By
Jan Bebbington, Professor of Accounting and Sustainable Development, University of St Andrews
Description
This CIMA research project provides insights into the interrelationship between existing management accounting practices and accounting
tools which seek to guide organisations towards sustainable development and create information about accounting techniques which addresses
the issue of sustainable development.
Few studies have sought management accountants views on accounting techniques. This research
project builds on the existing literature by paying attention to interactions between sustainable development performance data, management
accountants, management accounting processes and management accounting generated data.
The research also draws from FCA (full accounting
technique)which is an accounting technique gaining currency within policy and business circles. The project points out that the SAM
(Sustainability Assessment Model) is a form of full cost accounting and the research furthers our knowledge of FCA and its usefulness
as an accounting tool.
The project also examines how sustainable development data is used within a case study organisation (BP) and
how such data can be used within other organisations.
Audience:
Academics and Students in the field of sustainability; Specialists in the field of sustainability in the corporate and public sector;
Public and management accountants; Policy makers in the area of sustainability.
