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Towards A Consistent System of Sustainable Management Accounting for Enhancing Decisions Making: An Experimental Study

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Last updated: 25 Dec 2024

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Abstract

Abstract Given the important role that properly designed sustainable management accounting (SMA) may play in helping firms to face their social and environmental responsibilities better, there is little evidence about how management accounting system to support sustainable decisions-making within companies. We suggested a consistent system of SMA, which could be used to study the research topic empirically. An experimental study was carried out focusing on the basic idea that whether the availability of sustainable cost information affects the willingness of managers to take sustainable considerations into account in their sustainable decisions and to align their processes with sustainability goals in the context of two alternatives of company s' accounting systems. Data collected by taking responses from a variety of managers in a sample of large companies operating in Egypt. The evidence reported here reveals that when sustainability cost information is available to managers at various stages of the supply chain, they are more willing to take sustainable decisions and align their processes with sustainability goals in the case of using the alternative of SAMS. We leverage these findings into a series of research questions to stimulate the interests of accounting academics for future accounting or interdisciplinary research in sustainability. These results have several implications for public policy in Egypt and accounting practice. Also, it allows researchers to develop a better theory of how to build decision-focused sustainability management accounting system to improve competitiveness and create long-term firm value.  

DOI

10.21608/naus.2018.90024

Keywords

sustainable management accounting system (SMAS), Sustainable decisions making, sustainability-related management accounting tools, sustainable cost information, Experimental study

Volume

7

Article Issue

1

Related Issue

13531

Issue Date

2018-04-01

Receive Date

2020-05-16

Publish Date

2018-04-01

Page Start

150

Page End

188

Print ISSN

2314-4793

Online ISSN

2314-4807

Link

https://naus.journals.ekb.eg/article_90024.html

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https://naus.journals.ekb.eg/service?article_code=90024

Order

4

Type

ابحاث اصیلة

Type Code

1,273

Publication Type

Journal

Publication Title

مجلة المحاسبة والمراجعه لاتحاد الجامعات العربيه

Publication Link

https://naus.journals.ekb.eg/

MainTitle

Towards A Consistent System of Sustainable Management Accounting for Enhancing Decisions Making: An Experimental Study

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Type

Article

Created At

22 Jan 2023