摘要：AbstractA good reputation regarding social and environmental responsibility has 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 employee's image with customers and with socially-conscious investors with direct implication on market 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 the 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 to identify all of its systemic aspects. Also, this paper is opening up a field of empirical research in management.
