![]() ![]() management accounting, for the long-term ‘sustainable development view’ that goes further than a firm’s focus on the environment is one that Schaltegger (2018) is still grappling with. The core challenge is to bring together the environmental business view (EMA) and the ecological planetary view (sustainable development) in a connected discourse.Įxisting literature: The problem of harnessing a short-term, business-focused approach i.e. This special edition develops views on environmental and sustainable development from the perspective of research in the management accounting field. Purpose: To further develop EMA in terms of discourse on issues that are still very open and opaque, including: organizational control (EMA) and environmental output control the measurement of EMA factors and economic and environmental accounting tensions.Analyzing the effectiveness of EMA in achieving sustainable development.Teaching and learning ‘best practices’ in EMA and sustainable development.A review of the theoretical underpinnings of EMA, this can include the issues around the nexus of environmental and ecological views in business and worldview contexts.activity-based costing life cycle costing full cost accounting input–output methods Developed examples using management accounting techniques on environmental issues e.g. ![]() ![]() Measurement processes in environmental management accounting (EMA) and how this can be linked to sustainable development.Topic areas could include, but should not be constrained to, the following: Scope: Of particular interest are papers touching on the following areas: any empirical papers in organizational contexts looking at economic, environmental and ecological developments conceptual papers providing analysis of economic concepts from a more ecological perspective any papers tackling pedagogical issues in the area of environmental management accounting and sustainable development.In addition, the development of a more ecological economic view in line with business and society’s agenda for sustainable development. Focus: The connection between environmental issues and management accounting in terms of the internal and external influence and measurement is an area under development.This Special Issue has the following focus, scope and purpose: ![]()
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