Jurnal Konseling dan Pendidikan
Vol. 13 No. 1 (2025): JKP

Evaluating the role of management accounting in sustainable business practices

Estiningrum, Sri Dwi (Unknown)
Astutiningsih, Sri Eka (Unknown)
Maimuna, Nadya Amalia (Unknown)



Article Info

Publish Date
21 Apr 2025

Abstract

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.

Copyrights © 2025






Journal Info

Abbrev

jkp

Publisher

Subject

Education

Description

Jurnal Konseling dan Pendidikan merupakan jurnal ilmiah dalam bidang keilmuan Bimbingan dan Konseling dan Pendidikan. Jurnal ini diterbitkan oleh Indonesian Institute for Counseling And Education (IICE), merupakan sub lembaga dari perusahaan Multikarya Kons merupakan salah satu Pusat Kajian, Latihan ...