Subject Areas : • Integrated and modern accounting information systems in the organization
Ahmad Khodamipour
1
,
leyla rezaei
2
1 - Professor, Faculty of Management and Economics, Bahonar University of Kerman, Kerman, Iran.
2 -
Keywords:
Abstract :
1. Amin, Vahid & Salehnejad, Seyed Hassan. (2021). The Effect of Firm Sustainability Performance on Economic Value Added during the Firm Life Cycle. Financial Accounting Knowledge, 7(2), 1-30.
2. Azizpanah, Maryam, Sayadi Soumar, Ali, & Oshani, Mohammad. (2015). Investigating the Effect of Applying Management Accounting Techniques on Firm Sustainability with the Moderating Role of Organizational Culture Based on Lebedev's Model. Journal of Management Accounting, 15(54), 129-146.
3. Arab Salehi, Mehdi, Sadeghi, Ghazal, Moinuddin, & Mahmoud. (2013). The Relationship between Social Responsibility and Financial Performance of Companies Listed in Tehran Stock Exchange. Journal of Empirical Accounting Research, 3(3), 1-20.
4. Arroyo, P. (2012). Management accounting change and sustainability: an institutional approach. Journal of Accounting & Organizational Change, 8(3), 286-309.
5. Ballou, B., Casey, R. J., Grenier, J. H., & Heitger, D. L. (2012). Exploring the strategic integration of sustainability initiatives: opportunities for accounting research. Accounting Horizon, 26, 265–288.
6. Babaei, Fatemeh, Rahmani, A., Homayoun, Saeed, & Amin, Vahid. (2018). The Relationship between Corporate Sustainability Performance and Firm Value: With Emphasis on the Role of Disclosure Score and Firm Size. Journal of Accounting Knowledge, 12(3), 1-27.
7. Bennett, M., Schaltegger, S., & Zvezdov, D. (2013). Exploring Corporate Practices in Management Accounting for Sustainability. London/UK: ICAEW.
8. Botes, V., Low, M., & Chapman, J. (2014). Is accounting education sufficiently sustainable? Sustainability Accounting, Management and Policy Journal, 5(1), 95–124.
9. Boulianne, E. & Keddie, L. S. (2018). Where is sustainability within the Canadian education program? Sustainability accounting. Education, regulation, reporting, and stakeholders. Advances in Environmental Accounting & Management, 7, 71–112.
10. Cavanaugh, J. D., & Powers, M. R. (2017). Sustainability management and accounting: The role of human capital. International Journal of Environmental Sustainability, 8(2), 255–268.
11. Corsi, K., & Brunella, A. (2020). Role and implementation of sustainability management control tools: Critical aspects in the Italian context. Accounting, Auditing & Accountability Journal, 34(9), 29–56.
12. Daub, C. H. (2007). Assessing the quality of sustainability reporting: An alternative methodological approach. Journal of Cleaner Production, 15, 75–85.
13. Egan, M., & Tweedie, D. (2018). A “green” accountant is difficult to find. Can accountants contribute to sustainability management incentives? Accounting, Auditing & Accountability Journal, 31(6), 1749–1773.
14. Fatemi, A., & Fooladi, M. (2009). Corporate social performance and shareholder wealth. Journal of Banking & Finance, 33(4), 1154-1163.
15. Fuzi, N. M., Adam, S., Ramdan, M. R., Ong, S. Y. Y., Osman, J., Kolandan, S., ... & Abdullah, K. (2022). Sustainability Management Accounting and Organizational Performance: The Mediating Role of Environmental Management System. Sustainability, 14(21), 14290.
16. Ghaderi, Farzad, Pakmaram, Asgar, Ghalibaf Asl, H., & Bahri Sales, Jamal. (2015). Developing the Concept of Accounting Constructs of Sustainability and Financial Health of Companies in the Iranian Capital Market. Journal of Management Accounting, 14(48), 87-102.
17. Habib, N., & Samuel, A. (2022). Accounting for sustainability: A case study approach. Sustainability Reporting, 10(9), 1090–1105.
18. Hahn, R., & Reimsbach, D. (2014). Are we on track with sustainability literacy? A viewpoint on the influence of sustainability and accounting on future managers' processing of sustainability information. Journal of Global Responsibility, 5(1), 55–67.
19. Hosseini, Seyed Ali, & Ebrahimi, Farheh. (2015). Corporate Sustainability Performance and Systematic Risk. Accounting and Social Interests, 13(2), 61-84.
20. Irafahmi, D. T., Nuris, D. M., Zahroh, F., & Nagari, P. M. (2018). Critical Thinking in Accounting Textbooks. Journal of Education and Learning, 12(1), 21–29.
21. Joshi, S., & Li, Y. (2016). What Is Corporate Sustainability, and How Do Firms Practice It? Journal of Management Accounting Research, 28(2), 1–11.
22. Karmsahhi, Behnam. (2021). The Effect of Management Accounting Procedures on Corporate Sustainability: The Role of the Moderating Variable of Organizational Characteristics. Audit Knowledge, 23(91), 68-96.
23. Lee, W. E., Birkey, R. N., & Patten, D. M. (2017). Exposing Students to Environmental Sustainability in Accounting: An Analysis of Its Impacts in a US Setting. Social and Environmental Accountability Journal, 37(29), 81–96.
24. Maas, K., Schaltegger, S., & Crutzen, N. (2016). Integrating corporate sustainability assessment, management accounting, control, and reporting. Journal of Cleaner Production, 136, 237-248.
25. Maas, K., Schaltegger, S., & Crutzen, N. (2016). Integrating corporate sustainability assessment, management accounting, control, and reporting. Journal of Cleaner Production, 136, 237–248.
26. Mburayi, L. & Wall, T. (2018). Sustainability in the professional accounting and finance curriculum: An exploration. Higher Education, 8(3), 291–311.
27. Nassereddine, H., & Ahmad, A. S. (2019). The role of management accounting systems in sustainable development strategies. In Proceedings of the International Conference on Business Excellence (Vol. 13, No. 1, pp. 313-325).
28. Petersen, H., Lühn, M., Nuzum, A.-K., Schaltegger, S., & Wenzig, J. (2021). Controller als Partner im Nachhaltigkeits-Management. Controlling & Management Review, 65(3), 8–14.
29. Rahnamai Rudposhti, Fereydoon, & Homayouni Rad, Raheleh. (2015). Corporate Sustainability Performance and Systematic Risk. Accounting and Social Interests, 13(2), 61-84.
30. Rahnamai Rudpeshi, Fereydoon, Bani Mahd, Bahman, & Mirsaeedi, Seyed Jafar. (2014). Modernity and Management Accounting. Journal of Management Accounting and Auditing Knowledge, 3(12), 1-12.
31. Rezaei, Shoaib. (2022). A Review of the Thematic Literature on Sustainability/Corporate Social Responsibility in Management Accounting. Journal of Applied Research in Management and Accounting, 5(17), 111-131.
32. Samie, Rojan & Jamei, Reza. (2018). Investigating the Relationship between Voluntary Disclosure of Non-Financial Information and Sustainable Performance in Companies Listed on the Tehran Stock Exchange. Master's Thesis in Accounting, University of Kurdistan Campus.
33. Schaltegger, S., Christ, K. L., Wenzig, J., & Burritt, R. (2022). Corporate sustainability management accounting and multi-level links for sustainability—a systematic review. International Journal of Management Reviews, 24(4), 480–500.
34. Schaltegger, S., Horisch, J., & Freeman, R. E. (2019). The business case for sustainability: A stakeholder theory perspective. Organization & Environment, 32(3), 191–212.
35. Sharma, U., & Kelly, M. (2015). The changing role of accounting education and Management Control systems in the age of sustainability. International Journal of Critical Accounting, 7(3), 289–303.
36. Starik, M., & Kanashiro, P. (2013). Towards a theory of sustainability management: Uncovering and integrating the nearly obvious. Organization & Environment, 26(1), 7–30.
37. Vanini, U., & Bochert, S. (2024). Integration of sustainability issues into management accounting textbooks. Journal of Accounting Education, 66, 100886.
38. Wynder, M., Wellner, K.-U., & Reinhard, K. (2013). Rhetoric or reality? Do accounting education and experience increase weighting on environmental performance in a balanced scorecard? Accounting Education, 22(4), 366–381.
39. Zvezdov, D., & Schaltegger, S. (2018). Sustainability and Accounting Education. Accounting and Sustainability, 16(2), 123–140.
40. Zvezdov, D., & Schaltegger, S. (2019). Sustainability performance and managerial accounting. Journal of Business Ethics, 156, 131-152.
