Perspectives Of Management Accounting For Sustainable Business Practices

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Perspectives of Management Accounting for Sustainable Business Practices

Author : Oncioiu, Ionica
Publisher : IGI Global
ISBN 13 : 1668445972
Total Pages : 299 pages
Book Rating : 4.6/5 (684 download)

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Book Synopsis Perspectives of Management Accounting for Sustainable Business Practices by : Oncioiu, Ionica

Download or read book Perspectives of Management Accounting for Sustainable Business Practices written by Oncioiu, Ionica and published by IGI Global. This book was released on 2022-06-30 with total page 299 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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 Standards for Sustainable Business Practices

Author : Ionica Oncioiu
Publisher : Business Science Reference
ISBN 13 : 9781799801795
Total Pages : 360 pages
Book Rating : 4.8/5 (17 download)

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Book Synopsis Management Accounting Standards for Sustainable Business Practices by : Ionica Oncioiu

Download or read book Management Accounting Standards for Sustainable Business Practices written by Ionica Oncioiu and published by Business Science Reference. This book was released on 2019-07-08 with total page 360 pages. Available in PDF, EPUB and Kindle. Book excerpt: ""This book explores various theoretical and practical approaches of management accounting and its impact on different areas of activity in the 21st century"--Provided by publisher"--

Sustainability Accounting and Reporting

Author : Stefan Schaltegger
Publisher : Springer Science & Business Media
ISBN 13 : 1402049749
Total Pages : 704 pages
Book Rating : 4.4/5 (2 download)

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Book Synopsis Sustainability Accounting and Reporting by : Stefan Schaltegger

Download or read book Sustainability Accounting and Reporting written by Stefan Schaltegger and published by Springer Science & Business Media. This book was released on 2006-09-14 with total page 704 pages. Available in PDF, EPUB and Kindle. Book excerpt: This is the fourth in a series publishing the best contributions on environmental management accounting (EMA) from around the world. This volume brings together international examples of leading thinking and practice in this rapidly developing area. This is the most comprehensive volume to date covering theory, practice and case studies on sustainability accounting and reporting. It covers tools, frameworks, concepts as well as case studies and empirical analysis.

Sustainability Accounting, Management Control and Reporting

Author : Pierre Baret
Publisher : Taylor & Francis
ISBN 13 : 1000629236
Total Pages : 267 pages
Book Rating : 4.0/5 (6 download)

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Book Synopsis Sustainability Accounting, Management Control and Reporting by : Pierre Baret

Download or read book Sustainability Accounting, Management Control and Reporting written by Pierre Baret and published by Taylor & Francis. This book was released on 2022-08-08 with total page 267 pages. Available in PDF, EPUB and Kindle. Book excerpt: Sustainability Accounting, Management Control and Reporting: A European Perspective traces a picture of innovative performance measurement tools and approaches to drive organizations to implement their shared value and sustainability strategy, considering different perspectives around accounting, managerial control and reporting. In recent years, organizations managing their responsible approach with relevance and pressure from stakeholders and regulations has proven to be a major challenge. During the first two decades of the 21st century, many companies have reached a real maturity in this area and have deployed coherent responsible approaches that are integrated into their overall strategy. It is now a matter of steering these responsible approaches from an accounting and managerial standpoint, but also of reporting on them. It requires the simultaneous use of comprehensive accounting, controlling and reporting tools. This book provides an innovative perspective on sustainable management control, comprehensive accounting and integrated reporting, presenting the most recent proposals and the main critical issues. Aimed at researchers, academics, managers, business leaders and advanced students, the book will be especially valuable to those in the fields of corporate social responsibility, strategic management, and accounting.

Accounting and Control for Sustainability

Author : Lucrezia Songini
Publisher : Emerald Group Publishing
ISBN 13 : 1780527675
Total Pages : 320 pages
Book Rating : 4.7/5 (85 download)

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Book Synopsis Accounting and Control for Sustainability by : Lucrezia Songini

Download or read book Accounting and Control for Sustainability written by Lucrezia Songini and published by Emerald Group Publishing. This book was released on 2013-11-25 with total page 320 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book aims to explore new challenges and prospects for sustainability accounting by considering a large spectrum of theoretical lenses and research methods. It brings together articles that consider main areas of accounting, in order to review and advance theorizations and methodological applications to the study of all main accounting fields.

Accounting for sustainable development performance

Author : Jan Bebbington
Publisher : CIMA Publishing
ISBN 13 : 9780750685597
Total Pages : 144 pages
Book Rating : 4.6/5 (855 download)

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Book Synopsis Accounting for sustainable development performance by : Jan Bebbington

Download or read book Accounting for sustainable development performance written by Jan Bebbington and published by CIMA Publishing. This book was released on 2007-08-10 with total page 144 pages. Available in PDF, EPUB and Kindle. Book excerpt: This CIMA research project provides insights into the interrelationship between existing management accounting practices and accounting tools which seek to guide organisations towards sustainable development and create information about accounting techniques which addresses the issue of sustainable development. Few studies have sought management accountants views on accounting techniques. This research project builds on the existing literature by paying attention to interactions between sustainable development performance data, management accountants, management accounting processes and management accounting generated data. The research also draws from FCA (full accounting technique)which is an accounting technique gaining currency within policy and business circles. The project points out that the SAM (Sustainability Assessment Model) is a form of full cost accounting and the research furthers our knowledge of FCA and its usefulness as an accounting tool. The project also examines how sustainable development data is used within a case study organisation (BP) and how such data can be used within other organisations. * Shows how Sustainability Assessment Model (SAM) performance data is perceived by project management teams. * Provides a broad perception of the SAM from the oil and gas industry. * Evaluates the usefulness of the SAM in the electricity and building industry

Environmental Management Accounting and Supply Chain Management

Author : Roger L. Burritt
Publisher : Springer Science & Business Media
ISBN 13 : 9400713908
Total Pages : 378 pages
Book Rating : 4.4/5 (7 download)

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Book Synopsis Environmental Management Accounting and Supply Chain Management by : Roger L. Burritt

Download or read book Environmental Management Accounting and Supply Chain Management written by Roger L. Burritt and published by Springer Science & Business Media. This book was released on 2011-05-19 with total page 378 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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’.

Accounting for Sustainability: Asia Pacific Perspectives

Author : Ki-Hoon Lee
Publisher : Springer
ISBN 13 : 3319708996
Total Pages : 305 pages
Book Rating : 4.3/5 (197 download)

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Book Synopsis Accounting for Sustainability: Asia Pacific Perspectives by : Ki-Hoon Lee

Download or read book Accounting for Sustainability: Asia Pacific Perspectives written by Ki-Hoon Lee and published by Springer. This book was released on 2018-01-30 with total page 305 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.

Accounting for Sustainable Development

Author : Society of Management Accountants of Canada
Publisher : Mississauga, ON : CMA Canada
ISBN 13 : 9781553020424
Total Pages : 31 pages
Book Rating : 4.0/5 (24 download)

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Book Synopsis Accounting for Sustainable Development by : Society of Management Accountants of Canada

Download or read book Accounting for Sustainable Development written by Society of Management Accountants of Canada and published by Mississauga, ON : CMA Canada. This book was released on 1999 with total page 31 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Environmental Management Accounting — Purpose and Progress

Author : M.D. Bennett
Publisher : Springer Science & Business Media
ISBN 13 : 9401001979
Total Pages : 419 pages
Book Rating : 4.4/5 (1 download)

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Book Synopsis Environmental Management Accounting — Purpose and Progress by : M.D. Bennett

Download or read book Environmental Management Accounting — Purpose and Progress written by M.D. Bennett and published by Springer Science & Business Media. This book was released on 2012-12-06 with total page 419 pages. Available in PDF, EPUB and Kindle. Book excerpt: This is the second book of selected papers on environmental management accounting (EMA) which has been developed for Kluwer by the Environmental Management Accounting Network - Europe (EMAN-Eu), drawn primarily from papers presented at EMAN-Eu, to bring together several examples of leading thinking and practice internationally in this rapidly developing area. The authors include academics, practitioners from industry, and government policy-makers, and the subjects covered range from individual company experiences to the role of government in promoting EMA in industry. The papers included in the book provide several examples of how EMA can be applied in practice both in large corporations and in small and medium-sized enterprises, and of reports on the extent of the implementation of EMA and the conditions which encourage this. The book is intended for all those interested in EMA as either researchers or practitioners. It will also be of interest both to those interested in how well-established management accounting methods can be adapted and extended in order to meet new demands on companies, and also to environmental managers interested in learning how accounting techniques can be of value in achieving environmental management objectives.

Routledge Handbook of Environmental Accounting

Author : Jan Bebbington
Publisher : Routledge
ISBN 13 : 0429620950
Total Pages : 544 pages
Book Rating : 4.4/5 (296 download)

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Book Synopsis Routledge Handbook of Environmental Accounting by : Jan Bebbington

Download or read book Routledge Handbook of Environmental Accounting written by Jan Bebbington and published by Routledge. This book was released on 2021-03-30 with total page 544 pages. Available in PDF, EPUB and Kindle. Book excerpt: This handbook showcases the broad spectrum of diverse approaches to environmental accounting which have developed during the last 30 years across the globe. The volume covers a range of physical issues such as water, carbon and biodiversity, as well as specific accounting matters such as management control, finance and audit. Moreover, seven chapters present environmental accounting issues that arise in the regions of Africa, Asia, Europe, MENA, North America, the Pacific and South America. The handbook also highlights future challenges in all the topic areas addressed as well as introducing new topics, such as links between environmental accounting and the circular economy, and the issues associated with animal rights. Edited by leading scholars in the area and with key contributions from across the discipline, and covering a diverse range of perspectives and locations, the volume is divided into five key parts: • Part 1: Framing the issues • Part 2: Financial accounting and reporting • Part 3: Management accounting • Part 4: Global and local perspectives • Part 5: Thematic topics in environmental accounting This handbook will act as a significant publication in drawing together the history of the field and important reference points in its future development, and will serve as a vital resource for students and scholars of environmental accounting and environmental economics.

Accounting, Accountability and Society

Author : Mara Del Baldo
Publisher : Springer Nature
ISBN 13 : 3030411427
Total Pages : 280 pages
Book Rating : 4.0/5 (34 download)

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Book Synopsis Accounting, Accountability and Society by : Mara Del Baldo

Download or read book Accounting, Accountability and Society written by Mara Del Baldo and published by Springer Nature. This book was released on 2020-03-31 with total page 280 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book addresses the growing interest among policymakers, practitioners and academics in the evolution and the future implications of social, environmental and sustainability accounting. To do so, it examines the conceptual and practical application of accountability at multiple levels and contexts, and presents a range of case studies focusing on salient issues, perspectives and the potential of multidimensional accounting and reporting regimes. Intended for a diverse audience, the book allows readers to gain a better understanding of the topics, encourages dialogue and debate, and stimulates innovation in scholarship, policy and practice.

Environmental Management Accounting for Cleaner Production

Author : Stefan Schaltegger
Publisher : Springer Science & Business Media
ISBN 13 : 1402089139
Total Pages : 500 pages
Book Rating : 4.4/5 (2 download)

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Book Synopsis Environmental Management Accounting for Cleaner Production by : Stefan Schaltegger

Download or read book Environmental Management Accounting for Cleaner Production written by Stefan Schaltegger and published by Springer Science & Business Media. This book was released on 2008-10-10 with total page 500 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.

Exploring Corporate Practices in Management Accounting for Sustainability

Author : Martin Bennett
Publisher :
ISBN 13 : 9780857602992
Total Pages : 48 pages
Book Rating : 4.6/5 (29 download)

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Book Synopsis Exploring Corporate Practices in Management Accounting for Sustainability by : Martin Bennett

Download or read book Exploring Corporate Practices in Management Accounting for Sustainability written by Martin Bennett and published by . This book was released on 2013 with total page 48 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Responsible Management Accounting and Controlling

Author : Daniel A. Ette
Publisher : Business Expert Press
ISBN 13 : 1606498231
Total Pages : 161 pages
Book Rating : 4.6/5 (64 download)

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Book Synopsis Responsible Management Accounting and Controlling by : Daniel A. Ette

Download or read book Responsible Management Accounting and Controlling written by Daniel A. Ette and published by Business Expert Press. This book was released on 2014-12-08 with total page 161 pages. Available in PDF, EPUB and Kindle. Book excerpt: Sustainability is becoming a business megatrend. This book looks into why controlling departments are rarely involved in sustainability topics and do not contribute to corporate responsibility. The author postulates the following assertion: responsible controlling is indispensable in making an organization more responsible. Inside, you’ll learn a specific course of action for the development of a responsible controlling framework toward decision making, which is based on an ethically driven, reflective fundament in order to make a company a responsible business. Through the development of a responsible controlling framework, the author gives recommendations for how controlling should be altered in terms of both tools and mindsets. A twelve-step responsible controlling roadmap is detailed, showing how controlling can contribute to foster a corporation’s responsible behavior and how sustainability topics can be integrated in management decisions. The conclusion of Responsible Management Accounting and Controlling reiterates the main goal of this book: responsible controlling must first and foremost be understood as a mindset. Responsible controlling, therefore, is an uncommon but indispensable approach of making an organization more responsible.

Sustainability and Management

Author : Kıymet Çalıyurt
Publisher : Routledge
ISBN 13 : 1317048008
Total Pages : 351 pages
Book Rating : 4.3/5 (17 download)

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Book Synopsis Sustainability and Management by : Kıymet Çalıyurt

Download or read book Sustainability and Management written by Kıymet Çalıyurt and published by Routledge. This book was released on 2017-07-14 with total page 351 pages. Available in PDF, EPUB and Kindle. Book excerpt: In the wake of the 1987 Brundtland Report, sustainable development has become key to the management systems within businesses, and a means by which companies can increase their long-term value. Being a ‘sustainable company’ increasingly means ‘staying alive in business’ and has become a necessity for all kinds of enterprises, from the micro-sized to global corporations. In more recent years, many companies, and indeed governments, have looked at sustainability as a means to combat the multiple challenges of environmental accidents, global warming, resource depletion, energy, poverty and pollution. However, being sustainable or maintaining sustainability is not an easy task for a company’s management function. It needs continuous support and engagement from the board, the executive management, staff and other stakeholders alike. Additionally, it brings extra costs to the company in terms of hiring trained staff, organising continuous training in the company, publishing sustainability reports and subscribing to a rating system. Sustainability must be nourished by a company’s board as well as by all of its departments, such as accounting, marketing and human resources. By the same token, it is not enough for a company simply to declare itself a ‘sustainable business’ or rely on past measures and reputation; sustainability is an ongoing activity and one which has to be proved by periodically disclosing sustainability reports, according to international rating systems. In Sustainability and Management: An International Perspective, Kıymet Çalıyurt and Ülkü Yüksel bring together international authors from a variety of specialisations to discuss the development, aspects, problems, roadmap, trends and disclosure systems for sustainability in management. The result is a lively, insightful exposition of the field.

Principles of Accounting Volume 2 - Managerial Accounting

Author : Mitchell Franklin
Publisher :
ISBN 13 : 9781680922943
Total Pages : 746 pages
Book Rating : 4.9/5 (229 download)

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Book Synopsis Principles of Accounting Volume 2 - Managerial Accounting by : Mitchell Franklin

Download or read book Principles of Accounting Volume 2 - Managerial Accounting written by Mitchell Franklin and published by . This book was released on 2019-02-14 with total page 746 pages. Available in PDF, EPUB and Kindle. Book excerpt: A less-expensive grayscale paperback version is available. Search for ISBN 9781680922936. Principles of Accounting is designed to meet the scope and sequence requirements of a two-semester accounting course that covers the fundamentals of financial and managerial accounting. This book is specifically designed to appeal to both accounting and non-accounting majors, exposing students to the core concepts of accounting in familiar ways to build a strong foundation that can be applied across business fields. Each chapter opens with a relatable real-life scenario for today's college student. Thoughtfully designed examples are presented throughout each chapter, allowing students to build on emerging accounting knowledge. Concepts are further reinforced through applicable connections to more detailed business processes. Students are immersed in the "why" as well as the "how" aspects of accounting in order to reinforce concepts and promote comprehension over rote memorization.