Articles published on Strategic planning
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- Research Article
- 10.52028/tce-sc.v04.i06.art.07.sc
- Apr 1, 2026
- Revista do Tribunal de Contas do Estado de Santa Catarina
- Breno Jaime Amaral Souto + 1 more
This article analyzes how public policies implemented by the State of Santa Catarina have incorporated the perspective of racial equality and identifies the main challenges and advances pointed out by the Santa Catarina State Court of Accounts (TCE/SC) in addressing institutional racism within public institutions. The theoretical framework is based on studies on structural and institutional racism, public policies for racial equality, and diversity management in the public sector. Methodologically, this is a qualitative documentary study grounded on the analysis of the Operational Audit Report DAE No. 46/2023, complemented by secondary data from IBGE, IPEA, and DIEESE, as well as a specialized literature review. The results indicate the persistent underrepresentation of the Black population in the state public administration, weaknesses in the production and use of race-disaggregated data, the absence or incipient development of structured racial equality policies in several public agencies, and the existence of institutional barriers that hinder substantive equality of opportunities. On the other hand, relevant advances were identified, especially within the TCE/SC itself, such as the implementation of affirmative action in public service examinations, racial literacy programs, and the creation of permanent bodies dedicated to promoting racial equity. It is concluded that, although promising initiatives exist, the incorporation of the racial perspective into state public policies remains fragmented and requires greater institutionalization, strategic planning, and strengthening of external control as a driver of anti-racist practices in public administration.
- New
- Research Article
- 10.1016/j.gerinurse.2026.103970
- Apr 1, 2026
- Geriatric nursing (New York, N.Y.)
- Birol Yetim + 3 more
Investigation of the relationships between polypharmacy, medication adherence, and quality of life in elderly individuals.
- New
- Research Article
- 10.1016/j.ajp.2026.104894
- Apr 1, 2026
- Asian journal of psychiatry
- Hongjuan Wang + 3 more
Perinatal depression policies in China: A three-dimensional analysis with implications for low- and middle-income countries health systems.
- Research Article
- 10.1108/ijhg-08-2025-0142
- Mar 17, 2026
- International Journal of Health Governance
- Edén Galán-Rodas + 3 more
Purpose This study examines systematically the trends, patterns and determinants of medical emigration from Peru, providing insights into the factors influencing physician mobility in a middle-income context. Design/methodology/approach We conducted a longitudinal descriptive analysis of 68,073 Peruvian physicians spanning the years 1994–2021. The dataset incorporated sociodemographic attributes and migration-related variables, with factors associated with emigration evaluated using a Cox proportional hazards regression model. Findings Medical emigration increased steadily across the study period. The hazard of emigration among physicians was associated with demographic factors, with higher hazards observed among those originally from Lima, Peru (HR = 2.43, 95% CI 2.29–2.58, p < 0.001), those graduating from a private university (HR = 1.77, 95% CI 1.66–1.88, p < 0.001), and those obtaining a degree from a foreign institution (HR = 1.59, 95% CI 1.44–1.75, p < 0.001). Increasing age was associated with a lower hazard of emigration, with each additional year reducing the hazard by 10% (HR = 0.90, 95% CI 0.89–0.90, p < 0.001). Research limitations/implications The study shows that health professional migration in Peru is driven by both internal and external factors. A limitation is the limited evidence on return migration and its psychosocial impact on returnees. Future research should explore how working conditions, burnout and mental health influence migration decisions. Incorporating the mental health component into the analysis will allow for the design of more comprehensive and sustainable repatriation policies that respond to the real needs of migrant professionals and their families. Practical implications Closing the health workforce gap requires strategic planning, specialized training and improved working conditions. Repatriation strategies should include not only material incentives but also mental health support to mitigate the effects of burnout, adaptation and post-migration stress. Comprehensive programs combining repatriation, emotional well-being and job security will promote the effective retention and reintegration of physicians. Strengthening psychosocial support will be key to consolidating a more resilient health system with motivated professionals committed to their return to Peru. Social implications Medical migration impacts equity in access, deepening regional inequalities. The repatriation of professionals should not be limited to labor aspects but must integrate psychosocial and mental health support, ensuring dignified and sustainable reintegration. Emotional support for migrants and their families contributes to social cohesion, strengthens human capital and builds trust in the health system. Promoting safe working conditions, adequate housing and psychosocial assistance favors both the retention of professionals and equity in healthcare for the most vulnerable populations. Originality/value This work documents a notable growth in medical emigration from Peru over the past five years, placing the trend in the wider context of health workforce issues. It emphasizes the roles of geographic origin and educational background as key factors, while stressing the influence of age.
- Research Article
- 10.1038/s41598-026-42170-2
- Mar 14, 2026
- Scientific reports
- Filippo Verre + 3 more
Water scarcity is a dynamic condition influenced by a variety of factors, including environmental variables but also political, economic, technological, and social variables. This research reflects the intersection of natural resources, governance, and human systems. Redefining water scarcity is a crucial factor for greater sustainable management in the face of increasing climate variability and geopolitical stress. The traditional water scarcity indices overlook the cumulative impact of climate change, socio-economic patterns, governance, and policies. To bridge this gap, we propose the Integrated Water Strategic Resilience Index (IWSRI), a novel, multidisciplinary index that quantifies water scarcity on the basis of water availability, quality, climate resilience, and socio-political considerations. By integrating hydrological, environmental, and socio-political factors, IWSRI can potentially serve policymakers, researchers, and stakeholders with an interdisciplinary tool for strategic water resource planning. This study outlines the theoretical and mathematical foundations of IWSRI, highlighting its ability to enhance decision-making in transboundary water management, disaster preparedness, and sustainable development. The application of IWSRI is particularly relevant for regions facing severe water stress and political instability, where water availability is both an environmental and security challenge. MENA countries, Israel, Turkey, Qatar, and the UAE possess high water resilience due to solid infrastructure and good governance, while Yemen, Syria, and Libya possess low resilience, driven by conflict and poor management. Egypt, Iran, and Algeria demonstrate moderate resilience due to potential in water management policy. In this respect, while emphasizing its broader applicability as a global tool for assessing water scarcity resilience, this research applies the IWSRI to the MENA region, as its climate, socio-political instability, and regional water stress make it a relevant case study to test its overall efficacy.
- Research Article
- 10.4102/sajip.v52i0.2383
- Mar 13, 2026
- SA Journal of Industrial Psychology
- Lungile Ntombela + 1 more
Orientation: Sexuality and gender diversity have gone unnoticed as an important area of scholarship, practice and policy within organisational work. This is based on heteronormative bias that goes unchallenged, reproducing a restrictive heterosexual or homosexual binary. Research purpose: This study aimed to understand the workplace experiences of queer employees in corporate workplaces in South Africa. Motivation of the study: Literature suggests that queer employees manage their sexuality with constant fear of discrimination. However, not much is known about queer employees within corporate workplaces in KwaZulu-Natal, South Africa. Research approach/design and method: The study employed a qualitative research approach. A sample of 25 participants was selected through purposive sampling. Data were collected using face-to-face in-depth interviews and were analysed using thematic analysis. Main findings: The participants experienced subtle rather than blatant forms of discrimination. This is because blatant discrimination, among other protected identity forms, is unlawful under South African anti-discriminatory legislation. Practical/managerial implications: The study proposed fostering an authentic culture of inclusivity by integrating an all-encompassing diversity management policy into the strategic plans of corporate workplaces and educating employees on subtle discrimination. Contribution/value-add: The study highlights a ‘blind spot’ in formal diversity efforts, showing that sexuality is often overlooked, creating a clear implementation gap between existing diversity management policies and the lived experiences of queer employees in corporate workplaces. This research advocates for the development of diversity programmes that are tailored to the needs of queer employees in corporate workplaces.
- Research Article
- 10.1108/ijshe-08-2025-0977
- Mar 12, 2026
- International Journal of Sustainability in Higher Education
- Letetia Addison + 2 more
Purpose This study explores how a Caribbean higher education institution (HEI) has demonstrated strategic resilience while advancing its sustainability agenda in response to economic, health and technological disruptions. The paper aims to offer regionally grounded insights on embedding resilience and sustainability principles into institutional planning and governance. Design/methodology/approach A qualitative case study design was employed, using thematic analysis of seven Annual Reports (2017–2024) from one of five campuses of a Caribbean HEI. The analysis focused on institutional responses to macroeconomic shifts, the COVID-19 pandemic and the post-pandemic transformation period. Key themes included strategic resilience, Sustainable Development Goal (SDG) 4 alignment and SDG monitoring and reporting. Findings The institution implemented phased strategic planning to navigate crises while preserving educational continuity and operational functionality. Leadership actions included rapid digital transformation, diversification of revenue streams and strategic collaborations at the national and regional levels. While sustainability-related projects were documented, opportunities remain to enhance institutional reporting, assess partnership impacts and align sustainability efforts more systematically across the university’s planning frameworks. Originality/value This paper offers an empirical contribution from a Caribbean Small Island Developing State context, where HEIs face distinct vulnerabilities and regional responsibilities. It provides practical guidance for academic leaders, planners and policymakers aiming to integrate resilience and sustainability into higher education governance and institutional transformation strategies.
- Research Article
- 10.70577/9de25b31
- Mar 11, 2026
- Visión Académica
- Jaime Arturo Zavala González + 1 more
Public management in rural parish governments faces limitations associated with weak articulation between territorial planning and operational execution, generating gaps between strategic planning instruments and the effective implementation of territorial projects. In this context, the objective of the study was to analyze the strategic articulation between territorial planning and operational execution in rural parish governments. The research was developed under a quantitative explanatory approach with an advanced correlational scope through a non-experimental cross sectional analytical design. Information was collected through documentary analysis of territorial development plans, institutional reports and public management records related to local strategic planning. Data processing was carried out using multivariate statistical techniques including multiple linear regression, structural equation modeling, confirmatory factor analysis, canonical correlation analysis and cluster analysis. The results showed that the coherence of territorial planning presents the highest explanatory weight on operational execution (β = 0.46), followed by institutional operational programming (β = 0.39) and administrative coordination (β = 0.31), with a model determination coefficient of R² = 0.62. The structural model also showed adequate goodness of fit indices (CFI = 0.94; TLI = 0.92; RMSEA = 0.048), while cluster analysis identified three differentiated institutional typologies according to the level of articulation between planning and execution. These findings indicate that the effectiveness of territorial governance depends on the integration between strategic planning, administrative capacities and institutional coordination mechanisms.
- Research Article
- 10.18848/2329-1656/cgp/a174
- Mar 11, 2026
- The International Journal of Educational Organization and Leadership
- Ahmed T M Braima + 1 more
This study examines the readiness of Saudi higher education institutions for the National Commission for Academic Accreditation and Assessment (NCAAA) accreditation through a document-based, exploratory analysis of strategic plans, self-studies, annual program reports, and compliance review reports. The analysis is guided by NCAAA accreditation standards and selected international quality assurance benchmarks to assess institutional preparedness and alignment with these standards. The evaluation covers eight criteria: strategic planning, integrity and transparency, teaching and learning, students, faculty and staff, institutional resources, research and innovation, and community and partnerships. Findings indicate progress in faculty development and infrastructure but reveal a weak alignment between educational outcomes and job market needs, with varying quality across institutions. Although institutions largely meet international accreditation standards, adaptations are required for the local context. The study recommends strengthening strategic leadership, establishing continuous improvement systems, and fostering collaborations with regulatory and institutional bodies to ensure sustainable accreditation compliance and support universities in achieving national and international quality objectives.
- Research Article
- 10.60008/thequest.v4i2.281
- Mar 11, 2026
- The QUEST: Journal of Multidisciplinary Research and Development
- Zhao Pengfei + 1 more
College entrepreneurship education played an increasingly vital role in modern society. As innovation and entrepreneurship gained greater attention, such education became an essential component of the university system. This study aimed to examine the status, opportunities, and challenges of entrepreneurship education in colleges and universities, and to explore the importance of teacher competence in strategic planning. A quantitative research design was employed, using a stratified sampling survey of college teachers in Hunan Province. The findings showed that entrepreneurship education engaged a broad and diverse group of respondents across various demographics, including age, gender, educational attainment, years of service, marital status, and professional fields. Teachers aged 31–50 formed the majority, although a considerable number of young respondents aged 18–30 also participated, indicating diverse representation. Gender distribution appeared relatively balanced, reflecting inclusivity in the field. Undergraduate and master’s degree holders constituted the largest portion of respondents, suggesting the need to strengthen participation among those with lower academic qualifications. Teachers’ competence was shaped by entrepreneurial resources, opportunity identification abilities, professional knowledge, training policies, and individual skill levels. University entrepreneurship education demonstrated positive characteristics in terms of coverage, structure, management, strategic direction, and adoption of best practices. It offered students varied practical learning opportunities and institutional support. Teachers exhibited strong skills in utilizing entrepreneurial resources, transferring knowledge, sharing experience, participating in training, and applying appropriate teaching methods. They emphasized individualized student development and the cultivation of innovation and entrepreneurial capabilities. Despite emerging opportunities—such as increased government and societal support, as well as advances in information technology—challenges persisted, including inconsistent teacher quality and limited teaching resources. The study suggested that improving teacher competence through targeted training, enhanced resource allocation, curriculum refinement, and strengthened evaluation systems would help elevate the overall quality of entrepreneurship education and support its sustained development.
- Research Article
- 10.56557/jet/2026/v11i110333
- Mar 11, 2026
- Journal of Economics and Trade
- Mohammed Yousef Bteibt
Despite Big Data Analytics' (BDA) widespread adoption in digital marketing, agencies often limit it to retrospective reporting rather than strategic planning, creating a critical theoretical and practical gap. This conceptual study aims to elucidate BDA's role across all stages of marketing plan development—from situational analysis to adaptive evaluation—proposing an integrated framework grounded in capability-performance, knowledge utilization, and organizational agility theories. Through literature synthesis and theoretical integration, we advance six propositions positioning BDA capability as the mechanism linking data resources to planning quality and performance, mediated by knowledge integration and agility, with organizational readiness as a precondition. Key findings reveal BDA's systematic enhancement of each planning phase, transforming analytics into proactive planning logic. The framework's primary contribution lies in its comprehensive seven-stage model and testable propositions, guiding empirical research in emerging markets. Limitations include its non-empirical nature and the need for future validation across diverse agency contexts.
- Research Article
- 10.18184/2079-4665.2026.17.1.79-98
- Mar 11, 2026
- MIR (Modernization. Innovation. Research)
- P A Mikhnenko + 1 more
Purpose: to systematize scientific knowledge about digital twins (DT), considering their potential as a tool for digital modernization of socio-economic systems within the innovation-driven economy, with an emphasis on identifying key trends, terminological discrepancies, and factors of interdisciplinary development. Methods: the methodological basis includes bibliometric, comparative, and content analysis of publications indexed in ScienceDirect and eLibrary (2000–2024). Classification, systematization, thematic modeling, and interpretation were applied. The analysis considered quantitative and qualitative indicators: publication dynamics, terminology, disciplinary orientation, and national research traditions. Results: a steady growth of publications was established, especially over the past 5 years. Most studies are concentrated in engineering, computer science, and medicine, reflecting the technological orientation of the discourse. Differences between international and domestic publications were found in terminology, priorities, levels of interdisciplinarity, indicating asynchronous development and limiting transfer of engineering solutions into the socio-economic sphere. A classification of application areas and a taxonomy of implementation methods of digital twins were developed, supporting terminology unification and guiding applied research. At the same time, significant untapped potential was revealed in managerial and organizational-economic practices – from logistics and maintenance to strategic planning and sectoral digital programs – making digital twins an important instrument of modernization in the innovative economy. Conclusions and Relevance: the analysis confirmed the high potential of digital twins for integration into management processes, strategic planning, and industry programs within the innovation-driven economy. The practical significance of the study lies in creating a unified knowledge base for strategic management and modernization of the innovative economy. The future research should focus on terminology institutionalization, development of interdisciplinary models, and empirical case studies of technology implementation.
- Research Article
- 10.1108/jwl-04-2025-0117
- Mar 10, 2026
- Journal of Workplace Learning
- Jorge Muniz Jr + 2 more
Purpose This paper aims to identify the impact of Industry 4.0 (I4.0) implementation on organisations and worker skills in the modular consortium automotive model. Design/methodology/approach A qualitative approach is applied based on semi-structured interviews with ten (10) managers, from seven (7) complex integrated automotive companies, responsible for the I4.0 implementation in truck assembly lines at the Brazilian Automotive Modular Consortium (BAMC). Findings Results highlighting the impact on organisations were classified under two broad areas: “Technology” and “Knowledge Management”. “Technology” related findings indicate technical and managerial demands to be developed in relation to different I4.0 technologies, influencing managers’ perspective during the technological implementation process. Findings related to “Knowledge Management”, highlight the existent organisational knowledge and its management practices as influencing the technology integration with processes and workers. In terms of worker skills, a demand for specific soft skills, pertinent to the modular consortium context (i.e. innovative creativity, communication, flexibility), is identified influencing the efficiency of technology integration and worker adaptation. Practical implications The results of this study provide recommendations for managers/practitioners implementing I4.0 in modular consortium business models, to establish better strategic plans. Originality/value I4.0 implementation and its impact on organisations and employees in different industrial contexts remain an important research gap. This paper explores this issue in conjunction with complex modular consortium business models.
- Research Article
- 10.14339/sto-msg-217-05
- Mar 10, 2026
- NATO Journal of Science and Technology
- Ardian Selmonaj + 4 more
Artificial intelligence (AI) is pivotal in shaping the future technological landscape. Multi-Agent Reinforcement Learning (MARL) has emerged as a significant AI technology for simulating complex dynamics across various domains, enabling novel potentials for advanced strategic planning and coordination among autonomous agents. However, its practical deployment in sensitive military contexts is constrained by the lack of explainability: a critical factor for reliability, safety, strategic validation, and human-machine interaction. This paper reviews the latest advancements in explainability within MARL and presents novel use cases, emphasizing its indispensability for examining agents’ decision-making processes. Existing techniques are critically assessed and associated with the domain of military strategies, focusing on simulated air combat scenarios. The concept of a novel information-theoretic explainability descriptor to analyse the cooperation capabilities of agents is then introduced. The aim of this research is to highlight the necessity of precisely understanding AI decisions and aligning these artificially generated tactics with human understanding and strategic military doctrines, thereby enhancing the transparency and reliability of AI systems. By illuminating the crucial importance of explainability in advancing MARL for operational defence, this work supports not only strategic planning but also the training of military personnel with insightful and comprehensible analyses.
- Research Article
- 10.59141/-.v8i1.484
- Mar 10, 2026
- Jurnal Sehat Indonesia (JUSINDO)
- Novita Badiningsih
The digital literacy gap among medical personnel is a challenge, and the lack of understanding and skills in using information technology may hinder the effective utilization of e-medical records. The purpose of this study is to analyze the impact of e-medical records on the efficiency of health services, as well as evaluate the legal aspects governing their use in Indonesia. This research method uses normative juridical and empirical juridical research approaches; the research subjects consist of medical personnel, hospital managers, and IT system developers. In this research, the legal material collection technique that will be used is the literature collection technique. Overall, although e-medical records present challenges related to data security and privacy that must be addressed seriously, the development of a more comprehensive and clear legal framework will be essential to support the growth of this system as well as protect the rights of patients in the digital era; further regulatory development is still needed to optimize the benefits and overcome the challenges. There is a need for strategic planning that includes a thorough needs assessment, a realistic timeline, and adequate budget allocation; ongoing training for staff; establishment of an internal technical support team and mentoring program for users; and evaluation and monitoring with regular KPI measurement.
- Research Article
- 10.1038/s41598-026-42588-8
- Mar 10, 2026
- Scientific reports
- Iman Sanjari Benistan + 2 more
The challenges presented by market fluctuations and environmental events such as lightning are addressed in this paper by integrating fuzzy logic with Markov models. The challenges presented by market fluctuations and environmental events such as lightning are addressed in this paper by integrating fuzzy logic with Markov models. This integration is critically needed because market uncertainties (e.g., prices) often follow probabilistic patterns, while lightning impacts involve imprecise, linguistic assessments. A unified Fuzzy-Markov framework is therefore essential to holistically manage these hybrid uncertainties and enhance decision-making in smart grid self-scheduling. The objective of this research is to create a dependable framework for improving the predictability and stability of smart grid systems under unforeseen circumstances. The proposed Fuzzy-Markov approach facilitates the proactive decision-making process and the effective forecasting of future market conditions by categorizing complex numerical data into fuzzy states and analyzing the transition probabilities between these states. One of the most significant contributions is the successful classification of financial metrics, including price, revenue, and sales, into qualitative fuzzy states. The Markov transition matrix's construction and analysis provide critical insights into state transitions, with the model attaining an accuracy of 56.13%. Although this accuracy is moderate, it illustrates the model's effectiveness in predicting future conditions, superseding random conjecture and establishing a strong foundation for strategic planning. The research also emphasizes significant findings through rolling statistics, which are crucial for risk management. The novelty of this work is its distinctive integration of fuzzy logic and Markov models to address both market and environmental uncertainties in smart grids.
- Research Article
- 10.1080/21650020.2026.2641587
- Mar 10, 2026
- Urban, Planning and Transport Research
- Vendela Åslund
The transition to electric buses involves a shift in public transport systems, requiring changes to the role of public transport authorities (PTAs). This study analyses how PTAs' role as planners and procurers of public transport is impacted by electrification, employing a sustainability transition perspective. Through thematic analysis of semi-structured interviews with 25 interviewees involved in eight public procurements, both qualitative and quantitative changes were identified. The findings show that the organisational model influences how electrification changes the role and responsibilities of PTAs, as new technology alters established procurement logics and the reinterpretation of procurement principles. Additionally, this transition necessitates changes in long-term strategic planning, including adjustments in ownership structures and the distribution of responsibilities. The emergence and assessment of new questions and phenomena, for example, regarding battery production and sustainability, further change the role of the PTA. The rapid pace of this technological change challenges PTAs' ability to proactively manage developments, creating a dynamic where PTAs both take on new responsibilities and react to market changes. This study highlights the emerging tensions between PTAs' procurement principles and long-term planning objectives, calling attention to the need for a balanced approach to manage their evolving assignments effectively in the face of new technology.
- Research Article
- 10.3390/info17030271
- Mar 9, 2026
- Information
- Abderaouf Bahi + 5 more
Large Language Models (LLMs) are emerging as a new class of intelligent systems capable of reasoning over heterogeneous knowledge and interacting with human operators, yet their role in renewable energy systems remains insufficiently synthesized. This review provides a dedicated, systematic examination of LLMs as knowledge-centric, human-oriented decision-support tools for renewable energy infrastructure. In contrast to existing surveys that primarily emphasize numerical optimization, forecasting, or conventional machine learning methods, this work focuses on how LLMs enable textual reasoning, regulatory interpretation, operational intelligence, and interactive support across energy system lifecycles. We present a structured overview of recent literature, categorizing LLM applications by their functional roles in analysis, control, operation, and policy support. Furthermore, we analyze the contributions of LLMs to key decision-support tasks, including information retrieval, incident analysis, operational coordination, and strategic planning in smart grids and microgrids. The review also critically examines current limitations and risks associated with deploying LLMs in energy systems, including hallucination, reliability, domain adaptation, explainability, and real-time operational constraints. Finally, we identify emerging research directions, including energy-efficient LLM deployment, sustainability-aware AI design, and the alignment of LLM-based solutions with the goals of resilient, low-carbon, and environmentally sustainable energy systems.
- Research Article
- 10.1007/s40812-026-00395-2
- Mar 9, 2026
- Journal of Industrial and Business Economics
- Marianna Succurro
Abstract This study investigates the impact of digital transformation on firm performance within the tourism sector. Firm performance is assessed in terms of turnover and employment growth, and is measured both as realized outcomes over the period 2016–2019 and as expected performance for the forthcoming years. The empirical analysis, based on data from the Flash Eurobarometer Survey of the European Commission, indicates that having a strategic digitalization plan boosts the growth of tourism SMEs more than simply adopting digital technologies, though both significantly improve firms’ performance. The findings further indicate that digitalization tools and strategic plans act as moderating variables in the relationship between external factors and firm performance. The most favourable growth outcomes are observed among firms that not only employ digital technologies but also define digital strategy for the future, highlighting a complementary relationship between the two dimensions. Finally, tourism firms with a digital adoption and/or strategy are more confident about future growth prospects. The study concludes with a discussion of the principal managerial and policy implications.
- Research Article
- 10.55284/ijebms.v13i1.1770
- Mar 9, 2026
- International Journal of Economics, Business and Management Studies
- Thekla Paraponti
This study provides an overview of the development and current state of the academic literature on sustainability accounting and its impact on corporate practices. It aims to map intellectual structures, identify thematic trends and research gaps, and propose directions for future studies. Drawing on 628 peer-reviewed articles published between 1992 and 2025, the study employs various bibliometric techniques—including citation and co-occurrence analyses—alongside manual thematic coding. This approach identifies influential constituents (authors, institutions, countries, and journals), maps collaboration networks, and highlights dominant research themes. The results show that while scientific research in sustainability accounting has grown exponentially in recent years, the field remains dominated by a limited number of countries, institutions, and journals. Furthermore, despite the significant impact of sustainability accounting research on corporate alignment with the Sustainable Development Goals (SDGs), a persistent gap remains between reporting practices and sustainability-related outcomes. Sustainability accounting has become a strategic activity under intense scrutiny from regulators and investors, indicating that managers should integrate it into governance structures, internal controls, strategic planning, and investment decisions to improve its effectiveness and move beyond "symbolic transparency". Furthermore, firms in less-connected regions should prioritize implementing international reporting frameworks, developing professional networks, and establishing cross-border collaborations to enhance global legitimacy and ensure disclosures provide decision-relevant value rather than mere compliance.