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Perspectives Of Management Accounting For Sustainable Business Practices


Perspectives Of Management Accounting For Sustainable Business Practices
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Perspectives Of Management Accounting For Sustainable Business Practices


Perspectives Of Management Accounting For Sustainable Business Practices
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Author : Oncioiu, Ionica
language : en
Publisher: IGI Global
Release Date : 2022-06-30

Perspectives Of Management Accounting For Sustainable Business Practices written by Oncioiu, Ionica and has been published by IGI Global this book supported file pdf, txt, epub, kindle and other format this book has been release on 2022-06-30 with Business & Economics categories.


In the 21st century, management accounting gains new dimensions, expanding its research area. Additionally, management of sustainable performance is one of the phenomena faced by the current business environment, and in particular management corporations. The focus of management on profitability remains the main objective of any company, but it must also take into account the sustainability of social, economic, and environmental aspects. Under these circumstances, managerial decisions must be adjusted and strongly substantiated considering the information required by internal and external stakeholders including financial reporting. The information requirements of customers and other stakeholders are steadily increasing, and some companies face certain problems in implementing the concept of sustainability and environmental reporting. Perspectives of Management Accounting for Sustainable Business Practices proposes an interdisciplinary perspective and explores various theoretical and practical approaches to management accounting and its impact in the 21st century on different areas of activity. It contrasts external financial accounting for government regulators and the investment community with internal management accounting for managers to leverage decision making. Covering topics such as corporate social responsibility, disclosure issues, and performance analysis, this premier reference source is an essential resource for business leaders and executives, accountants, financial controllers, business analysts, budgeting managers, students and faculty of higher education, librarians, researchers, and academicians.



Management Accounting Change


Management Accounting Change
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Author : Danture Wickramasinghe
language : en
Publisher: Routledge
Release Date : 2012-08-21

Management Accounting Change written by Danture Wickramasinghe and has been published by Routledge this book supported file pdf, txt, epub, kindle and other format this book has been release on 2012-08-21 with Business & Economics categories.


Written by two experienced lecturers, this is the first student-centered textbook to bridge the technical and theoretical aspects of management accounting change. Packed full of pedagogical features, including mini-cases, learning outcomes, key terms, article summaries, key concept boxes, real-world cases, chapter summaries and further reading suggestions and resources, it is clear and accessibly written, covering all the major emerging topics in management accounting theory. Discussing technical developments in management accounting from conventional cost accounting to contemporary strategic management accounting and beyond, in four parts it: shows how conventional cost accounting techniques and management control models evolved in line with the development of mass production and bureaucracy explores how recent developments such as customer and strategic orientations in business, flexible manufacturing, post-bureaucracy, network and virtual organizational technologies implicate in management accounting provides a number of alternative theories through which the transition of management accounting from mechanistic to post-mechanistic approaches can be explained – elaborating both rational and interpretive/critical theories. This excellent text meets a desperate need for an advanced management accounting textbook that incorporates theory and practice and is accessible and engaging for all those studying in this challenging area.



Environmental Management Accounting And Supply Chain Management


Environmental Management Accounting And Supply Chain Management
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Author : Roger L. Burritt
language : en
Publisher: Springer Science & Business Media
Release Date : 2011-05-19

Environmental Management Accounting And Supply Chain Management written by Roger L. Burritt and has been published by Springer Science & Business Media this book supported file pdf, txt, epub, kindle and other format this book has been release on 2011-05-19 with Science categories.


This volume’s focus on the environmental accounting of supply chain processes is of particular relevance because these processes supply data about the environmental impact of relationships between business organisations, an area where the boundary separating internal and external accounting is ill-defined. Here, contributors advocate what they term ‘accounting for cooperation’ as a more environmentally positive complement to the paradigmatic practice of ‘accounting for competition’.



Sustainability Accounting And Reporting


Sustainability Accounting And Reporting
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Author : Stefan Schaltegger
language : en
Publisher: Springer Science & Business Media
Release Date : 2006-09-14

Sustainability Accounting And Reporting written by Stefan Schaltegger and has been published by Springer Science & Business Media this book supported file pdf, txt, epub, kindle and other format this book has been release on 2006-09-14 with Law categories.


This book provides an up-to-date overview of the most current developments in environmental and sustainability accounting and its links to reporting. This fourth volume in the Environmental Management Accounting Network (EMAN) series is characterized by a broad geographical and a contextual range of topics. Contributions from nearly all continents discuss new dev- opments in environmental accounting and investigate topics and links - tween corporate environmental and sustainability issues as well as between strategy, measurement and information management or between accounting and reporting. For the last five years EMAN, the environmental and sustainability - counting network, has developed from a small, dedicated group of European academics to a full-fledged international network with strong links to cor- rate accounting and reporting practitioners, international organizations and regulators. The network provides a platform for the exchange of ideas and the sharing of experiences with environmental and sustainability accounting and reporting. “EMAN Global” (www.eman-global.net) serves as an - brella organisation of the regional sections in the Asia Pacific (EMAN-AP), Europe (EMAN-EU), Americas (EMAN-AM) and Africa (EMAN-AF). Based on the success of the annual conferences of the European and Asia Pacific sections the American and African groups are planning their first workshops. The regional sections of EMAN have their own independent work agendas but are linked with each other through the steering committee of EMAN GLOBAL and by participating in other regional conferences, fora and workshops.



Research Handbook On Sustainability Reporting


Research Handbook On Sustainability Reporting
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Author : Gunnar Rimmel
language : en
Publisher: Edward Elgar Publishing
Release Date : 2024-09-06

Research Handbook On Sustainability Reporting written by Gunnar Rimmel and has been published by Edward Elgar Publishing this book supported file pdf, txt, epub, kindle and other format this book has been release on 2024-09-06 with Business & Economics categories.


This insightful Research Handbook provides an overview of the complex and multifaceted nature of sustainability reporting. Bringing together over 50 researchers from across the globe, it summarises the current state of knowledge, identifies key methodological approaches and research gaps, and encourages researchers to make further meaningful contributions to this dynamic field.



Environmental Management Accounting For Cleaner Production


Environmental Management Accounting For Cleaner Production
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Author : Stefan Schaltegger
language : en
Publisher: Springer Science & Business Media
Release Date : 2008-10-10

Environmental Management Accounting For Cleaner Production written by Stefan Schaltegger and has been published by Springer Science & Business Media this book supported file pdf, txt, epub, kindle and other format this book has been release on 2008-10-10 with Business & Economics categories.


Sustainability requires companies to develop in an economically, environmentally and socially sustainable manner. Corporate sustainable development in turn requires movement towards cleaner production. In order to recognize the potential from cleaner production – reduced costs and fewer environmental impacts through the reduced use of materials – environmental management accounting (EMA) is a necessary information management tool. Environmental Management Accounting for Cleaner Production reveals a set of tools for companies to collect, evaluate and interpret the information they need to estimate their potential to use cleaner production to realize cost savings and to make the best decisions about the available cleaner production options. EMA is therefore the key for driving environmental progress, cost savings, increased competitiveness and corporate sustainability through the means of cleaner production.



Accounting For Sustainability Asia Pacific Perspectives


Accounting For Sustainability Asia Pacific Perspectives
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Author : Ki-Hoon Lee
language : en
Publisher: Springer
Release Date : 2018-01-30

Accounting For Sustainability Asia Pacific Perspectives written by Ki-Hoon Lee and has been published by Springer this book supported file pdf, txt, epub, kindle and other format this book has been release on 2018-01-30 with Business & Economics categories.


This book advances the understanding of corporate sustainability and challenges and roles of sustainability accounting in the Asia-Pacific region. The Asia-Pacific region has shown fast economic growth for several decades which is expected to continue. In this context, Asia has become the “production engine” of the global economy. At the same time scientific reports reveal that some planetary boundaries are crossed, for example relating to biodiversity and climate change. Companies in the Asia-Pacific region are therefore increasingly challenged to reduce their environmental impacts, to document their social contribution and to contribute to sustainable development. Key approaches to identify sustainability problems and challenges, to support improvement processes and to back up sustainability contributions include accounting and reporting. In contrast to the high relevance of accounting and reporting for corporate sustainability for the Asia-Pacific region, academic research has so far been dominated by Western researchers and pre-dominantly dealt with Western and Japanese cases and approaches. It is thus time to take account of Asian perspectives on accounting and reporting for sustainability in the Asia-Pacific region.



Ecology Sustainable Development And Accounting


Ecology Sustainable Development And Accounting
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Author : Seleshi Sisaye
language : en
Publisher: Routledge
Release Date : 2015-08-11

Ecology Sustainable Development And Accounting written by Seleshi Sisaye and has been published by Routledge this book supported file pdf, txt, epub, kindle and other format this book has been release on 2015-08-11 with Business & Economics categories.


Accounting literature has viewed sustainability in terms of social, economic and environmental performances. There have been concerns that the relationship between sustainability, accounting and organizational performance cannot be explained unless we can deduce patterns of administrative behaviour that chronicle management practices. Ecology, Sustainable Development and Accounting argues that, despite the broader social and economic development dimensions of sustainability and the limitations of its extension to corporate and organizational behaviour; an ecological framework is capable of providing the overall societal and community chronologies that describe corporate sustainable operations. Drawing examples from international development and federal government organizations, this book documents the link between ecology, corporate sustainable development, and sustainability accounting and reporting. It draws together the literature from several disciplines to elaborate the contribution of the ecological approach to sustainable development in the accounting literature. This book will be of particular interest to students, academics and practitioners in the areas of environmental studies, ecological economics, sustainable development studies, and social and environmental accounting. The sociological and anthropological perspectives make this book the first of its kind to apply the population ecology of sociology to both the sustainability and accounting literature.



New Perspectives On Corporate Social Responsibility


New Perspectives On Corporate Social Responsibility
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Author : Linda O'Riordan
language : en
Publisher: Springer
Release Date : 2015-04-14

New Perspectives On Corporate Social Responsibility written by Linda O'Riordan and has been published by Springer this book supported file pdf, txt, epub, kindle and other format this book has been release on 2015-04-14 with Business & Economics categories.


Providing a timely contribution to the ongoing questions surrounding topics which are by definition subject to varying stakeholder interpretations, this book addresses “the missing link” between theoretical CSR concepts and everyday management practice. It acts as a guide to awaken managers to the advantages of adopting a CSR “mindset” when developing sustainable business strategies. The book consists of three parts: 1) A theoretical realm which establishes the key concepts and rationale for the adoption of a sustainable CSR approach, 2) A practical realm which addresses putting CSR and sustainability into business practice, 3) An educational realm which proposes how to incorporate the concepts into teaching and training.



The Synergistic Effect Of Sustainable Business Practices On Corporate Performance


The Synergistic Effect Of Sustainable Business Practices On Corporate Performance
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Author : Avichal Sharma
language : en
Publisher: Springer Nature
Release Date : 2025-05-23

The Synergistic Effect Of Sustainable Business Practices On Corporate Performance written by Avichal Sharma and has been published by Springer Nature this book supported file pdf, txt, epub, kindle and other format this book has been release on 2025-05-23 with Business & Economics categories.


This book explores the intricate relationship between sustainable business practices and economic performance. By examining how companies can achieve financial benefits through the integration of environmental and social responsibility into their core strategies, this book seeks to bridge the gap between environmental and economic concerns. It demonstrates that sustainability is not merely a moral imperative but a strategic economic driver in the modern business landscape. The book provides valuable insights into how companies can align their economic goals with environmental and social responsibilities, leading to long-term financial success. Readers will also benefit from the practical applications and case studies that demonstrate the tangible financial benefits of sustainable business practices. Additionally, the book serves as a resource for implementing sustainability strategies within organizations, making it an indispensable guide for business leaders, policymakers, and academics seeking to navigate the complexities of modern economic and environmental challenges.