Sustainability and strategic management accounting: evidence of green manufacturing in Thailand

Pumiviset, Worakorn; Suttipun, Muttanachai

doi:10.1080/23311975.2024.2302794

Cited by 2 publications

References 57 publications

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Sustainability Management Accounting in Urban Development: A Case Study of an Egyptian State-Owned Enterprise

Alsaid,

Mutiganda

2024

Sustainability

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The public sector literature on sustainability management accounting (SMA) has grown significantly in recent years, with numerous theoretical and empirical studies examining the purported link between management accounting and corporate sustainability within organisations. However, despite this surge, prior studies have largely confined their analytical scope to traditional SMA issues, such as corporate social, environmental, and governance responsibilities. Their analyses have predominantly concentrated on largely investigated elements such as situational linkages, transformational dynamics, agency issues, resistance, and conflicts. This study aims to address these limitations by examining corporate SMA systems within the burgeoning field of urban development. It utilises institutional theory and a case study from Egypt, a developing country, to explore how urban development could impact adopting a corporate SMA system in politically sensitive state-owned enterprises (SOEs). Contrary to existing literature, the findings indicate that urban development has created financial pressures for national governments, which have used these as a political instrument to implement a corporate SMA system within related SOEs. Additionally, the findings highlight the significant role of management accountants as central figures in integrating and standardising a corporate SMA system into the daily practices of current executives through advanced enterprise resource planning (ERP) technology. Moreover, as a development of institutional theory, the findings demonstrate the influence of corporate SMA reports on the decision-making processes of national governments in the context of urban development.

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Sustainability Management Accounting in Urban Development: A Case Study of an Egyptian State-Owned Enterprise

Alsaid,

Mutiganda

2024

Sustainability

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Simulation of Green Supply Chain Design With Renewable Energy and Green Technology for Intensifying Sustainability After COVID-19

Bhattacharjee,

Afshar Jahanshahi

2024

Advances in Logistics, Operations, and Management Science

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Renewable energy and green technologies can enhance global sustainability by improving green business practices, fostering economic growth, and ensuring ecological safety. This chapter introduces cost-effective and eco-friendly simulation techniques for green supply chain design to enhance long-term sustainability in the post-COVID-19 era. The proposed green supply chain simulation could effectively revitalize low-carbon economic growth in Mexico, Europe, and other continents, while significantly reducing supply chain costs, carbon intensity, and firms' dependency on coal or nuclear-sourced electricity. Considering future global demands for energy and hi-tech applications, the authors propose green simulation techniques and strategies to magnify competitive advantages through the integration of clean energy and green technologies into supply chains. Thus, this chapter contributes to the successful implementation of global zero-emission policies, sustainable development, and encourages firms to transition into low-carbon supply chains with higher profitability.

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Sustainability and strategic management accounting: evidence of green manufacturing in Thailand

Cited by 2 publications

References 57 publications

Sustainability Management Accounting in Urban Development: A Case Study of an Egyptian State-Owned Enterprise

Sustainability Management Accounting in Urban Development: A Case Study of an Egyptian State-Owned Enterprise

Simulation of Green Supply Chain Design With Renewable Energy and Green Technology for Intensifying Sustainability After COVID-19

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