This study offers an analysis of existing research on sustainability and its link to accounting and management control in the port sector. Existing studies do not provide a comprehensive discussion of management accounting and control tools in this context, despite recognizing the relevance of the topic. A scoping review was used as a methodological basis, with the aim of mapping the literature on the role of accounting and management control, as well as their relationship with the triple bottom line associated with the various levels of sustainability in this sector. The results point to a diversity of tools used in developed countries, where interest in efficiency, sustainability, and strategic alignment stands out.

This study offers an analysis of existing research on sustainability and its link to accounting and management control in the port sector. The existing studies do not provide a comprehensive discussion of management accounting and control tools in this context, despite recognizing the relevance of the issue. The Scoping Review was used as a methodological basis, with reference to the framework of Arksey and O’Malley [1], with the aim of mapping the literature on the role of ac-counting and management control, as well as their relationship with the Triple Bottom Line associated with the various levels of sustainability in this sector. The results point to a diversity of tools used essentially in developed countries, where the interest in efficiency, sustainability and strategic alignment stands out.

The increasing operational complexity of port authorities, combined with their high capital intensity and the strategic importance of these infrastructures within global logistics chains, requires costing systems capable of accurately representing cost formation and allocation. In this context, this study proposes a hybrid conceptual framework for activity-based costing in port administrations, integrating direct cost allocation, activity-based cost assignment, and the redistribution of support area costs within a unified analytical structure. The model is grounded in contingency theory and stakeholder theory, enabling the alignment of costing system design with organisational specificities while also addressing requirements of transparency, accountability, and decision support. The proposed operationalisation follows a sequential approach that links resources, activities, and cost objects through cost drivers and activity drivers. From a theoretical perspective, the study contributes to the management accounting literature by proposing a hybrid framework adapted to the port context. From a practical perspective, the model can support pricing decisions, cost control, and resource allocation by offering a more comprehensive representation of total cost formation in port environments.