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Perspectives of Management Accounting for Sustainable Business Practices (Hardcover)
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Perspectives of Management Accounting for Sustainable Business Practices (Hardcover)
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In the 21st century, management accounting gains new dimensions,
expanding its research area. Additionally, management of
sustainable performance is one of the phenomena faced by the
current business environment, and in particular management
corporations. The focus of management on profitability remains the
main objective of any company, but it must also take into account
the sustainability of social, economic, and environmental aspects.
Under these circumstances, managerial decisions must be adjusted
and strongly substantiated considering the information required by
internal and external stakeholders including financial reporting.
The information requirements of customers and other stakeholders
are steadily increasing, and some companies face certain problems
in implementing the concept of sustainability and environmental
reporting. Perspectives of Management Accounting for Sustainable
Business Practices proposes an interdisciplinary perspective and
explores various theoretical and practical approaches to management
accounting and its impact in the 21st century on different areas of
activity. It contrasts external financial accounting for government
regulators and the investment community with internal management
accounting for managers to leverage decision making. Covering
topics such as corporate social responsibility, disclosure issues,
and performance analysis, this premier reference source is an
essential resource for business leaders and executives,
accountants, financial controllers, business analysts, budgeting
managers, students and faculty of higher education, librarians,
researchers, and academicians.
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