TY - CHAP

T1 - How Sustainability Accounting contributes to improved Information Management and Management Control

AU - Zvezdov, Dimitar

N1 - Conference code: 15

PY - 2012

Y1 - 2012

N2 - 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 betransferred 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 managementcontrol. By putting together the findings, the paper approaches the question: How does sustainability accounting contribute to improved information management and management control?

AB - 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 betransferred 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 managementcontrol. By putting together the findings, the paper approaches the question: How does sustainability accounting contribute to improved information management and management control?

KW - Sustainability sciences, Management & Economics

M3 - Published abstract in conference proceedings

SN - 978-952-93-1238-2

SP - 13

BT - 15th EMAN Conference on Environmental and Sustainability Management Accounting

PB - Helsinki Metropolia University of Applied Sciences

CY - Helsinki

T2 - 15th EMAN Conference on Environmental and Sustainability Management Accounting - EMAN 2012

Y2 - 24 September 2012 through 26 September 2012

ER -