Assessment of Management Accounting Model for Sustainable Development

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Amirbeyki Langroudi Habib; KORDESTANI GHOLAMREZA; Reazei Farzin

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Paper Information

Journal: JOURNAL OF ACCOUNTING KNOWLEDGE AND MANAGEMENT AUDITING Year:2021 | Volume:9 | Issue:33 Page(s): 239-259

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Title

Assessment of Management Accounting Model for Sustainable Development

Author(s)

Amirbeyki Langroudi Habib | KORDESTANI GHOLAMREZA | Reazei Farzin | Issue Writer Certificate

Keywords

Sustainable developmentQ1

management accountingQ2

Sustainable development management accountingQ1

Sustainable development management accounting integrated modelQ1

Abstract

The Sustainable development approach is the integrated integration of the three dimensions of the environmental, society and economic effectiveness. distinction of the Sustainable development model with the industrial model is that in the industrial model the focus is merely on the economic dimension and, accordingly, companies seek to maintain and create financial capital for their stakeholders in developing their own strategy. Therefore, the conventional management accounting system is used to help realize the organization's economic-oriented strategy, ignoring the importance of environmental and social strategies. In this research, the sustainability development management accounting model, which is explored using the qualitative research methodology based on the grounded theory, is investigated. For this purpose, a quantitative survey method was used using questionnaire tool. The statistical population of the study during the year 2018 was selected through a purposive sampling among the members of university and profession. The analysis based on the structural equation modeling using the SmartPLS software provides the possibility to determine the rank of each category. The findings show that the sustainable management accounting model has a very high predictive power. On this basis, it can be concluded that by developing a conventional management accounting information system based on a Sustainable development approach, the economic consequences of "creating value for shareholders" are replaced by "creating sustainable values" for all stakeholders. The contributions of this research, in addition to developing the management accounting literature for Sustainable development, is to highlight the importance of dimensions of the model categories for use of stakeholders.

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APA: Copy

Amirbeyki Langroudi, Habib, KORDESTANI, GHOLAMREZA, & Reazei, Farzin. (2021). Assessment of Management Accounting Model for Sustainable Development. JOURNAL OF ACCOUNTING KNOWLEDGE AND MANAGEMENT AUDITING, 9(33 ), 239-259. SID. https://sid.ir/paper/402644/en

Vancouver: Copy

Amirbeyki Langroudi Habib, KORDESTANI GHOLAMREZA, Reazei Farzin. Assessment of Management Accounting Model for Sustainable Development. JOURNAL OF ACCOUNTING KNOWLEDGE AND MANAGEMENT AUDITING[Internet]. 2021;9(33 ):239-259. Available from: https://sid.ir/paper/402644/en

IEEE: Copy

Habib Amirbeyki Langroudi, GHOLAMREZA KORDESTANI, and Farzin Reazei, “Assessment of Management Accounting Model for Sustainable Development,” JOURNAL OF ACCOUNTING KNOWLEDGE AND MANAGEMENT AUDITING, vol. 9, no. 33 , pp. 239–259, 2021, [Online]. Available: https://sid.ir/paper/402644/en

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