THE IMPACT OF ESG REPORTING ON MANAGEMENT ACCOUNTING INFORMATION SYSTEMS

The revolutionary effect of ESG reporting, with its widespread influence on management accounting. Thus, the strategic necessity for organizations is the seamless incorporation of ESG approaches into their management accounting systems to foster improved business performance and a sustained competitive edge. This research aims to enhance the use of ESG applications within organizations to systematically improve company performance, including business planning, management control, and decision-making, through the advanced use of management accounting tools. This investigation's findings indicate a significant positive link between ESG reporting and Management Accounting (MAIS) in producing more comprehensive and insightful analyses, thereby providing enhanced assessments of corporate profitability. Furthermore, the organization can effectively use modifications of ESG-related elements to enhance the application of management accounting in business planning, management control, and decision-making. A quantitative research paradigm using an online survey with Likert-scale items was employed to collect data from a sample of 98 individuals. Subsequent rigorous statistical analyses were performed using SPSS software. The measurement instrument's reliability and internal consistency were thoroughly evaluated, with necessary revisions recorded, utilizing Cronbach's Alpha, EFA, and One-Sample t-tests. This study, undertaken in Vietnam during the 2025 fiscal year, aims to enhance the effective management of accounting by the strategic use of ESG reporting, hence optimizing business performance in the evolving modern market.

The transformative influence of Big Data across diverse societal spheres is now unequivocal, with its pervasive impact extending to the domain of management accounting. Consequently, the strategic imperative for enterprises lies in the seamless integration of Big Data methodologies into their management accounting frameworks to cultivate enhanced business performance and a sustainable competitive advantage. This research endeavors to optimize the deployment of Big Data applications within the organizational context, to rigorously refine business analytics through the sophisticated application of management accounting tools, and, ultimately, to augment the efficacy of strategic business decision-making. The findings of this investigation reveal a salient positive correlation between Big Data and Management Accounting Information Systems (MAIS) in facilitating the generation of more robust and insightful analyses, thereby enabling superior evaluations of business profitability. A quantitative research paradigm, employing an online survey instrument incorporating Likert-scale items, was utilized to procure data from a sample cohort of 81 participants. Rigorous statistical analyses were subsequently conducted utilizing SPSS software. The reliability and internal consistency of the measurement instrument were meticulously assessed, with any requisite modifications duly documented, through the application of Cronbach's Alpha, EFA, and One-Sample t-tests. This research, conducted in Vietnam during the 2025 fiscal year, seeks to advance the effective stewardship of accounting information through the judicious and strategic adoption of Big Data, ultimately maximizing corporate performance within the dynamic contemporary market.

PurposeThe aim of this research project is to examine the adoption rate of management accounting tools by businesses in the Gulf Co‐operative Council (GCC) countries and attempts to determine if significant variances in the use of management accounting tools by GCC businesses are contingent on a companies' ownership, legal structure, size or industry sector. The study covers a broad range of businesses, from many different business sectors in six different Arab countries.Design/methodology/approachAn online survey on the adoption rate of 41 Management Accounting Tools was used to collect data. The Institute of Management Accountants invited 453 CMA's in the Gulf region to participate in theSurvey of Management Accounting Practices in the GCCarea. Factor analysis was employed to test the effects of company characteristics on the choice of management accounting tools.FindingsThe study finds that companies in the GCC rely on the more traditional management accounting practices such as budgeting rather than the more recently developed strategically focused tools such as activity based management and the use of the balanced scorecard. The research also shows that company characteristics play a significant role in the use of management accounting tools by businesses. Overall, international ownership and incorporation tend to increase the use of many management accounting practices.Research limitations/implicationsResults should be generalized cautiously due to the small number of responding companies. The use of individual tools may not be completely explained by the chosen independent variables; other factors such as management's preference and/or the cost and benefit of the tool may affect choice.Originality/valueManagement accounting practices of businesses in the GCC have never been studied before. This study updates the literature on the management accounting tools by businesses.

This paper aimed to identify how the management accounting tools used by a third sector organization in the city of Marechal Floriano (ES) are configured in light of the evolutionary stages proposed by IMAP I (document prepared by the International of Management Accounting Practices). Methodologically, descriptive research was developed with a qualitative approach and data collection through face-to-face forms and direct observation. The results suggest that the organization is in an intermediate evolutionary phase in relation to the use of management accounting tools. It was observed that most of the tools from the first and second evolutionary stages, which are considered traditional, are being used. On the other hand, a low use of tools from the third and fourth evolutionary stages, which are considered modern, was also identified. It was concluded, therefore, that the organization needs to increase the use of modern management accounting tools in order to qualify its organizational management.

This paper examines the impact of local cultural influences as well as global market forces on the use of management accounting tools (MATs). We surveyed the use of MATs by Indian firms that listed ADRs on the US capital markets. We chose Indian firms because India is an important developing nation that has an important global presence. Overall, we found a high use of MATs by Indian firms. These firms are larger companies and are influenced by several factors, such as local culture and economic development, as well as mitigating global market forces. Contrary to prior findings that the use of contemporary tools is lacking in developing countries compared with the US, we found that our sample of Indian firms had a high use of some contemporary MATs. Our results also indicate that size, but not industry classification, influenced the choice of certain MATs.

In today’s knowledge-driven economy, organizations compete through their intellectual capital (IC). However, effectively leveraging IC requires robust management control systems (MCS) and sound management accounting (MA) practices. Despite theoretical arguments, empirical evidence on the interplay between these elements and their combined impact on performance remains limited. This study addresses this gap by investigating how MCS and MA influence IC development and how IC subsequently affects business performance within Saudi Arabian companies. Data were collected through a questionnaire survey sent to diverse manufacturing and service companies and analyzed using structural equation modeling with AMOS software. Findings reveal that comprehensive MCS drives increased use of MA tools, both contributing to IC development, although MCS's influence operates indirectly through MA. Importantly, this study provides strong empirical support for the positive and significant impact of IC on business performance. Interestingly, IC fully mediates the relationships between MCS/MA and performance, suggesting that the direct effects of these practices lack independent influence. These findings underscore the critical role of aligning MCS and MA with IC components. By establishing processes, systems, and environments that foster knowledge creation, information networks, organizational learning, and capabilities, companies can unlock the full potential of IC for improved performance. This study offers valuable insights for managers seeking to optimize their control and accounting practices to build a strong foundation for sustainable competitive advantage through enhanced intellectual capital.

The management accounting framework aims to improve the operation control ability. It is the integration of the comprehensive use of management accounting tools. Given the lack of an internal relationship between management methods and operation control in the previous research on management accounting framework systems, this paper puts forward the purpose of this research. We use Hall's three-dimensional structure model for reference to construct the management accounting framework based on operation control and study the characteristics of operation control with the contingency elements such as organizational structure, control methods, and ability improvement as the logical dimension; taking eight tools such as comprehensive budget, performance evaluation, and responsibility body as the knowledge dimension to promote the application of management accounting, the enterprise operation matrix is defined. DSM method is used to study the quantitative correlation between operation control and management accounting tools and reveal the quantitative relationship between management accounting tools. Finally, the case of China Unicom verifies the core role of a comprehensive budget in enterprise operation management and reveals the significant correlation and hierarchical characteristics between management accounting tools. The research methods proposed in this paper can enrich the framework theory of management accounting and have enlightenment in guiding the practice of enterprise operation and management.

PurposeThe purpose of this paper is to explore if and how micro and small firms apply management accounting (MA) techniques.Design/methodology/approachThe study is based on 36 semistructured interviews with micro and small firm owners/managers in Mexico. Content analysis is used to identify how these enterprises use MA tools.FindingsMicro and small firms consistently use MA tools. Most of them have some sort of planning, set objectives, have a costing system – even if budgeting is unusual – and use one or two metrics to monitor performance.Research limitations/implicationsThis is exploratory research with a limited and nonrandom sample. Only a limited number of MA tools were studied.Practical implicationsMicro and small firms’ use of MA tools. This is arguably important because these enterprises use these techniques in a way that is different from the traditional approach used in bigger corporations. A relevant implication emerging from the findings, as a contribution to practice would be the need to include MA for micro and small businesses in formal training and textbooks.Originality/valueOn top of providing and assessing empirical evidence on a debate that has been so far largely theoretical, and on the back of the relative weight of micro and small enterprises in any given economy, this paper aims at reinforcing awareness on the need to further the study of the decision-making process in such firms.

Subject. This article discusses the current state and prospects for the management accounting development in China. Objectives. The article aims to identify present-day problems in the methodology and practice of applying management accounting in China and develop practical recommendations for their improvement. Methods. For the study, I used a systems analysis, synthesis, review, and generalization. Results. Based on the analysis of the development of management accounting in China over the past 20 years, the article finds that the experience of regulation of the Ministry of Finance of China has had a positive impact on the development of the theory and practice of management accounting, and it is relevant for further dissemination and study in Russia. Conclusions. Theoretical research on management accounting in China demonstrates a transition from traditional management accounting tools to the digitization of management accounting. In practical application, there are still certain inconsistencies in specialist support and the ineffective use of management accounting tools.

The current business environment requires market participants not only to respond quickly to changes in the economic environment, but also to be able to effectively choose competitive strategies and implement strategic business plans. Administrative personnel are required to navigate rapidly changing economic circumstances and make informed management decisions that affect the future of the enterprise. An efficiently organized management accounting system becomes a key tool, providing information for strategic management, contributing to the successful implementation of management functions. The purpose of the article is to study management accounting of costs in the context of responsibility centers, which will facilitate systematization and efficient management of costs with a focus on the importance of this accounting in the economic activities of domestic enterprises on the example of energy supply companies, and also to summarize the current understanding of the structural content of management accounting of costs. The article considers the issues of management accounting at Ukrainian enterprises, in particular, at energy supply companies, where the lack of a clear definition and inefficient use of management accounting tools complicate the process of strategic management. Based on the analysis of scientific sources, it is established that management accounting in Ukraine requires methodological reorientation to adapt to market conditions, and in particular, reorganization of the accounting system with the creation of responsibility centers that would improve cost management and promote the development of enterprises. The key aspects of management accounting are described, including the collection, analysis, interpretation and transfer of information necessary for strategic planning and internal control. The functions of responsibility centers, which cover not only costs, but also revenues, profits and investments, adapted to the specifics of energy supply companies, are described. Different points of view of scholars on management accounting and responsibility centers are analyzed, which facilitates in-depth analysis and comparison with international practice. The article emphasizes the importance of an integrated approach to cost management, which not only improves management accounting but also helps to optimize the cost of services, thereby increasing the efficiency of energy sector enterprises.

PurposeTo be utilized effectively in decision-making processes, management accounting (MA) information should fit the business context and at the same time reflect the roles, responsibilities and values of the actors taking part in the decision-making. This study aims to investigate the limitations for MA information utilization in decision-making. In particular, this study explores limitations stemming from the decision-making process structure and the involvement of several managerial actors.Design/methodology/approachAn exploratory case study of an energy company and its customer company illustrates the current challenges in providing and integrating MA information into decision-making. The analysis is focused on the analytical and actor-based features of the decision-making and thus the limitations for MA information utilization. As a part of the broader research process, the researchers facilitated a meeting in the customer company, where the actors relevant to investment decisions discussed the current limitations in utilizing MA information.FindingsAnalytical and actor-based features may take different forms in the decision-making. Some relevant MA information may not be included in an organization’s decision-making process structure that allows merely conventional, yet analytical, decision alternatives. At the same time, certain actors’ viewpoints (such as sustainability metrics) can be excluded from the process without considering the logic behind the exclusion. This case study identifies the following limitations, largely related to insufficient actor-based features in the decision-making: managers may lack expertise in the use of MA tools, managerial interaction may lack reflection on taken-for-granted assumptions, different managers may appreciate different scope, content and timing of MA information and the process structure can ignore the required managerial viewpoints.Research limitations/implicationsThis study demonstrates that both the decision-making process structure and the needs of the several actors involved may lead to limitations for MA information utilization. Although many limitations stemmed from the insufficient actor-based orientation in the case study, introducing new MA analyses and extending the validity of analytical approaches may also help overcome some of the limitations. Further research should address possibilities to integrate different actors’ viewpoints with MA information already in the decision-making process structure, find ways to introduce MA information on unconventional decision alternatives and enable reflection among and about relevant actors with respect to decision-making. These means could lead to more effective utilization of MA information for decision-making and, consequently, economically viable decisions.Originality/valueThis study addresses the limitations in MA information utilization by combining the viewpoints of analytical decision-making processes and reflective actors, and thus unveils possibilities for enhancing MA practice.

To develop, validate and test the reliability of a measurement instrument that measures the extent to which records describe essential aspects of nursing care such as the admission report, nursing diagnoses, interventions, and progress and outcome evaluations. A measurement instrument was developed based on the Cat-ch-Ing instrument and the Scale for Degrees of Accuracy in Nursing Diagnoses. A record screening was conducted in 7 hospitals in the Netherlands. Content validity was tested by using two Delphi panels. Each of the 250 records was assessed by two reviewers independently. The reliability of the instrument was tested by calculating Cohen's weighted Kappa inter-rater reliability coefficient of 250 records and 12 reviewers. Internal consistency was calculated by using Cronbach's alpha. The new measurement instrument, named D-Catch, consists of six items. Quantity and quality variables were used to judge the accuracy of the nursing documentation. Internal consistency: Cronbach's Alpha 0.722. The inter-rater reliability coefficients were between 0.397-1.000. The D-Catch instrument was estimated to be a valid and reliable measurement instrument for nursing records in hospitals in the Netherlands. An adverse effect on the inter-rater reliability may have been that, specifically in long stay situations, documentation forms with diagnoses, interventions and outcomes were often unstructured and found to be repetitious.

Purpose – This paper investigates the adoption of Strategic Innovation Management Accounting (SIMA) and related organisational and environmental variables in hospitality. This study examines how organisational lifecycle, decentralisation, perceived environmental uncertainty, IS quality and moderation between historical performance and SIMA adoption.Design/methodology/approach – A quantitative research design was used with a survey data from hotel managers to determine the influence of strategic management accounting on decision-making processes. Structural equation modeling (SEM) was utilized to examine the direct and interaction effects of organizational structure, environmental factors, and IS quality on SIMA use.Findings – The results substantiate the positive impact of perceived environmental uncertainty, decentralization, IS quality and organizational life cycle stage on SIMA adoption. Additionally, the results indicate that the influence of previous financial performance on SIMA usage are moderated by usage context, with the relationships weaker in highly uncertain environments, decentralized organizations, mature firms, and organizations with high-quality IS information. These findings game ID directors a glimpse of SIMA as a significant player in each managing financial processes and improving decisions.Originality/value – This study builds on previous research in studying which environmental and organizational conditions moderate the relationship between financial performance and SIMA usage. Different from the prior studies that emphasize on general accounting practices, this study delivers empirical evidence on the strategic adaptation of use of management accounting tools by firms in response to environmental conditions and firm design.Research Implications – The study contributes to our understanding of hotel management by highlighting the role of SIMA in sustaining performance and impact under challenging circumstances. These findings can be utilized by policymakers and industry stakeholders in formulating frameworks for facilitating the adoption of strategic accounting practices in the hospitality industry. Future studies can analyze the contextual relevance of these insights for emerging markets like Indonesia given the regulatory and technological developments.

In recent years, studies in management accounting have focused on family firm businesses while investigating the role of management accounting tools and calling for more research in this field. This paper attempts to analyse how the institutionalization of management accounting tools promoted by professionals comes about and how it is facilitated or hindered by convergence or divergence between the institutional logics that characterize the family firm context. In particular, drawing on Burns and Scapens’ (Manag Account Res 11(1):3–25, 2000) framework, we carry out a longitudinal case study in a small-sized family firm characterized by both the introduction of management accounting tools by professionals and the co-presence of three different institutional logics: family, business and community. The case evidence shows how institutionalization of management accounting tools happens when family, business and community logics converge. Episodes of logics divergence occurred in enacting and reproducing routines related to some of the new tools. These divergences were due to the refusal of members to accept institutional practices promoted by the professionals. The institutionalization took place when the competing logics found a compromise. This paper contributes to the family business literature by offering more evidence on the use of management accounting tools accomplished when the competing logics are aligned with following a family firm’s purposes.

PurposeThis study analyses how family-run businesses operating in the Italian food sector faced the ongoing COVID-19 pandemic that affected the global economy, with the support of management accounting systems.Design/methodology/approachThe methodology used is based on a survey questionnaire conducted on Italian family firms involved in food business. Both qualitative and quantitative data were collected and analysed.FindingsThis study categorised the companies into three groups, according to their long-term orientation and the use of management accounting tools. The results highlight proactive versus passive companies that emphasise various recovery paths from the perspective of performance.Research limitations/implicationsLimitations refer to the attention on a single country and the sample size.Practical implicationsThe main practical implication refers to management at different levels that should better understand how a clear long-term orientation can maintain the competitive position and pre-crisis performance.Originality/valueThis study examines the measures launched by companies to address challenges originating from the COVID-19 pandemic.