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Management Accounting and Sustainability

  • Living reference work entry
  • First Online:
Encyclopedia of Sustainable Management

  • 224 Accesses

Synonyms

Business performance measurement; Cost accounting; Cost management; Environmental management accounting; Management control; Managerial accounting; Social management accounting; Sustainability accounting; Sustainability management accounting

Definition

Management accounting provides financial and nonfinancial information for managers’ planning, control, and decision-making, as well as for inventory valuation. The scope of management accounting has been recently increasing to include sustainability issues, involving various management accounting techniques, such as full-cost accounting, the sustainability assessment model, and material flow cost accounting. This increase in scope has created new opportunities and challenges for management accounting professionals, the management accountants, with regard to new potential organizational roles and challenges involving the field of sustainability. These roles can range from leading the organizational efforts to measure and report...

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Author information

Authors and Affiliations

  1. School of Economics and Management, FEP.UP – University of Porto, Porto, Portugal

    João Oliveira

Authors
  1. João Oliveira
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Corresponding author

Correspondence to João Oliveira .

Editor information

Editors and Affiliations

  1. London Metropolitan University, Guildhall Faculty of Business and Law London Metropolitan University, London, UK

    Samuel Idowu

  2. Cologne Business School, Ingolstadt, Germany

    René Schmidpeter

  3. College of Business, Loyola University New Orleans, New Orleans, LA, USA

    Nicholas Capaldi

  4. International Training Centre of the IL, International Labor Organization, Turin, Italy

    Liangrong Zu

  5. Department of Economics, Society and Politics, University of Urbino Carlo Bo, Urbino, Italy

    Mara Del Baldo

  6. Instituto Politécnico da Guarda, Guarda, Portugal

    Rute Abreu

Section Editor information

  1. Cultural Mediation - SLLC, University of Naples L'Orientale, Naples, Italy

    Fabiana Sciarelli

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Oliveira, J. (2021). Management Accounting and Sustainability. In: Idowu, S., Schmidpeter, R., Capaldi, N., Zu, L., Del Baldo, M., Abreu, R. (eds) Encyclopedia of Sustainable Management. Springer, Cham. https://doi.org/10.1007/978-3-030-02006-4_754-1

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  • DOI: https://doi.org/10.1007/978-3-030-02006-4_754-1

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  • Publisher Name: Springer, Cham

  • Print ISBN: 978-3-030-02006-4

  • Online ISBN: 978-3-030-02006-4

  • eBook Packages: Springer Reference Business and ManagementReference Module Humanities and Social SciencesReference Module Business, Economics and Social Sciences

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