Abstract
The paper is a commentary on the future of management accounting in Central and Eastern European countries, portrayed in the manuscript in the Journal Sustainability in its Special Issue titled “Corporate Social Responsibility (CSR) in Developing Countries: Current Trends and Development”. The manuscript “The Development Perspectives of Sustainable Management Accounting in Central and Eastern European Countries” written by Beata Zyznarska-Dworczak promotes the role of management accounting in a wider social, ethical, environmental, cultural and historical context. This approach contributes to the understanding of sustainable management accounting towards socio-economic transformations and developments in Central and Eastern European countries, in the research perspectives of alternative management accounting. It encourages to treat sustainable management accounting as a social and institutional activity, realizing a complementary role (to conventional) of the management accounting system in this region of Europe because of its emerging economy perspective. This approach determines new potential scientific management accounting research area. The aim of this paper is to outline the potential for researchers to influence the development perspectives of sustainable management accounting. The paper, as a thought provoking discussion of science, raises the following questions: may the alternative context of sustainable management accounting provide opportunities for researchers investigating accounting issues in Central and Eastern European countries? is it possible to combine alternative perspectives into management accounting research? how to combine it with conventional economics-based mainstream research? How to measure corporate sustainability performance in management accounting system?
Highlights
Management accounting research is usually carried out using a conventional, mainstream approach, characterized by functionalism and rationalism
The paper is a commentary on the future of management accounting in Central and Eastern European countries (CEECs), portrayed in the manuscript in the Journal Sustainability in its Special Issue titled “Corporate Social Responsibility (CSR) in Developing Countries: Current Trends and Development”
This study reveals key trends in changes in the field of management accounting research, and allows to anticipate the direction of future research in this region
Summary
Management accounting research is usually carried out using a conventional, mainstream approach, characterized by functionalism and rationalism. An alternative approach to management accounting, in turn, entails expanding the basis on which management accounting is conceptualized It demonstrates the role of accounting in a wider social, ethical, environmental, cultural and historical context. The manuscript “The Development Perspectives of Sustainable Management Accounting in Central and Eastern European Countries” (Zyznarska-Dworczak, 2018) (in the further part of this paper it is named “Manuscript”) contributes to the understanding of sustainable management accounting in the context of socio-economic transformations and developments in Central and Eastern European countries, in the research perspectives of alternative management accounting It promotes to treat sustainable management accounting (SMA) as a social and institutional activity, realizing a complementary role (to conventional) of the management accounting system. The aim of this paper is to outline the potential for researchers to influence the development perspectives of sustainable management accounting in CEECs in the light of alternative management accounting research, promoted in the Manuscript
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