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İşletmelerde Sürdürülebilir Yönetim Muhasebesinin Gerekliliği

Yıl 2023, Cilt: 16 Sayı: Prof. Dr. Mehmet Özbirecikli Özel Sayısı, 159 - 183, 28.10.2023
https://doi.org/10.29067/muvu.1283963

Öz

Günümüz iş dünyasında işletmelerin, çevresel ve sosyal açıdan etkinliklerini gerçekleştirme konusunda baskı altında olması, sürdürülebilir yönetim muhasebesi faaliyetlerini önemli hale getirmektedir. Bu çalışmanın amacı, sürdürülebilir yönetim muhasebesinin; içeriği, önemi ve özellikleri hakkında bilgi vererek işletmeler açısından gerekliliğini özlü bir şekilde ortaya koymaktır. Çalışmada, nitel araştırma yöntemlerinden tematik analiz tekniği kullanılmıştır. Tematik analiz, veriler içindeki kalıpları, anlamları ve ilişkileri belirlemeye ve keşfetmeye olanak tanımaktadır. Çalışma verilerinin analizinde birbirini takip eden altı analiz aşaması kullanılmıştır. Sürdürülebilir yönetim muhasebesi araçları ve uygulamaları, sürdürülebilir yönetim muhasebesinin değerlendirilmesi ve sürdürülebilir yönetim muhasebesinin uygulama zorlukları ve gelecekteki gelişimi olmak üzere üç ana tema belirlenmiş ve bu temalara yönelik bulgular açıklanmıştır. Sonuç olarak, sürdürülebilir yönetim muhasebesinin; işletmelerin çevresel ve sosyal performanslarını iyileştirerek, maliyetlerini düşürerek ve paydaşlar nezdindeki itibarlarını artırarak uzun vadeli sürdürülebilirlik ve kârlılık elde etmelerine yardımcı olacağı düşünülmektedir.

Kaynakça

  • Adams, C. A. & Abhayawansa, S. (2022). Connecting the COVID-19 pandemic, environmental, social and governance (ESG) investing and calls for ‘harmonisation’ of sustainability reporting. Critical Perspectives on Accounting, 82, 1-13.
  • Alrowwad, A. M., Alhasanat, K. A., Sokil, O., Halko, S. & Kucherkova, S. (2022). Sustainable transformation of accounting in agriculture. Agricultural and Resource Economics: International Scientific E-Journal, 8(2), 5-29.
  • Alsaid, A. & Loai, A. (2022). Smart city dynamics and multi-level management accounting: unfolding a case of sustainable enterprise resource planning. Sustainability Accounting, Management and Policy Journal, 13(1), 30-54.
  • Alsharari, N., Dixon, R. & Youssef, M. (2015). Management accounting change: critical review and a new contextual framework. Journal of Accounting & Organizational Change, 11, 476-502.
  • Aruah, G. C., Ugwueze, N. T. & Ojeh, A. (2023). Improving management accounting and control system (macs) for sustainable innovation and performance of manufacturing companies in Nigeria. European Journal of Accounting, Auditing and Finance Research, 11(1), 45-54.
  • Ascani, I., Ciccola, R. & Chiucchi, M. (2021). A structured literature review about the role of management accountants in sustainability accounting and reporting. Sustainability, 13, 2357.
  • Bebbington, J. & Thomson, I. (2013). Sustainable development, management and accounting: boundary crossing. Management Accounting Research, 24(4), 277-283.
  • Bennett, M., Schaltegger, S. & Zvezdov, D. (2013). Exploring Corporate Practices in Management Accounting for Sustainability. ICAEW: London.
  • Boulianne, E., Keddie, L. & Postaire, M. (2018). Coverage of sustainability within the French professional accounting education program. Sustainability Accounting, Management and Policy Journal, 9, 313-335.
  • Braun, V. & Clarke, V. (2006). Using thematic analysis in psychology. Qualitative Research in Psychology, 3(2), 77-101.
  • Brown, J., Dillard, J. & Hopper, T. (2015). Accounting, accountants and accountability regimes in pluralistic societies: taking multiple perspectives seriously. Accounting, Auditing and Accountability Journal, 28(5), 626-650.
  • Buetow, S. (2010). Thematic analysis and its reconceptualization as “saliency analysis”. Journal of Health Services Research & Policy, 15(2), 123-125.
  • Bui, B. & Villiers, C. (2018). Management control systems to support sustainability and integrated reporting. Sustainability accounting and integrated reporting. Abingdon: Routledge.
  • Burritt, R. L., Schaltegger, S., Bennett, M., Pohjola, T. & Csutora, M. (2011). Environmental Management Accounting and Supply Chain Management. Dordrecht: Springer Science & Business Media.
  • Can, E. N. & Özarı, Ç. (2023). Sürdürülebilirlik muhasebesi ve karbon muhasebesi çalışmalarının bibliyometrik analizi. Denetişim, (27), 55-71.
  • Cescon, F., Costantini, A. & Grassetti, L. (2018). Strategic choices and strategic management accounting in large manufacturing firms. Journal of Management and Governance, 23, 605-636.
  • Chamila, H., Dasanayaka, F., Murphy, P. & Chamil, A. (2021). The application of management accounting practices towards thesustainable development of family businesses: a critical review. Cleaner Environmental Systems, 3, 100064.
  • Chiwamit, P., Modell, S. R. & Scapens, R. (2017). Regulation and adaptation of management accounting innovations: the case of economic value added in Thai state. Management Accounting Research, 37, 30-48.
  • Crutzen, N., Zvezdov, D. & Schaltegger, S. (2017). Sustainability and management control: exploring and theorizing control patterns in large european firms. Journal of Cleaner Production, 143, 1291-1301.
  • Diab, A. (2021). The accountability process during the centrality of state institutional logics: a case from an African rural context. Journal of Accounting in Emerging Economies, 11(3), 341-366.
  • Dissanayake, D. (2021). Sustainability key performance indicators and the global reporting initiative: usage and challenges in a developing country context. Meditari Accountancy Research, 29(3), 543-567.
  • Eccles, R. G. (2014). The Integrated Reporting Movement: Meaning, Momentum, Motives, and Materiality. 1st edition, John Wiley & Sons.
  • Eckert, E. & Kovalevska, O. (2021) Sustainability in the European Union: analyzing the discourse of the European Green Deal. Journal of Risk and Financial Management, 14, 80.
  • Egan, M. & Tweedie, D. (2018). Green accountant is difficult to find. Can accountants contribute to sustainability management initiatives? Accounting, Auditing & Accountability Journal, 31, 1749-1773.
  • Ernesto, L., Jacobo, G. & David, N. (2015). Sustainable innovation, management accounting and control systems, and international performance. Sustainability, (7), 3479-3492.
  • Farooq, M. B., Zaman, R. & Nadeem, M. (2021). AccountAbility’s AA1000AP standard: a framework for integrating sustainability into organisations. Sustainability Accounting, Management and Policy Journal, 12(5), 1108–1139.
  • Ferry, L. & Slack, R. (2022). Accounting for hybrid organising: a case of the great exhibition of the north. Accounting, Auditing & Accountability Journal, 35(3), 681-705.
  • Giulia, D., Francesco, M., Christine, P., Paolo, P., Ilaria, R., Paolo, V., Sara, V. & Chiara, P. (2022). Sustainable management accounting model of recreational boating anchoring in Marine Protected Areas. Journal of Cleaner Production, 342, 130905.
  • Gray, R., Adams, C. & Owen, D. (2014). Accountability, Social Responsibility and Sustainability: Accounting for Society and the Environment. Pearson.
  • Herzig, C., Viere, T., Schaltegger, S. & Burritt, R. (2012). Environmental Management Accounting: Case Studies of South-East Asian Companies. London: Routledge.
  • Hickman, L. E. (2020). Information asymmetry in CSR reporting: publicly-traded versus privately-held firms. Sustainability Accounting, Management and Policy Journal, 11(1), 207-232.
  • Ibragimova, A. K. (2019). Information database of strategic management accounting and controlling. Voronezh State Agrarian University, 12, 176-183.
  • IFRS Foundation (2020). Consultation paper and comment letters: sustainability reporting. The International Financial Reporting Standards Foundation. https://www.ifrs.org/projects/completed-projects/2021/sustainability-reporting/consultation-paper-and-comment-letters/ adresinden 12 Ocak 2023’te alınmıştır.
  • Kelly, M., Naomi, S. & Christopher, R. (2017). Sustainability/csr research in management accounting: a review of the literature. In Advances in Management Accounting, 59-85.
  • Karen, M., Schaltegger, S. & Nathalie, C. (2016). Integrating corporate sustainability assessment, management accounting, control, and reporting. Journal of Cleaner Production, 136, 237-248.
  • Kaya, N. (2016). Sürdürülebilir yönetim muhasebe sistemi. International Journal of Academic Values Studies, (3), 20-35.
  • Landrum, N. E. & Ohsowski, B. (2018). Identifying worldviews on corporate sustainability: a content analysis of corporate sustainability reports. Business Strategy and the Environment, 27(1), 128-151.
  • Lagström, C. & Österberg, E. (2020). Accounting for profitable prevention – the case of social investments. Financial Accountability & Management, 36(2), 117-133.
  • Lu, I., Kuo, T., Lin, T., Tzeng, G. & Huang, S. (2016). Multicriteria decision analysis to develop effective sustainable development strategies for enhancing competitive advantages: case of the tft-lcd ındustry in Taiwan. Sustainability, 8, 646.
  • Ma, L., Chen, X., Zhou, J. & Aldieri, L. (2022). Strategic management accounting in small and medium-sized enterprises in emerging countries and markets: a case study from China. Economies, 10, 74.
  • Margerison, J., Fan, M. & Birkin, F. (2019). The prospects for environmental accounting and accountability in China. Accounting Forum, 43, 327-347.
  • Mehrpooya, M., Ansarinasab, H. & Mousavi, S. (2021). Life cycle assessment and exergoeconomic analysis of the multi-generation system based on fuel cell for methanol, power, and heat production. Renewable Energy, 172, 1314-1332.
  • Miles, K. (20119. Embedding gender in sustainability reports. Sustainability Accounting, Management and Policy Journal, 2(1), 139-146.
  • Mistry, V., Sharma, U. & Low, M. (2014). Management accountants’ perception of their role in accounting for sustainable development. Public Accounts Committee, 26, 112-133.
  • Nassereddine, H. & Ahmad, A. (2019). The role of management accounting systems in sustainable and development strategies. Proceedings of the International Conference on Business Excellence,13(1), 313-325. Nguyen, H. & Le, O. (2020). Factors affecting the intention to apply management accounting in enterprises in Vietnam. Journal of Asian Finance, Economics and Business, 7, 95-107.
  • Oyewo, B. M. (2020). Outcomes of interaction between organizational characteristics and management accounting practice on corporate sustainability: the global management accounting principles (gmap) approach. Journal of Sustainable Finance & Investment, 1-35.
  • Perkiss, S., Bayerlein, L. & Dean, B. A. (2021). Facilitating accountability in corporate sustainability reporting through Spotlight Accounting. Accounting, Auditing & Accountability Journal, 34(2), 397-420.
  • Pollesch, N. L. & Dale, V. H. (2016). Normalization in sustainability assessment: methods and implications. Ecological Economics, 130, 195-208.
  • Qian, W., Burritt, R. & Chen, J. (2015). The potential for environmental management accounting development in China. Journal of Accounting & Organizational Change, 3, 406-428.
  • Sang, P., Putu, A. & Gede, M. (2022). The implementation of environmental management accounting and sustainable tourism in tourism villages in Bali. International Journal of Glocal Tourism, 3(1), 28-37.
  • Schaltegger, S. (2018). Linking environmental management accounting: a reflection on (missing) links to sustainability and planetary boundaries. Social and Environmental Accountability Journal, 38(1), 19-29.
  • Schaltegger, S., Álvarez Etxeberria, I. & Ortas, E. (2017). Innovating corporate accounting and reporting for sustainability: attributes and challenges. Sustainable Development, 25, 113-122.
  • Schaltegger, S., Christ, K., Wenzig, J. & Burritt, R. (2021). Corporate sustainability management accounting and multi-level links for sustainability – a systematic review. International Journal of Management Reviews, 24, 480-500.
  • Schaltegger, S. & Burritt, R. L. (2017). Contemporary Environmental Accounting: Issues, Concepts and Practice. London: Routledge.
  • Silvola, H. & Vinnari, E. (2021). The limits of institutional work: a field study on auditors’ efforts to promote sustainability assurance in a trust society. Accounting, Auditing & Accountability Journal, 34(1), 1-30.
  • Stacchezzini, R., Melloni, G. & Lai, A. (2016). Sustainability management and reporting: the role of integrated reporting for communicating corporate sustainability management. Journal of Cleaner Production, 136, 102-110.
  • Traxler, A., Schrack, D. & Greiling, D. (2020). Sustainability reporting and management control-a systematic exploratory literatüre review. Journal of Cleaner Production, 276, 122725.
  • Vaismoradi, M., Turunen, H. & Bondas, T. (2013). Content analysis and thematic analysis: implications for conducting a qualitative descriptive study. Nursing & Health Sciences, 15(3), 398-405.
  • Varzaru, A., Bocean, C., Mangra, M. & Mangra, G. (2022). Assessing the effects of innovative management accounting tools on performance and sustainability. Sustainability, 14, 5585.
  • Venturini, S., Massa, F., Castellano, M., Costa, S., Lavarello, I., Olivari, E. & Povero, P. (2016). Recreational boating in Ligurian Marine Protected Areas (Italy): a quantitative evaluation for a sustainable management. Environmental Management, 57(1), 163-175.
  • Villiers, C. & Hsiao, P. (2018). Integrated Reporting. In Sustainability Accounting and Integrated Reporting. Abingdon: Routledge.
  • Villiers, C. & Maroun, W. (2018). Sustainability Accounting and Integrated Reporting. 1st edition, Routledge. Vu, T., Dam, B., & Ha, T. (2022). Factors affecting the application of strategy management accounting in Vietnamese logistics enterprises. Journal of Distribution Science, 20, 27–39.
  • Wang, S., Wang, H. & Wang, J. (2019). Exploring the effects of institutional pressures on the implementation of environmental management accounting: do top management support and perceived benefit work? Business Strategy and the Environment, 28, 233-243.
  • Zou, T., Zeng, H., Zhou, Z. & Xiao, X. (2019). A three-dimensional model featuring material flow, value flow and organization for environmental management accounting. Journal of Cleaner Production, 228, 619-633.
  • Zyznarska-Dworczak, B. (2018). The development perspectives of sustainable management accounting in central and eastern european countries. Sustainability, (10), 2-21.

Necessity Of Sustainable Management Accounting In Businesses

Yıl 2023, Cilt: 16 Sayı: Prof. Dr. Mehmet Özbirecikli Özel Sayısı, 159 - 183, 28.10.2023
https://doi.org/10.29067/muvu.1283963

Öz

In today’s business world, the fact that businesses are under pressure to realize their environmental and social activities makes sustainable management accounting activities important. The purpose of this study is to provide information about the content, importance and features of sustainable management accounting and to concisely reveal its necessity for businesses. In the study, thematic analysis technique, one of the qualitative research methods, was used. Thematic analysis allows to identify and discover patterns, meanings and relationships within data. Six consecutive stages of analysis were used in the analysis of the study data. Three main themes, namely sustainable management accounting tools and practices, evaluation of sustainable management accounting, implementation challenges and future development of sustainable management accounting, were determined and the findings related to these themes were explained. As a result, it is thought that sustainable management accounting will help businesses achieve long-term sustainability and profitability by improving their environmental and social performance, reducing their costs and increasing their reputation among stakeholders.

Kaynakça

  • Adams, C. A. & Abhayawansa, S. (2022). Connecting the COVID-19 pandemic, environmental, social and governance (ESG) investing and calls for ‘harmonisation’ of sustainability reporting. Critical Perspectives on Accounting, 82, 1-13.
  • Alrowwad, A. M., Alhasanat, K. A., Sokil, O., Halko, S. & Kucherkova, S. (2022). Sustainable transformation of accounting in agriculture. Agricultural and Resource Economics: International Scientific E-Journal, 8(2), 5-29.
  • Alsaid, A. & Loai, A. (2022). Smart city dynamics and multi-level management accounting: unfolding a case of sustainable enterprise resource planning. Sustainability Accounting, Management and Policy Journal, 13(1), 30-54.
  • Alsharari, N., Dixon, R. & Youssef, M. (2015). Management accounting change: critical review and a new contextual framework. Journal of Accounting & Organizational Change, 11, 476-502.
  • Aruah, G. C., Ugwueze, N. T. & Ojeh, A. (2023). Improving management accounting and control system (macs) for sustainable innovation and performance of manufacturing companies in Nigeria. European Journal of Accounting, Auditing and Finance Research, 11(1), 45-54.
  • Ascani, I., Ciccola, R. & Chiucchi, M. (2021). A structured literature review about the role of management accountants in sustainability accounting and reporting. Sustainability, 13, 2357.
  • Bebbington, J. & Thomson, I. (2013). Sustainable development, management and accounting: boundary crossing. Management Accounting Research, 24(4), 277-283.
  • Bennett, M., Schaltegger, S. & Zvezdov, D. (2013). Exploring Corporate Practices in Management Accounting for Sustainability. ICAEW: London.
  • Boulianne, E., Keddie, L. & Postaire, M. (2018). Coverage of sustainability within the French professional accounting education program. Sustainability Accounting, Management and Policy Journal, 9, 313-335.
  • Braun, V. & Clarke, V. (2006). Using thematic analysis in psychology. Qualitative Research in Psychology, 3(2), 77-101.
  • Brown, J., Dillard, J. & Hopper, T. (2015). Accounting, accountants and accountability regimes in pluralistic societies: taking multiple perspectives seriously. Accounting, Auditing and Accountability Journal, 28(5), 626-650.
  • Buetow, S. (2010). Thematic analysis and its reconceptualization as “saliency analysis”. Journal of Health Services Research & Policy, 15(2), 123-125.
  • Bui, B. & Villiers, C. (2018). Management control systems to support sustainability and integrated reporting. Sustainability accounting and integrated reporting. Abingdon: Routledge.
  • Burritt, R. L., Schaltegger, S., Bennett, M., Pohjola, T. & Csutora, M. (2011). Environmental Management Accounting and Supply Chain Management. Dordrecht: Springer Science & Business Media.
  • Can, E. N. & Özarı, Ç. (2023). Sürdürülebilirlik muhasebesi ve karbon muhasebesi çalışmalarının bibliyometrik analizi. Denetişim, (27), 55-71.
  • Cescon, F., Costantini, A. & Grassetti, L. (2018). Strategic choices and strategic management accounting in large manufacturing firms. Journal of Management and Governance, 23, 605-636.
  • Chamila, H., Dasanayaka, F., Murphy, P. & Chamil, A. (2021). The application of management accounting practices towards thesustainable development of family businesses: a critical review. Cleaner Environmental Systems, 3, 100064.
  • Chiwamit, P., Modell, S. R. & Scapens, R. (2017). Regulation and adaptation of management accounting innovations: the case of economic value added in Thai state. Management Accounting Research, 37, 30-48.
  • Crutzen, N., Zvezdov, D. & Schaltegger, S. (2017). Sustainability and management control: exploring and theorizing control patterns in large european firms. Journal of Cleaner Production, 143, 1291-1301.
  • Diab, A. (2021). The accountability process during the centrality of state institutional logics: a case from an African rural context. Journal of Accounting in Emerging Economies, 11(3), 341-366.
  • Dissanayake, D. (2021). Sustainability key performance indicators and the global reporting initiative: usage and challenges in a developing country context. Meditari Accountancy Research, 29(3), 543-567.
  • Eccles, R. G. (2014). The Integrated Reporting Movement: Meaning, Momentum, Motives, and Materiality. 1st edition, John Wiley & Sons.
  • Eckert, E. & Kovalevska, O. (2021) Sustainability in the European Union: analyzing the discourse of the European Green Deal. Journal of Risk and Financial Management, 14, 80.
  • Egan, M. & Tweedie, D. (2018). Green accountant is difficult to find. Can accountants contribute to sustainability management initiatives? Accounting, Auditing & Accountability Journal, 31, 1749-1773.
  • Ernesto, L., Jacobo, G. & David, N. (2015). Sustainable innovation, management accounting and control systems, and international performance. Sustainability, (7), 3479-3492.
  • Farooq, M. B., Zaman, R. & Nadeem, M. (2021). AccountAbility’s AA1000AP standard: a framework for integrating sustainability into organisations. Sustainability Accounting, Management and Policy Journal, 12(5), 1108–1139.
  • Ferry, L. & Slack, R. (2022). Accounting for hybrid organising: a case of the great exhibition of the north. Accounting, Auditing & Accountability Journal, 35(3), 681-705.
  • Giulia, D., Francesco, M., Christine, P., Paolo, P., Ilaria, R., Paolo, V., Sara, V. & Chiara, P. (2022). Sustainable management accounting model of recreational boating anchoring in Marine Protected Areas. Journal of Cleaner Production, 342, 130905.
  • Gray, R., Adams, C. & Owen, D. (2014). Accountability, Social Responsibility and Sustainability: Accounting for Society and the Environment. Pearson.
  • Herzig, C., Viere, T., Schaltegger, S. & Burritt, R. (2012). Environmental Management Accounting: Case Studies of South-East Asian Companies. London: Routledge.
  • Hickman, L. E. (2020). Information asymmetry in CSR reporting: publicly-traded versus privately-held firms. Sustainability Accounting, Management and Policy Journal, 11(1), 207-232.
  • Ibragimova, A. K. (2019). Information database of strategic management accounting and controlling. Voronezh State Agrarian University, 12, 176-183.
  • IFRS Foundation (2020). Consultation paper and comment letters: sustainability reporting. The International Financial Reporting Standards Foundation. https://www.ifrs.org/projects/completed-projects/2021/sustainability-reporting/consultation-paper-and-comment-letters/ adresinden 12 Ocak 2023’te alınmıştır.
  • Kelly, M., Naomi, S. & Christopher, R. (2017). Sustainability/csr research in management accounting: a review of the literature. In Advances in Management Accounting, 59-85.
  • Karen, M., Schaltegger, S. & Nathalie, C. (2016). Integrating corporate sustainability assessment, management accounting, control, and reporting. Journal of Cleaner Production, 136, 237-248.
  • Kaya, N. (2016). Sürdürülebilir yönetim muhasebe sistemi. International Journal of Academic Values Studies, (3), 20-35.
  • Landrum, N. E. & Ohsowski, B. (2018). Identifying worldviews on corporate sustainability: a content analysis of corporate sustainability reports. Business Strategy and the Environment, 27(1), 128-151.
  • Lagström, C. & Österberg, E. (2020). Accounting for profitable prevention – the case of social investments. Financial Accountability & Management, 36(2), 117-133.
  • Lu, I., Kuo, T., Lin, T., Tzeng, G. & Huang, S. (2016). Multicriteria decision analysis to develop effective sustainable development strategies for enhancing competitive advantages: case of the tft-lcd ındustry in Taiwan. Sustainability, 8, 646.
  • Ma, L., Chen, X., Zhou, J. & Aldieri, L. (2022). Strategic management accounting in small and medium-sized enterprises in emerging countries and markets: a case study from China. Economies, 10, 74.
  • Margerison, J., Fan, M. & Birkin, F. (2019). The prospects for environmental accounting and accountability in China. Accounting Forum, 43, 327-347.
  • Mehrpooya, M., Ansarinasab, H. & Mousavi, S. (2021). Life cycle assessment and exergoeconomic analysis of the multi-generation system based on fuel cell for methanol, power, and heat production. Renewable Energy, 172, 1314-1332.
  • Miles, K. (20119. Embedding gender in sustainability reports. Sustainability Accounting, Management and Policy Journal, 2(1), 139-146.
  • Mistry, V., Sharma, U. & Low, M. (2014). Management accountants’ perception of their role in accounting for sustainable development. Public Accounts Committee, 26, 112-133.
  • Nassereddine, H. & Ahmad, A. (2019). The role of management accounting systems in sustainable and development strategies. Proceedings of the International Conference on Business Excellence,13(1), 313-325. Nguyen, H. & Le, O. (2020). Factors affecting the intention to apply management accounting in enterprises in Vietnam. Journal of Asian Finance, Economics and Business, 7, 95-107.
  • Oyewo, B. M. (2020). Outcomes of interaction between organizational characteristics and management accounting practice on corporate sustainability: the global management accounting principles (gmap) approach. Journal of Sustainable Finance & Investment, 1-35.
  • Perkiss, S., Bayerlein, L. & Dean, B. A. (2021). Facilitating accountability in corporate sustainability reporting through Spotlight Accounting. Accounting, Auditing & Accountability Journal, 34(2), 397-420.
  • Pollesch, N. L. & Dale, V. H. (2016). Normalization in sustainability assessment: methods and implications. Ecological Economics, 130, 195-208.
  • Qian, W., Burritt, R. & Chen, J. (2015). The potential for environmental management accounting development in China. Journal of Accounting & Organizational Change, 3, 406-428.
  • Sang, P., Putu, A. & Gede, M. (2022). The implementation of environmental management accounting and sustainable tourism in tourism villages in Bali. International Journal of Glocal Tourism, 3(1), 28-37.
  • Schaltegger, S. (2018). Linking environmental management accounting: a reflection on (missing) links to sustainability and planetary boundaries. Social and Environmental Accountability Journal, 38(1), 19-29.
  • Schaltegger, S., Álvarez Etxeberria, I. & Ortas, E. (2017). Innovating corporate accounting and reporting for sustainability: attributes and challenges. Sustainable Development, 25, 113-122.
  • Schaltegger, S., Christ, K., Wenzig, J. & Burritt, R. (2021). Corporate sustainability management accounting and multi-level links for sustainability – a systematic review. International Journal of Management Reviews, 24, 480-500.
  • Schaltegger, S. & Burritt, R. L. (2017). Contemporary Environmental Accounting: Issues, Concepts and Practice. London: Routledge.
  • Silvola, H. & Vinnari, E. (2021). The limits of institutional work: a field study on auditors’ efforts to promote sustainability assurance in a trust society. Accounting, Auditing & Accountability Journal, 34(1), 1-30.
  • Stacchezzini, R., Melloni, G. & Lai, A. (2016). Sustainability management and reporting: the role of integrated reporting for communicating corporate sustainability management. Journal of Cleaner Production, 136, 102-110.
  • Traxler, A., Schrack, D. & Greiling, D. (2020). Sustainability reporting and management control-a systematic exploratory literatüre review. Journal of Cleaner Production, 276, 122725.
  • Vaismoradi, M., Turunen, H. & Bondas, T. (2013). Content analysis and thematic analysis: implications for conducting a qualitative descriptive study. Nursing & Health Sciences, 15(3), 398-405.
  • Varzaru, A., Bocean, C., Mangra, M. & Mangra, G. (2022). Assessing the effects of innovative management accounting tools on performance and sustainability. Sustainability, 14, 5585.
  • Venturini, S., Massa, F., Castellano, M., Costa, S., Lavarello, I., Olivari, E. & Povero, P. (2016). Recreational boating in Ligurian Marine Protected Areas (Italy): a quantitative evaluation for a sustainable management. Environmental Management, 57(1), 163-175.
  • Villiers, C. & Hsiao, P. (2018). Integrated Reporting. In Sustainability Accounting and Integrated Reporting. Abingdon: Routledge.
  • Villiers, C. & Maroun, W. (2018). Sustainability Accounting and Integrated Reporting. 1st edition, Routledge. Vu, T., Dam, B., & Ha, T. (2022). Factors affecting the application of strategy management accounting in Vietnamese logistics enterprises. Journal of Distribution Science, 20, 27–39.
  • Wang, S., Wang, H. & Wang, J. (2019). Exploring the effects of institutional pressures on the implementation of environmental management accounting: do top management support and perceived benefit work? Business Strategy and the Environment, 28, 233-243.
  • Zou, T., Zeng, H., Zhou, Z. & Xiao, X. (2019). A three-dimensional model featuring material flow, value flow and organization for environmental management accounting. Journal of Cleaner Production, 228, 619-633.
  • Zyznarska-Dworczak, B. (2018). The development perspectives of sustainable management accounting in central and eastern european countries. Sustainability, (10), 2-21.
Toplam 65 adet kaynakça vardır.

Ayrıntılar

Birincil Dil Türkçe
Konular İşletme
Bölüm Sayı
Yazarlar

Hüseyin Özyiğit 0000-0002-0632-7931

Erken Görünüm Tarihi 19 Ekim 2023
Yayımlanma Tarihi 28 Ekim 2023
Gönderilme Tarihi 15 Nisan 2023
Kabul Tarihi 3 Temmuz 2023
Yayımlandığı Sayı Yıl 2023 Cilt: 16 Sayı: Prof. Dr. Mehmet Özbirecikli Özel Sayısı

Kaynak Göster

APA Özyiğit, H. (2023). İşletmelerde Sürdürülebilir Yönetim Muhasebesinin Gerekliliği. Journal of Accounting and Taxation Studies, 16(Prof. Dr. Mehmet Özbirecikli Özel Sayısı), 159-183. https://doi.org/10.29067/muvu.1283963

Creative Commons Lisansı

Bu eser Creative Commons Atıf-GayriTicari 4.0 Uluslararası Lisansı ile lisanslanmıştır.

Bu lisans, üçüncü kişilerin ticari olmayan amaçla eserinizden yararlanmasına, farklı bir sürüm oluşturmasına, geliştirmesine ya da eserinizin üzerine inşa ederek kendi eserlerini oluşturmasına izin verir. Ancak üçüncü kişilerin bu eserleri gayri-ticari olmak zorundadır ve üçüncü kişiler Dergimizde yayımlanan makalelerin yazarlarına atıfta bulunmak zorundadır.  

                                                                                                                                                           
Makale göndermek için https://dergipark.org.tr/tr/journal/591/submission/step/manuscript/new