This study evaluates the role of management accounting in promoting sustainable business practices through a qualitative literature review. As organizations increasingly recognize the importance of sustainability, management accounting has emerged as a critical tool for integrating environmental, social, and economic considerations into decision-making processes. The literature highlights several key functions of management accounting, including the provision of relevant information for sustainability reporting, the development of performance measurement systems that align with sustainability goals, and the facilitation of strategic planning for sustainable resource allocation. Additionally, management accountants play a crucial role in fostering a culture of sustainability within organizations by supporting cross-functional collaboration and enhancing stakeholder engagement. The findings suggest that effective management accounting practices not only contribute to improved sustainability performance but also enhance the overall competitiveness of businesses in a rapidly changing market landscape. This study underscores the need for further research to explore the evolving role of management accounting in sustainability and to identify best practices that organizations can adopt to leverage management accounting as a driver of sustainable business practices. By doing so, businesses can better navigate the complexities of sustainability challenges and contribute to a more sustainable future.
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