Sustainability as a Fundamental Challenge for Management Accountants
Publikation: Beiträge in Sammelwerken › Kapitel › begutachtet
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The Role of the Management Accountant: Local Variations and Global Influences. Hrsg. / Lukas Goretzki; Erik Strauss. London: Routledge Taylor & Francis Group, 2017. S. 274-291 (Routledge studies in accounting; Band 26).
Publikation: Beiträge in Sammelwerken › Kapitel › begutachtet
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TY - CHAP
T1 - Sustainability as a Fundamental Challenge for Management Accountants
AU - Schaltegger, Stefan
PY - 2017/9/1
Y1 - 2017/9/1
N2 - Sustainability is among the major global topics influencing market transformations and the competitive position of companies. With its high impact on the economic success of many companies, sustainability related developments also substantially influence the innovation and change of management accounting practice. Conventional management accountants, however, are the least involved actors in the management of sustainability information, and being replaced by a broad range of corporate actors who are at present shaping the design of sustainability management accounting. While sustainability management accounting is mainly established by non-management accountants the need to link it with conventional accounting and to better involve management accountants becomes ever more apparent.
AB - Sustainability is among the major global topics influencing market transformations and the competitive position of companies. With its high impact on the economic success of many companies, sustainability related developments also substantially influence the innovation and change of management accounting practice. Conventional management accountants, however, are the least involved actors in the management of sustainability information, and being replaced by a broad range of corporate actors who are at present shaping the design of sustainability management accounting. While sustainability management accounting is mainly established by non-management accountants the need to link it with conventional accounting and to better involve management accountants becomes ever more apparent.
KW - Sustainability sciences, Management & Economics
UR - http://www.scopus.com/inward/record.url?scp=85050067466&partnerID=8YFLogxK
U2 - 10.4324/9781315673738-18
DO - 10.4324/9781315673738-18
M3 - Chapter
SN - 978-1-13-894135-9
T3 - Routledge studies in accounting
SP - 274
EP - 291
BT - The Role of the Management Accountant
A2 - Goretzki, Lukas
A2 - Strauss, Erik
PB - Routledge Taylor & Francis Group
CY - London
ER -