出版社：The International Institute for Science, Technology and Education (IISTE)
摘要：Purpose: The main objective of this study is to determine whether the utilization of strategic management accounting techniques is capable of providing managers with information for corporate sustainability performance. Design/methodology/approach: A survey was carried out using self-administered questionnaires on a sample of eighty-one accountant distributed across product-sector organisations. The questionnaire was used to gather primary data from respondents. Multiple regression technique was used as the main statistical tool of analysis. Findings: Our findings revealed that sustainability performance measurement is a multi-faceted activity, requiring managers to implement strategic techniques capable of capturing information from diverse areas of corporate environmental and social performance in order to enable them identify, accumulate and manage environmental and social costs related to product development and manufacture. Research limitations/implications: The study used a purposive sampling method, which focused on respondents that agreed to the use of at least one strategic management accounting tool in their organization. However, Specific contextual studies should be carried out to identify which particular strategic management accounting techniques provide the needed information for economic, environmental and social decision-making areas in other organisational categories. Practical implications: The findings enumerate the need for managers to employ strategic management accounting techniques to enable them identify, accumulate, and manage social and environmental costs of their activities. Originality/value: The study focuses on the utility of strategic management accounting techniques by addressing the inherent measurement and management complexities experienced by managers in measuring and reporting sustainability performance.
