e-journal

Sustainability accounting and reporting: fad or trend?

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Purpose – The paper aims to discuss the current development of sustainability accounting research,
the identification of critical and managerial paths, and to assess of the future of sustainability
accounting and reporting.
Design/methodology/approach – The paper is a review of recent literature in sustainability
accounting.
Findings – Assessment of recent literature leads to the conclusion that both management decision
making, through problem solving and scorekeeping, and a critical approach, through awareness
raising, contribute to the development of sustainability accounting and reporting; however, the
development of sustainability accounting and reporting should be orientated more towards improving
management decision making.
Originality/value – The paper is a systematic review of recent research developments in
sustainability accounting.

Keywords Economic sustainability, Accounting, Management accounting, Decision making,Accounting research

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Ketersediaan

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Informasi Detail

Judul Seri

Accounting, Auditing & Accountability Journal

No. Panggil

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Penerbit

: Emerald Group., 2010

Deskripsi Fisik

Accounting, Auditing & Accountability Journal Vol. 23 No. 7, 2010 pp. 829-846

Bahasa

English

ISBN/ISSN

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Klasifikasi

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Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

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Subjek

AKUNTANSI

Info Detail Spesifik

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Pernyataan Tanggungjawab

Asmawati/Syahrial

Versi lain/terkait

Lampiran Berkas

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