Sustainability management accounting system (SMAS): towards a conceptual design for the manufacturing industry

Paper

Petcharat, Nickie and Mula, Joseph M.. 2010. "Sustainability management accounting system (SMAS): towards a conceptual design for the manufacturing industry." Mula, Joseph M. (ed.) 2010 Accounting and Finance Association of Australia and New Zealand Conference (2010 AFAANZ). Christchurch, New Zealand 04 - 06 Jul 2010 Christchurch, New Zealand.

Paper/Presentation Title	Sustainability management accounting system (SMAS): towards a conceptual design for the manufacturing industry
Presentation Type	Paper
Authors	Petcharat, Nickie (Author) and Mula, Joseph M. (Author)
Editors	Mula, Joseph M.
Journal or Proceedings Title	Proceedings of the 2010 Accounting and Finance Association of Australia and New Zealand Conference (2010 AFAANZ)
ERA Conference ID	42273
Number of Pages	32
Year	2010
Publisher	Accounting & Finance Association of Australia and New Zealand
Place of Publication	Christchurch, New Zealand
Web Address (URL) of Paper	http://www.afaanz.org/openconf/2010/modules/request.php?module=oc_proceedings&action=view.php&a=Accept+as+Paper&id=311
Conference/Event	2010 Accounting and Finance Association of Australia and New Zealand Conference (2010 AFAANZ)
	Accounting and Finance Association of Australia and New Zealand Conference
Event Details	Accounting and Finance Association of Australia and New Zealand Conference AFAANZ Rank C C
Event Details	2010 Accounting and Finance Association of Australia and New Zealand Conference (2010 AFAANZ) Accounting Education Special Interest (SIG5) Group Symposium (AFAANZ 2010) Parent Accounting and Finance Association of Australia and New Zealand Conference Event Date 04 to end of 06 Jul 2010 Event Location Christchurch, New Zealand
Abstract	[Abstract]: The study reported in this paper aims to identify an effective management accounting system using sustainability accounting concept for environmental and social cost measurement to add value to organizations. The motivation for undertaking this research is driven by the current practice of activity based costing (ABC), which has not identified and allocated costs of environment and social impacts to a single production activity. This has resulted in inaccuracies in cost accounting information when preparing environmental and social performance disclosures for internal management decisions, as well as external disclosures. This study therefore develops a conceptual model for a Sustainability Management Accounting System (SMAS) to improve the identification and measurement of environmental and social impact costs. A SMAS also provides sustainable organizations with a way to enhance cost allocation and analysis efficiently, thus creating more accurate cost accounting information for management decisions and reporting disclosure purposes. This paper describes preliminary work undertaken to date. Currently, it would appear that most Australian firms fail to report on their environmental performance, however, social indicators make it increasingly important for organisations to embrace corporate social reponsibility in their financial reporting and disclosure. Further, the results of quantitative data anlaysis will be used to identify an effective management accounting of sustainable organizations while supporting the development of a SMAS conceptual model.
Keywords	activity based costing (ABC); environmental management accounting (EMA); social management accounting (SMA); sustainability management accounting system (SMAS); environmental cost, social cost.
ANZSRC Field of Research 2020	350103. Financial accounting
	350105. Management accounting
	350104. International accounting
	350107. Sustainability accounting and reporting
Public Notes	No evidence of copyright restrictions.
Byline Affiliations	School of Accounting, Economics and Finance
Institution of Origin	University of Southern Queensland

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Sustainability management accounting system (SMAS): towards a conceptual design for the manufacturing industry

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