealing gaps in integrative frameworks and reporting practices for transparency and accountability.
Unofficial AI-generated summary based on the public title and abstract. Not an official translation.
📝 gxceed 編集解説 — Why this matters
日本のGX文脈において
日本では、サプライチェーン全体での人権・社会課題への対応が求められており、本レビューは管理会計の視点から社会的持続可能性の統合的枠組み構築に示唆を与える。ただし、気候変動やGX関連の直接的な議論は限定的で、読者には社会側面の補完的知見として有用。
In the global GX context
Globally, this review contributes to the growing discourse on social sustainability in supply chains, complementing climate-focused frameworks like CSRD and ISSB by emphasizing the role of management control systems in enhancing transparency and accountability. It underscores the need for integrative frameworks that link social performance with reporting practices, relevant for companies aligning with evolving disclosure standards.
👥 読者別の含意
🔬研究者:Provides a structured overview of MCS and social sustainability research, identifying gaps for future studies on integrative frameworks and reporting practices.
🏢実務担当者:Offers insights into how management control systems can be leveraged to address social risks in supply chains, supporting transparency and accountability efforts.
🏛政策担当者:Highlights the importance of social sustainability in supply chains, suggesting areas where policy could encourage integrative reporting and measurement standards.
📄 Abstract（原文）
Over recent years, the relationship between Management Control Systems (MCSs) and Social Sustainability Supply Chains (SSCSs) has garnered increasing academic interest, thus reflecting the relevance of social issues in procurement and production networks worldwide. This study aims to systematize such research scope by carrying out a Bibliometric-Systematic Literature Review (B-SLR) of 64 peer-reviewed articles between 2008 and 2025. We investigated how MCSs addressed social risks in supply chains and shaped firms' responsibilities toward workers and communities. In particular, four thematic clusters were identified from the bibliometric analysis that focus on managerial integration, risk management, quantitative modeling, and humanitarian operations. Afterwards, the qualitative analysis highlighted a rising convergence between control mechanisms and social performance, yet also revealed crucial research gaps that pave the way for future research, including the need for integrative frameworks and in-depth analyses of reporting practices to enhance transparency, accountability, and social impact measurement in supply chain management.
🔗 Provenance — このレコードを発見したソース
- semanticscholar https://doi.org/10.3280/maco2026-001-s1006first seen 2026-09-02 05:17:50 · last seen 2026-09-21 04:54:20
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