Identifying system characteristics for development of a sustainability management accounting information system: towards a conceptual design for the manufacturing industry
Paper
Paper/Presentation Title | Identifying system characteristics for development of a sustainability management accounting information system: towards a conceptual design for the manufacturing industry |
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Presentation Type | Paper |
Authors | Petcharat, Nickie (Author) and Mula, Joseph M. (Author) |
Editors | Peng, Jie, Al-Hakim, Latif and Chen, Guoqing |
Journal or Proceedings Title | Proceedings of the 4th International Conference on Cooperation and Promotion of Information Resources in Science and Technology (COINFO 2009) |
ERA Conference ID | 50649 |
Number of Pages | 9 |
Year | 2009 |
Place of Publication | United States |
ISBN | 9780769538983 |
Digital Object Identifier (DOI) | https://doi.org/10.1109/COINFO.2009.19 |
Web Address (URL) of Paper | http://coinfo.istic.ac.cn/coinfo09/files/COINFO2009%20Call%20for%20Papers%204.pdf |
Conference/Event | COINFO 2009: 4th International Conference on Cooperation and Promotion of Information Resources in Science and Technology |
International Conference on Cooperation and Promotion of Information Resources in Science and Technology | |
Event Details | COINFO 2009: 4th International Conference on Cooperation and Promotion of Information Resources in Science and Technology Event Date 21 to end of 23 Nov 2009 Event Location Beijing, China |
Event Details | International Conference on Cooperation and Promotion of Information Resources in Science and Technology COINFO |
Abstract | This research aims to identify effective management accounting information system’s characteristics to facilitate managing and measuring environmental and social costs while adding value to sustainable manufacturing organizations. This focus is motivated by current practice of activity based costing (ABC), which to date has not recognized environmental costs as appropriate costs of products. In addition, ABC has not covered measuring costs of social impacts which are becoming significant issues for stakeholders. As a result, this study will develop a conceptual model for a Sustainability Management Accounting System (SMAS) that applies the ABC approach but extended by the study. A SMAS employs environmental management accounting and social management accounting concepts and practices, to inform the development of the SMAS conceptual model using system characteristics identified to provide a holistic system for a company. Once full developed, SMAS will provide environmental and social costs information to support disclosures and internal decision making for management of these costs. This paper sets out the theoretical framework for the study that will lead to the development of the conceptual model for a SMAS. |
Keywords | component; activity based costing (ABC); enviornmetnal management accouting (EMA); social management accounting (SMA); sustainability management accounting system (SMAS); environmetnal cost; social cost |
ANZSRC Field of Research 2020 | 350105. Management accounting |
350799. Strategy, management and organisational behaviour not elsewhere classified | |
350107. Sustainability accounting and reporting | |
Public Notes | © 2009 IEEE. Personal use of this material is permitted. Permission from IEEE must be obtained for all other uses, in any current or future media, including reprinting/republishing this material for advertising or promotional purposes, creating new collective works, for resale or redistribution to servers or lists, or reuse of any copyrighted component of this work in other works. |
Byline Affiliations | School of Accounting, Economics and Finance |
https://research.usq.edu.au/item/9z402/identifying-system-characteristics-for-development-of-a-sustainability-management-accounting-information-system-towards-a-conceptual-design-for-the-manufacturing-industry
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