Environmental Management Accounting – Developments Over the Last 20 years from a Framework Perspective

IF 3.1 3区 管理学 Q2 BUSINESS, FINANCE Australian Accounting Review Pub Date : 2023-08-26 DOI:10.1111/auar.12407
Roger L. Burritt, Stefan Schaltegger, Katherine Leanne Christ
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Abstract

The most cited framework for environmental management accounting to date was published in the Australian Accounting Review 20 years ago. This framework has until today considerably influenced the development of the environmental management accounting field. Set against new sustainability challenges it is now time to question if the framework remains relevant or if it needs to change, and in what ways, to address the contemporary challenges now facing society. Taking stock of environmental management accounting research and practice over the last two decades, a conceptual discussion is developed which is based on extant literature and the authors’ extensive experience of the topic. Thus, the paper looks back to reflect on the developments from the perspective of the framework and looks towards how environmental management accounting could be further developed in the future. It considers the current and future potential of environmental management accounting and managers to contribute towards sustainable development. This can be through: the development of new areas of application and thematic scopes targeting aspirational sustainability goals such as those represented by the United Nations Sustainable Development Goals and planetary boundaries; extending spatial scope beyond the organisation into supply chains and circular systems; development of new social and environmental measures of performance to complement economic measures; providing information specific to the needs and roles of new personnel using environmental and sustainability information; and building awareness and implementing new drivers for environmental and sustainability management accounting such as AI and chatbots.

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环境管理会计-从框架角度看过去20年的发展
迄今为止被引用最多的环境管理会计框架发表在20年前的《澳大利亚会计评论》上。直到今天,这一框架在很大程度上影响了环境管理会计领域的发展。面对新的可持续性挑战,现在是时候质疑该框架是否仍然相关,或者是否需要改变,以及以何种方式应对社会当前面临的当代挑战了。回顾过去二十年来环境管理会计的研究和实践,基于现有文献和作者对该主题的广泛经验,进行了概念性讨论。因此,本文从框架的角度回顾和反思了环境管理会计的发展,并展望了未来如何进一步发展环境管理会计。它考虑了环境管理会计和管理人员为可持续发展作出贡献的当前和未来潜力。这可以通过:开发新的应用领域和主题范围,以实现理想的可持续性目标,如联合国可持续发展目标和地球边界所代表的目标;将空间范围从组织扩展到供应链和循环系统;制定新的社会和环境绩效指标,以补充经济指标;利用环境和可持续性信息,提供特定于新人员需求和作用的信息;以及提高人们的认识,并实施人工智能和聊天机器人等环境和可持续性管理会计的新驱动因素。
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来源期刊
Australian Accounting Review
Australian Accounting Review BUSINESS, FINANCE-
CiteScore
6.30
自引率
17.60%
发文量
31
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