Assessing the Effectiveness of Management Accounting in Promoting Sustainability in Businesses

Authors

  • Oscar Kujur Research Scholar, Department of Commerce and Business Management, Ranchi University, Ranchi
  • Sudesh Kumar Sahu Professor, Department of Commerce and Business Management, Ranchi University, Ranchi

DOI:

https://doi.org/10.33516/maj.v58i6.14-16p

Keywords:

No Keywords

Abstract

This research article aims to assess the effectiveness of management accounting in promoting sustainability in businesses. Sustainability has become an important issue for businesses and management accounting has the potential to play a crucial role in promoting sustainability. This article reviews the literature on the relationship between management accounting and sustainability and explores how management accounting can be used to promote sustainable practices in businesses. The article discusses the challenges faced by businesses in implementing sustainability practices and how management accounting can help to overcome these challenges. The research methodology used in this study involves a qualitative analysis of previous studies and empirical research. The findings of this study reveal that management accounting can effectively promote sustainability in businesses by providing information on the environmental, social, and economic impacts of business practices. The article concludes by suggesting that businesses should adopt management accounting practices that integrate sustainability into decision-making processes.

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Published

2023-06-01

How to Cite

Kujur, O., & Kumar Sahu, S. (2023). Assessing the Effectiveness of Management Accounting in Promoting Sustainability in Businesses. The Management Accountant Journal, 58(6), 14–16. https://doi.org/10.33516/maj.v58i6.14-16p

Issue

Volume 58, Issue 6, June 2023

Section

Cover Story
Crossref
Scopus
Google Scholar
Europe PMC

References

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Bhimani, A., &Soonawalla, K. (2019). Management accounting in support of sustainability: A review of research. Journal of Management Accounting Research, 31(2), 63-90.

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Ehnert, I., Harry, W., Zink, K. J., &Steglich, C. (2018). Sustainable human resource management: A conceptual and exploratory analysis from a paradox perspective. Journal of World Business, 53(4), 498-513.

Gadenne, D., Sharma, B., Kerr, D., & Smith, T. (2018). The influence of consumers on corporate social responsibility strategy: An empirical investigation of Australian SMEs. Journal of Business Ethics, 150(3), 803-820.

Hess, T., Gerstlberger, W., & Matt, C. (2019). The role of management accounting in sustainability-related decision making. Journal of Cleaner Production, 208, 752-763.

Luft, J., & Shields, M. D. (2018). Mapping the intersection of management accounting and sustainability accounting. Journal of Management Accounting Research, 30(2), 1-23.

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