What is it about?
The perception of management accountants in relation to sustainable development is seen. The management accountants of small-medium organisations in New Zealand play a limited role in sustainable development compared to management accountants of larger organisations.
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Why is it important?
It is crucial that management accountants and managers consider sustainable development as an integral part of their decision-making. Although there is overwhelming support for a movement towards sustainable development, little empirical evidence exists regarding how extensive the roles of management accountants have become in accounting for sustainable development.
Perspectives
Writing this article with co-authors was an enjoyable exercise. We have seen limited role of management accountants in sustainable development and so we wanted to contribute to this literature.
Dr Umesh Sharma
University of Waikato
Read the Original
This page is a summary of: Management accountants' perception of their role in accounting for sustainable development, Pacific Accounting Review, April 2014, Emerald,
DOI: 10.1108/par-06-2013-0052.
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