Theoretical Foundations of Sustainable Supply Chain Accounting: An Integrative Literature Review

Abstract

Sustainable Supply Chain Accounting (SSCA) has become an important yet fragmented interdisciplinary domain at the intersection of accounting, supply chain management, and sustainability science. This paper employs an integrative literature review approach to explore SSCA. Stakeholder theory, institutional theory, legitimacy theory, resource-based view (RBV), and dynamic capability theory were jointly explored. A systematic literature search, guided by PRISMA guidelines, is performed using Scopus and Web of Science search engines. The review shows that SSCA adoption is driven by external institutional forces, stakeholder expectations and legitimacy concerns. Yet, its utility and strategic value are influenced by internal organisational resources and capabilities and its ability to adapt, integrate, and continuously reconfigure these assets in response to dynamic environments. The paper sheds light on the contested view of SSCA as a compliance and strategic capability for achieving sustainable competitive advantage. Our paper proposes a research agenda that directs attention towards empirical research, the digital revolution and multilevel supply chain considerations.