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This study aimed to identify research trends and topics in sustainability assessment in the food sector within the scope of economics, business and management research.

The authors conducted a bibliometric analysis by applying a rigid and systematic research protocol, employing bibliometric techniques and a keyword co-occurrence network. Further, the Visualization of Similarities viewer software was used to analyse publications between 1994 and 2021.

The knowledge trends regarding “sustainability assessment” in the research area of business economics demonstrated a notable evolution of the topics analysed, ranging from indicators and policy analyses in agriculture and fishery sectors, to the topic of sustainability life cycle assessment (LCA) and management systems. In business and management research areas, the main theoretical frameworks used for sustainability assessment in the food sector included the triple-bottom line (TBL) and the LCA, and the main research topics were food chain logistics, bio-based products, retailers, consumption patterns and crop-based biodiesel options.

This study employed only the WoS database and future studies could incorporate other scientific databases. Regarding future research, more emphasis could be laid on food retailers given their prevalence as demonstrated by the study and past research.

The findings can help all participants in the food global value chain to make better decisions to guide their sustainability efforts and assessment. Moreover, this research reveals that companies need to be actively engaged with their stakeholders and pay special attention to consumer patterns and perceptions.

The bibliometric research focus on business and management research areas using the Web of Sciences categories, starting from the research area of business economics to the analysis of the food sector's sustainability assessment.

This study investigates the implementation of a sustainable circular business model from an accounting perspective. Its goal is to understand if and how decision- makers use management accounting systems, and what changes are needed if these systems are to support the transition toward a circular economy.

Dialogic accounting theory frames the case study of six companies that built a value network to develop and implement an innovative packaging solution consistent with circular economy principles. Content analysis was utilised to investigate the accounting tools used.

The findings indicate that circular solutions generate new organisational configurations based on value networks. Interestingly, managers’ decision-making process largely bypassed the accounting function; they relied on informal accounting and life cycle analysis, which stimulated a multi-stakeholder dialogue in a life cycle perspective.

The research provides theoretical and practical insights into the capability of management accounting systems to support companies seeking circular solutions.

The authors offer implications for accounting practice, chief financial officers (CFOs) and accounting educators, suggesting that a dialogic approach may support value retention of resources, materials and products, as required by the circular economy.

The research contributes to the debate about the role of accounting in sustainability, specifically the need for connecting for resource efficiency at the corporate level with the rationalisation of resource use within planetary boundaries.

The study contributes to the limited research into the role of management accounting in a company’s transition to circular business models. Dialogic accounting theory frames exploration of how accounting may evolve to help businesses become accountable to all stakeholders, including the environment.