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.

No presente trabalho apresenta-se uma análise histórica sobre a temática da Contabilidade de Gestão em Portugal, durante o século XX, altura em que surgiram as principais evoluções, em termos de normalização, na área da ciência contabilística no país. O trabalho incidiu essencialmente sobre a base legislativa que pode ser tomada como referência para a área deste ramo da Contabilidade. Os resultados deste estudo indicam que pode ser explicada à luz da cultura contabilística em Portugal, que é altamente normativa, a insuficiência observada na área da Contabilidade de Gestão, conduzindo a que as práticas identificadas neste ramo da contabilidade sejam muito limitadas.

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.