Sustainability as a Fundamental Challenge for Management Accountants

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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.

Original languageEnglish
Title of host publicationThe Role of the Management Accountant : Local Variations and Global Influences
EditorsLukas Goretzki, Erik Strauss
Number of pages18
Place of PublicationLondon
PublisherRoutledge Taylor & Francis Group
Publication date01.09.2017
Pages274-291
ISBN (Print)978-1-13-894135-9
ISBN (Electronic)978-1-315-67373-8, 978-1-317-37705-4
DOIs
Publication statusPublished - 01.09.2017

DOI