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| ACCOUNTING FOR SUSTAINABLE DEVELOPMENT PERFORMANCE
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 To order this title, and for more information, click here
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.
Contents
Introduction to the Issues; Tools for measuring, managing and target setting for SD; The sustainability Assessment model. An outline and
evaluation; SAM in action; SD in decision making in the oil and gas industry; SD evaluation outside of oil and gas; Concluding comments
Bibliographic & ordering Information
Paperback, 144 pages, publication date: JUL-2007
ISBN-13: 978-0-7506-8559-7
ISBN-10: 0-7506-8559-X
Imprint: CIMA PUBLISHING
Price: Order form
EUR 36.95
GBP 24.99
USD 39.95
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Last update: 26 Aug 2008
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