Identifying System Characteristics for Development of a Sustainability Management Accounting Information System: Towards a Conceptual Design for the Manufacturing Industry
This research aims to identify effective management accounting information systems characteristics to facilitate managing and measuring environmental and social costs while adding value to sustainable manufacturing organizations. This focus is motivated by current practice of activity based costing (ABC), which to date has not recognized environmental costs as appropriate costs of products. In addition, ABc has not covered measuring costs of social impacts which are becoming significant issues for stakeholders. As a result, this study will develop a conceptual model for a Sustainability Management accounting System (SMAS) that applies the ABC approach but extended by the study. A SMAS employs environmental management accounting and social management accounting concepts and practices, to inform the development of the SMAS conceptual model using system characteristics identified to provide a holistic system for a company. Once full developed, SMAS will provide environmental and social costs information to support disclosures and internal decision making for management of these costs. This paper sets out the theoretical framework for the study that will lead to the development of the conceptual model for a SMAS.
activity based costing (ABC) enviornmetnal managemetn accouting (EMA) social management accounting (SMA) sustainability management accounting system (SMAS), environmental cost social cost
Nickie Petcharat Joseph M Mula
School of Accounting Economics & Finance Faculty of Business University of Southern Queensland, Toowoomba, Queensland, Australia, 4350
国际会议
北京
英文
56-64
2009-11-21（万方平台首次上网日期，不代表论文的发表时间）