Sustainable Management Accounting Systems for Small and Medium-Sized Businesses

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Author(s): Nuwan Gunarathne (University of Sri Jayewardenepura, Sri Lanka)and Thilini Cooray (University of Sri Jayewardenepura, Sri Lanka)
Copyright: 2022
Pages: 24
Source title: Research Anthology on Business Continuity and Navigating Times of Crisis
Source Author(s)/Editor(s): Information Resources Management Association (USA)
DOI: 10.4018/978-1-6684-4503-7.ch041

Keywords: Business and Organizational Research / Business Science Reference / Environment & Agriculture / Sustainable Development

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Abstract

The purpose of this chapter is to provide an overview of environmental and sustainability management accounting (EMA) systems that can be adopted by small and medium-sized enterprises (SMEs). It presents a detailed description of how and why corporate sustainability performance is important for SMEs while placing EMA as a decision support tool to aid sustainability-related corporate strategies. Having discussed various EMA tools and techniques, the chapter also provides an integrative framework for EMA adoption which is based on the evolutionary stages of environmental management. This framework aims to guide SMEs to progress from compliance-orientation towards higher order sustainability outcomes. The chapter stresses the need for the SMEs to continuously take deliberate managerial actions with the support of EMA systems to reach the advanced stages of sustainability in an ever-changing business environment.

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Sustainable Management Accounting Systems for Small and Medium-Sized Businesses

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