Accounting towards Sustainability in Production and Supply Chains
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In: The British Accounting Review, Vol. 46, No. 4, 01.12.2014, p. 327-343.
Research output: Journal contributions › Journal articles › Research › peer-review
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TY - JOUR
T1 - Accounting towards Sustainability in Production and Supply Chains
AU - Burritt, Roger
AU - Schaltegger, Stefan
PY - 2014/12/1
Y1 - 2014/12/1
N2 - Growing interest in sustainability and corporate supply chains accompanies increased globalisation across developed and developing countries, a stronger focus on the logistics of procurement behind international trade, and information flows between parties about corporate economic, social and environmental performance. Accounting provides information to oil the wheels of supply chain relationships. The purpose of this paper is to consider what an accounting for sustainability of production and supply chains might look like. An overview is provided of the issues associated with a broadening of accounting needed for sustainable supply chains. The paper highlights: ongoing problems of scope and terminology, lack of a broad sustainability focus because of complexity which stunts the impact on decision makers, and the need for transdisciplinary teams to increase connectedness and performance of the supply chain. The need for further research relating to three issues is identified. First, who undertakes the accounting for supply chains; second, why should a business function account for supply chain involvement; and, third, what information is relevant to different functional managers?
AB - Growing interest in sustainability and corporate supply chains accompanies increased globalisation across developed and developing countries, a stronger focus on the logistics of procurement behind international trade, and information flows between parties about corporate economic, social and environmental performance. Accounting provides information to oil the wheels of supply chain relationships. The purpose of this paper is to consider what an accounting for sustainability of production and supply chains might look like. An overview is provided of the issues associated with a broadening of accounting needed for sustainable supply chains. The paper highlights: ongoing problems of scope and terminology, lack of a broad sustainability focus because of complexity which stunts the impact on decision makers, and the need for transdisciplinary teams to increase connectedness and performance of the supply chain. The need for further research relating to three issues is identified. First, who undertakes the accounting for supply chains; second, why should a business function account for supply chain involvement; and, third, what information is relevant to different functional managers?
KW - Sustainability sciences, Management & Economics
KW - Supply Chain
KW - Sustainability
KW - Accounting
KW - Management
KW - Production
KW - Transdisciplinarity
KW - Accounting
KW - Management
KW - production
KW - supply chain
KW - sustainability
KW - transdisciplinarity
UR - http://www.scopus.com/inward/record.url?scp=84919477829&partnerID=8YFLogxK
U2 - 10.1016/j.bar.2014.10.001
DO - 10.1016/j.bar.2014.10.001
M3 - Journal articles
VL - 46
SP - 327
EP - 343
JO - The British Accounting Review
JF - The British Accounting Review
SN - 0890-8389
IS - 4
ER -