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Advancing sustainability through management accounting: insights from a portuguese ornamental stone processing company
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Orientador(es)
Resumo(s)
This study investigates the role of management accounting in supporting sustainability management within an ornamental stone processing company. The research focuses on understanding both the methods (how) and the motivations (why) behind the use of management accounting to address sustainability goals. A case study methodology was employed, allowing for an in-depth examination of the company’s practices. Qualitative data were collected through interviews with key personnel and an analysis of company documents to provide a comprehensive view of its approaches to sustainability. The findings highlight that management accounting plays a significant role in supporting the economic and environmental pillars of sustainability. For instance, it is used to track and optimize resource usage, reduce environmental impacts, and ensure cost-efficiency. However, while the company also engages in various initiatives within the social dimension of sustainability, these efforts are not directly guided or supported by management accounting practices. Instead, they appear to be driven by other factors, such as corporate values, community engagement, or compliance with social responsibility standards. Overall, the study underscores the importance of management accounting as a tool for achieving sustainability, particularly in areas related to financial and environmental performance. It also points
to the need for a broader integration of management accounting into social sustainability efforts to create a more balanced approach. This research provides valuable insights for companies seeking to enhance their sustainability management frameworks.
Descrição
Palavras-chave
management accounting sustainability ornamental stone case study
Contexto Educativo
Citação
Videira, Telma; Leite, J.oaquim; Carmo, Cecília M.R. (2025). Advancing sustainability through management accounting: insights from a portuguese ornamental stone processing company. Ibima Business Review, 2025. ISSN 1947-3788. DOI: 10.5171/2025.493806
Editora
Ibima Publishing