scholarly journals The application of management accounting practices towards the sustainable development of family businesses: A critical review

2021 ◽  
pp. 100064
Author(s):  
Chamila H. Dasanayaka ◽  
David F. Murphy ◽  
Padmi Nagirikandalage ◽  
Chamil Abeykoon
Keyword(s):  
Sustainable Development ◽  
Critical Review ◽  
Management Accounting ◽  
Family Businesses ◽  
The Sustainable Development

Formation of Indicators in the Management Accounting System for Assessing the Sustainable Development of Companies (for Example, the Automotive Industry)

Auditor ◽  
2021 ◽  
pp. 22-29
Author(s):  
Svyetlana Grishkina ◽  
K. Chestnova
Keyword(s):  
Sustainable Development ◽  
Automotive Industry ◽  
Management Accounting ◽  
Accounting System ◽  
Financial Indicators ◽  
The Sustainable Development ◽  
Management Accounting System

The article shows the role of an effi ciently organized management accounting system in achieving sustainable development of companies in the automotive industry, substantiates the feasibility of forming fi nancial and non-financial indicators in the management accounting system for assessing sustainable development, and also updates the system of indicators corresponding to the specifi cs of the industry and modern trends in its development.

scholarly journals Analytical support of management accounting in managing sustainable development of agricultural organizations

2020 ◽  
Vol 164 ◽  
pp. 10008
Author(s):  
Alsou Zakirova ◽  
Guzaliya Klychova ◽  
Gamlet Ostaev ◽  
Zariya Zalilova ◽  
Aigul Klychova
Keyword(s):  
Sustainable Development ◽  
Environmental Sustainability ◽  
Agricultural Sector ◽  
Driving Forces ◽  
Management Accounting ◽  
Industrial Complex ◽  
The Sustainable Development ◽  
Factors Affecting ◽  
Economic Entity ◽  
Agricultural Organizations

Management accounting of an economic entity in the agricultural sector is a complex multidimensional system. Sustainable development of the subject of business in the agro-industrial complex depends on many heterogeneous factors and conditions, which are understood as the reasons (driving forces) of any process determining its character or its separate features. The order of making decisions depends on the functioning of management accounting. In the context of diversity and heterogeneity of factors, a high degree of their uncertainty, complexity of interactions, study of these factors is a serious problem. Therefore, management personnel should carry out a constant analysis of all factors affecting the enterprise and assess their interaction, which reflects the cause-and-effect relations that characterize the sustainable development of the agro-industrial complex. The aim of the article is the justification of theoretical provisions and the development of practical recommendations for the development of analytical support of management accounting in the management of sustainable development of agricultural organizations. Objectives of the research: to study theoretical aspects and methodological tools, to determine the set of factors of sustainable development of a business entity, to develop absolute and relative indicators, which should be applied in management accounting for assessment and analysis of economic, social and environmental sustainability.

scholarly journals A Critical Review of EU Key Indicators for the Transition to the Circular Economy

2021 ◽  
Vol 18 (16) ◽  
pp. 8840
Author(s):  
Roxana Lavinia Pacurariu ◽  
Sorin Daniel Vatca ◽  
Elena Simina Lakatos ◽  
Laura Bacali ◽  
Mircea Vlad
Keyword(s):  
Sustainable Development ◽  
Life Cycle ◽  
Circular Economy ◽  
Critical Review ◽  
Waste Generation ◽  
Mass Energy ◽  
The Sustainable Development ◽  
Monitoring Framework ◽  
Key Indicators

The objective of this paper is to analyze the extent to which the system of indicators that is used in the Monitoring Framework for the transition to the circular economy (CE) is efficient and relevant in their contribution to the sustainable development of European communities. The fundaments of the transition framework and the main characteristics of the circularity indicators are presented. A critical review was performed in order to fulfill the objective of analyzing the current indicators. It is concluded that the indicators in the current framework are (as a selection from a very broad range of indicators theoretically proposed and with estimated practical applicability) limited from the perspective of circularity only to waste generation and recycling processes containing recyclable materials, without including important circularity indicators related to the prolonging and extending the life cycle of products and materials. This paper proposes and defines such an indicator, based on the consideration of the fundamental scalars describing economy, mass, energy, time, and value, respectively. The indicator is described and its applicability in all the phases of the economy is estimated.

scholarly journals L’insostenibile leggerezza della sostenibilità: i limiti dell’attuale ecopolitica

2020 ◽  
Vol 3 (2) ◽  
Author(s):  
Isabella Capurso ◽  
Emiliano Tolusso ◽  
Andrea Marini ◽  
Luca Bonardi
Keyword(s):  
Sustainable Development ◽  
Critical Review ◽  
Sustainable Development Goals ◽  
Political Agenda ◽  
The Political ◽  
Market Mechanisms ◽  
The Sustainable Development ◽  
Development Goals ◽  
The Common

‘Sustainability’ is a ubiquitous term within the political agenda worldwide. The common recognition of such concept has its roots in the Seventies and is the outcome of a cultural process which integrates the ‘limits to the (capitalistic) growth’ in its paradigm. Notwithstanding, the consistency between ‘sustainability’ as a concept and its expected contents is doubtful. A trustful approach towards the technical domain, together with the incorporation of ‘sustainability’ within the market mechanisms, have largely weakened the opportunity for the concept to be disruptive on a political level, locally and globally. The relevant distance between ‘sustainability’ as a term and its actual contents is the object of the present proposal. The underlying ambiguity of the ‘Sustainable Development Goals’ will be provided as a case-study for our critical review.

INFORMATION AND ANALYTICAL MODEL OF STRATEGIC MANAGEMENT ACCOUNTING AS AN INFORMATION BASIS FOR THE ANALYSIS OF SUSTAINABLE DEVELOPMENT

2021 ◽  
Vol 2 (6) ◽  
pp. 118-124
Author(s):  
T. S. HDEYB ◽  
Keyword(s):  
Sustainable Development ◽  
Development Strategy ◽  
Analytical Model ◽  
Management Accounting ◽  
Basic Principles ◽  
The Sustainable Development ◽  
Strategic Management Accounting ◽  
Proposed Model ◽  
Development Goals ◽  
Information Basis

The article discusses development of information and analytical model, as an information basis for the analysis of sustainable development, based on the basic principles and assumptions of the concept of strate-gic management accounting. The proposed model allows to group accounting and analytical information in the context of the sustainable development goals into two blocks: a recreated module and an innovative de-velopment module, for the purpose of evaluating the implementation of the selected development strategy and preparing integrated reports.

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