1、字数：英文 2167 单词， 12692 字符；中文 3589 汉字 出处： Cornel Gabriel Nia,Petru tefeaa.Cost control for business sustainabilityJProcedia - Social and Behavioral Sciences.2014, 124:307-311 外文文献： Cost control for business sustainability Abstract A good reputation regarding social and environmental responsibility has
2、benefits such as attracting and retaining high- quality employees, reducing environmental incidents and improving employee safety. Health improves productivity and lowers operating costs, enhancing the employees image with customers and with socially-conscious investors with direct implication on ma
3、rket value and incomes (Atkinson, Kaplan, Matsumura, Young, 2012, pp: 33). As a result, cost accounting and cost control literature increasingly discusses and debates upon business sustainability. The value contribution of this paper comes from a critical review of cost control functions, showing th
4、e need and opportunity to step up as a business sustainability tool. Also, the paper is describing the link between cost control and business sustainability. The article stops at the conceptual level. Describing a successful tool for business sustainability, it needs an empirical research in order t
5、o identify all of its systemic aspects. Also, this paper is opening up a field of empirical research in management. Keywords:Cost control, performance, value creation, business sustainability 1.Introduction Sustainability is gaining increasing public attention and attracting greater debate. Also, du
6、ring the last decade, and especially in the last few years, company stakeholders expectations are including more and more social and environmental aspects, while the primary company target remains financial performance, which is increasingly affected by social and environmental performance. A number of studies have been carried on in this direction, measuring the impact of business sustainability over financial performances (Eccles, loannou, & Serafeim, 2012; Lee, Pati, & Roh, 20
