Nickie Petcharat, Neungruthai; Mula, Joseph M. - In: Journal of Financial Reporting and Accounting 10 (2012) 1, pp. 34-54
Purpose – The purpose of this paper is to identify an effective management accounting system using sustainability … (SMA) practices to be developed. This study therefore designs a conceptual model for a sustainability management accounting … system (SMAS) combining EMA and SMA practices to create more accurate cost information of environment and social impacts. A …