مقاله انگلیسی رایگان در مورد شیوه های حسابداری مدیریت خلاقانه جهت پایداری SME های تولیدی – اسپرینگر ۲۰۲۱

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مشخصات مقاله
ترجمه عنوان مقاله شیوه‌های حسابداری مدیریت نوآورانه برای پایداری شرکت‌های کوچک و متوسط تولیدی
عنوان انگلیسی مقاله Innovative management accounting practices for sustainability of manufacturing small and medium enterprises
انتشار مقاله سال ۲۰۲۱
تعداد صفحات مقاله انگلیسی  ۳۲ صفحه
هزینه دانلود مقاله انگلیسی رایگان میباشد.
پایگاه داده نشریه اسپرینگر
مقاله بیس این مقاله بیس میباشد
نمایه (index) scopus – master journals – JCR
نوع مقاله ISI
فرمت مقاله انگلیسی  PDF
ایمپکت فاکتور(IF)
۲٫۹۵۵ در سال ۲۰۲۰
شاخص H_index ۵۶ در سال ۲۰۲۱
شاخص SJR ۰٫۵۹۷ در سال ۲۰۲۰
شناسه ISSN ۱۳۸۷-۵۸۵X
شاخص Quartile (چارک) Q2 در سال ۲۰۲۰
فرضیه ندارد
مدل مفهومی ندارد
پرسشنامه ندارد
متغیر دارد
رفرنس دارد
رشته های مرتبط حسابداری
گرایش های مرتبط حسابداری مدیریت
نوع ارائه مقاله
ژورنال
مجله / کنفرانس محیط زیست، توسعه و پایداری – Environment, Development and Sustainability
دانشگاه Department of Management Accounting, Unisa, Pretoria, South Africa
کلمات کلیدی محیط زیست، شیوه های نوآورانه حسابداری مدیریت، تولید، شرکت های کوچک و متوسط، اجتماعی، پایداری
کلمات کلیدی انگلیسی Environment – Innovative management accounting practices – Manufacturing – Small and medium enterprises – Social – Sustainability
شناسه دیجیتال – doi
https://doi.org/10.1007/s10668-021-01425-w
کد محصول E16170
وضعیت ترجمه مقاله  ترجمه آماده این مقاله موجود نمیباشد. میتوانید از طریق دکمه پایین سفارش دهید.
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فهرست مطالب مقاله:

Abstract

Introduction

Background

Research methodology

Data analysis

Findings

Conclusion

Appendix

References

 

بخشی از متن مقاله:

Abstract

     The environment in which manufacturing small and medium enterprises operate has become very complex, and therefore manufacturing SME’s owners need to be aware of the impact their decisions have on the environment and society. The aim of the research was to identify which innovative management accounting practices can be integrated into manufacturing SMEs’ strategies to overcome the challenge of being blamed by stakeholders as contributors to social and environmental problems. Published articles were sourced from the University of South Africa’s online library using keywords. A systematic literature review was employed to discover themes and concepts during secondary data gathering to detect traditional and innovative MAPs in management accounting literature all over the globe. The qualitative data analysis and research software, Atlas.ti was used to synthesise the data. Thematic analysis was used to evaluate the occurrence of words, phrases, themes, metaphors, and the construction of concepts in MAPs literature. During the analysis, seven innovative MAPs (activity base costing/budgeting; product life cycle costing; total quality management; environmental costing; target costing; kaizen costing and value analysis) were identified. It is recommended that manufacturing SMEs integrate these innovative MAPs into their strategies to impact their environmental, social, supply chain management and recycling policies to promote operational efficiency to achieve sustainability.

Introduction

     Manufacturing controls the well-being and wealth of every economy; however, it also directly or indirectly leads to the depletion of the ecosystem and burdens society (Bonvoisin et al., 2017). As a result, society today blames manufacturing enterprises as partly causing global social and environmental problems (Capros et al., 2016). Therefore, high profile multi-national enterprises are also experiencing pressure from stakeholders and broader society to contribute towards environmental sustainability (Syakir et al., 2017; Wangombe, 2013). Jalaludin et al. (2011); Lucas et al. (2013) and Ntalamia (2017) argue that for enterprises to mitigate this pressure from stakeholders, they may need to integrate Management Accounting (MA) into their strategy to help reduce the pressure tarnishing their image in society. Nair and Nian (2017); and the Chartered Institute of Management Accountants (CIMA, 2014), describe MA as the process to assist with decision-making to create value and guarantee sustainable achievements.

Conclusion

     To address the problem of this research, the systematic literature review discovered that manufacturing SMEs exert considerable pressure on the environment and society through their collective impact of smaller activities (Wangombe, 2013). These impacts could be traced and controlled by using innovative MAPs as a strategic tool which may provide precise information to advance manufacturing SMEs’ social and environmental disclosure on its performance to promote their sustainability. The summary of the findings is presented in Fig. 5 to show the identified innovative MAPs, how they may impact manufacturing SMEs strategic policies and operations to promote their sustainability.

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