The Role of Strategic Management Accounting Tools in Developing Accounting Measurement and Disclosure for The Effects of Climate Changes

Abstract

This research aims to study climate changes and know the international efforts made to reduce the negative effects of climate changes, and the impact of climate changes on management accounting and how to account measure and disclosure of information on greenhouse gas emissions, and to identify the role of strategic management accounting tools in developing the accounting measurement and disclosure of the effects of climate changes. The current study is the first, to the researcher’s knowledge, to specifically examine the role of strategic management accounting tools in developing accounting measurement and disclosure for the effects of climate changes. The results of the research showed that strategic management accounting, with its tools and methods, can help establishments identify and measure costs associated with climate changes, in addition to the possibility of allocating and distributing them to activities, products or the stages that cause them instead of merging them with the additional costs elements of the establishments, which methods and tools of strategic management accounting have contributed to their measurement and disclosure, and perhaps the most important of which is the sustainable balanced score card, which works to rationalize all internal and external decision-making processes related to the economic and environmental activity of these establishments.