How Sustainability Accounting contributes to improved Information Management and Management Control
Year: 2012
Type: conference-paper
Abstract: Despite the increasing body of literature on measuring, managing and communicating corporate sustainability this research has largely focused on individual cases. These studies have mostly – if not entirely – focused on the sustainability accounting practice framed within the individual context within which the research was conducted. Hence, extant literature has been criticised for failing to explicate the extent to which the identified aspects can be transferred to other situations. This limits their explanatory power and renders them of limited use to practitioners and management science researchers. Apart from few exceptions, an in-depth investigation of corporate practice to address this gap is virtually non-existent to date. This unveils the need to systematically depict and analyse possible situations of relevance to other companies and decision situations by analysing them beyond their specific context. Therefore, this paper (as well as the research presented therein) draws a comprehensive account of numerous aspects of sustainability accounting that contribute to improved information management and management control. By putting together the findings, the paper approaches the question: How does sustainability accounting contribute to improved information management and management control?
Author: Dimitar Zvezdov
Language: English
Subfield: Accounting
Domain: Social Sciences
Open Access status: green
OpenAlex ID: W2785918093