May 2018
Intermediate to advanced
212 pages
5h 15m
English
Content preview from Management Accounting in Support of Strategy
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Sustainability and Performance Management
Introduction
Sustainability is becoming increasingly significant for all organizations and a key aspect of strategy formulation and strategic choice, as well as a potential source of competitive advantage. It is therefore worth considering the contribution that accountants can make toward the achievement of an organization’s sustainability objectives.
What Is Sustainable Development?
Two definitions help us understand what is meant by sustainable development and sustainability.
- Sustainable development is development that “meets the needs of the present without compromising the ability of future generations to meet their own needs” (United Nations World Commission on Environment and Development ...
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