Identifying system characteristics for development of a sustainability management accounting information system: towards a conceptual design for the manufacturing industry

Petcharat, Nickie and Mula, Joseph M. (2009) Identifying system characteristics for development of a sustainability management accounting information system: towards a conceptual design for the manufacturing industry. In: COINFO 2009: 4th International Conference on Cooperation and Promotion of Information Resources in Science and Technology: Managing Virtual Organisations and Information in the Era of Globalisation, 21-23 Nov 2009, Beijing, China.

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Abstract

This research aims to identify effective management accounting information system’s characteristics to facilitate managing and measuring environmental and social costs while adding value to sustainable manufacturing organizations. This focus is motivated by current practice of activity based costing (ABC), which to date has not recognized environmental costs as appropriate costs of products. In addition, ABC has not covered measuring costs of social impacts which are becoming significant issues for stakeholders. As a result, this study will develop a conceptual model for a Sustainability Management Accounting System (SMAS) that applies the ABC approach but extended by the study. A SMAS employs environmental management accounting and social management accounting concepts and practices, to inform the development of the SMAS conceptual model using system characteristics identified to provide a holistic system for a company. Once full developed, SMAS will provide environmental and social costs information to support disclosures and internal decision making for management of these costs. This paper sets out the theoretical framework for the study that will lead to the development of the conceptual model for a SMAS.


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Item Type: Conference or Workshop Item (Commonwealth Reporting Category E) (Paper)
Refereed: Yes
Item Status: Live Archive
Additional Information: Accepted version deposited in accordance with the copyright policy of the publisher. ©2009 IEEE. Personal use of this material is permitted. However, permission to reprint/republish this material for advertising or promotional purposes or for creating new collective works for resale or redistribution to servers or lists, or to reuse any copyrighted component of this work in other works must be obtained from the IEEE.'
Depositing User: Dr Joseph M. Mula
Faculty / Department / School: Historic - Faculty of Business - School of Accounting, Economics and Finance
Date Deposited: 23 Oct 2009 01:02
Last Modified: 29 Aug 2014 01:12
Uncontrolled Keywords: component; activity based costing (ABC); enviornmetnal management accouting (EMA); social management accounting (SMA); sustainability management accounting system (SMAS); environmetnal cost; social cost
Fields of Research (FOR2008): 15 Commerce, Management, Tourism and Services > 1501 Accounting, Auditing and Accountability > 150105 Management Accounting
15 Commerce, Management, Tourism and Services > 1503 Business and Management > 150303 Corporate Governance and Stakeholder Engagement
15 Commerce, Management, Tourism and Services > 1501 Accounting, Auditing and Accountability > 150106 Sustainability Accounting and Reporting
Socio-Economic Objective (SEO2008): B Economic Development > 91 Economic Framework > 9102 Microeconomics > 910209 Preference, Behaviour and Welfare
Identification Number or DOI: doi: 10.1109/COINFO.2009.19
URI: http://eprints.usq.edu.au/id/eprint/5950

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