| مشخصات مقاله | |
| ترجمه عنوان مقاله | مروری بر ادبیات ساختاریافته در مورد نقش حسابداران مدیریت در حسابداری و گزارشگری پایداری |
| عنوان انگلیسی مقاله | A Structured Literature Review about the Role of Management Accountants in Sustainability Accounting and Reporting |
| انتشار | مقاله سال 2021 |
| تعداد صفحات مقاله انگلیسی | 25 صفحه |
| هزینه | دانلود مقاله انگلیسی رایگان میباشد. |
| پایگاه داده | نشریه MDPI |
| نوع نگارش مقاله | مقاله پژوهشی (Research article) |
| مقاله بیس | این مقاله بیس نمیباشد |
| نمایه (index) | JCR – Master Journal List – Scopus – DOAJ |
| نوع مقاله |
ISI |
| فرمت مقاله انگلیسی | |
| ایمپکت فاکتور(IF) |
3.251 در سال 2020 |
| شاخص H_index | 14 در سال 2020 |
| شاخص SJR | 0.234 در سال 2020 |
| شناسه ISSN | 2071-1050 |
| شاخص Quartile (چارک) | Q2 در سال 2020 |
| فرضیه | ندارد |
| مدل مفهومی | ندارد |
| پرسشنامه | ندارد |
| متغیر | ندارد |
| رفرنس | دارد |
| رشته های مرتبط | حسابداری |
| گرایش های مرتبط | حسابداری مالی، حسابداری مدیریت |
| نوع ارائه مقاله |
ژورنال |
| مجله / کنفرانس | پایداری – Sustainability |
| دانشگاه | Department of Management, School of Economics, Italy |
| شناسه دیجیتال – doi | https://doi.org/10.3390/su13042357 |
| کد محصول | E15774 |
| وضعیت ترجمه مقاله | ترجمه آماده این مقاله موجود نمیباشد. میتوانید از طریق دکمه پایین سفارش دهید. |
| دانلود رایگان مقاله | دانلود رایگان مقاله انگلیسی |
| سفارش ترجمه این مقاله | سفارش ترجمه این مقاله |
| فهرست مطالب مقاله: |
| Abstract Introduction Research Method The Structured Literature Review Findings Discussion, Future Research Directions, and Conclusions Appendix References |
| بخشی از متن مقاله: |
| Abstract Management accountants have proven to be pivotal for introducing new forms of accounting and reporting in companies to support managers in their decision-making process. The purpose of this paper is to review the literature on the role management accountants play in sustainability accounting and reporting to understand how research is progressing, point out its focus, critique its developments, and finally, identify future research avenues. Results reveal that, to date, management accountants’ level of involvement is lower than that of non-accountants and that there is a consensus in academia and practice that a more significant involvement of management accountants is needed for promoting homogenization of sustainability accounting and reporting in companies and its more widespread diffusion and use among managers, thus embedding sustainability in corporate strategy and practices. Our findings show that more active involvement of management accountants depends, among other things, on their ability to broaden their competencies to include other domains of expertise and on the role of accounting education in improving their sustainability knowledge. Therefore, we call for more research on the competencies, skills, and roles that management accountants should play in order to promote the adoption and improvement of sustainability accounting and reporting. Introduction Over the last three decades, pressures from external stakeholders and new normative requirements for regulatory compliance as well as managers initiatives provided by managers have increased the relevance of sustainability accounting and reporting in numerous companies and in society, in general.In order to ensure that sustainability practices become deeply rooted in organizations and embedded in corporate strategy, it is necessary that management accounting and reporting integrate sustainability measures and tools that help managers include sustainability criteria in their decision-making processes and in organizational daily routines. |