• 1500+ Experts
  • A+ Grade
  • Free Turnitin Report

The Evolving Role of Management Accountants in Advancing Organizational Sustainability: Management Accounting & Trust: A Literature Review, Ireland

University University College Dublin (UCD)
Subject Management Accounting & Trust: A Literature Review


  • Overview of increasing scrutiny on business sustainability by stakeholders.
  • Impact of new laws and regulations on business and accounting sectors.
  • Shift in the role of management accountants due to sustainability pressures.

The Integration of Sustainability into Decision Making

A major part of management accountants work is their decision-making processes.

  • Importance of integrating sustainability measures into decision-making processes.
  • Enhancement of organizational performance through sustainability tools.

Management Accountants Levels of Involvement in Sustainability

  • (Ascani, Ciccola, and Chiucchi, 2021) found that non-accountant professionals often take the lead in sustainability initiatives, leaving management accountants with a more passive role.
  • Gatekeeping Role- (Schaltegger and Zvezdov, 2013) describe management accountants as often assuming a “gatekeeping role” between sustainability managers and higher-level management. In this capacity, they primarily filter and transmit information rather than actively participating in the formulation and execution of sustainability strategies.
  • Education and Competence Development -Future involvement of management accountants in sustainability practices depends significantly on their ability to expand their expertise through targeted education and training.
  • Barriers to Involvement- These include a traditional focus on financial metrics, resistance to change, and a lack of standardized sustainability metrics. (Egan and Tweedie, 2018).
  • Strategies for Increased Involvement- linking performance metrics and rewards to sustainability outcomes.
  • Impact on Organizational Performance- Research indicates that organizations with active involvement of management accountants in sustainability tend to perform better in terms of sustainability and financial metrics (Burritt and Schaltegger, 2010). Integrating sustainability into management accounting can lead to improved risk management, cost savings, and enhanced stakeholder satisfaction.


  • Ascani, Ilenia, Roberta Ciccola, and Maria Serena Chiucchi. (2021), “A Structured Literature Review about the Role of Management Accountants in Sustainability Accounting and Reporting” Sustainability13, no. 4: 2357.
  • Bento, R.F., Mertins, L. and White, L.F. (2019) ‘1 do sustainability measures matter in managerial appraisal and rewards?’, Advances in Public Interest Accounting, pp. 1–24.
  • Burritt, R.L. and Schaltegger, S. (2010), “Sustainability accounting and reporting: fad or trend?”, Accounting, Auditing & Accountability Journal, Vol. 23 No. 7, pp. 829-846.
  • Chai, (2009), Sustainability Performance Evaluation System in Government: A Balanced Scorecard Approach towards Sustainable Development, Springer Science and Business Media, New York, NY.
  • Crutzen, N. and Herzig, C. (2013), “A review of the empirical research in management control, strategy and sustainability”, Accounting and Control for Sustainability (Studies in Managerial and Financial Accounting, Vol. 26), Emerald Group Publishing Limited, Bingley, pp. 165-195.
  • Egan, M. and Tweedie, D. (2018), “A “green” accountant is difficult to find: Can accountants contribute to sustainability management initiatives?”, Accounting, Auditing & Accountability Journal, Vol. 31 No. 6, pp. 1749-1773
  • Flamholtz, E.G., Das, T.K. and Tsui, A.S. (1985) ‘Toward an integrative framework of Organizational Control’, Accounting, Organizations and Society, 10(1), pp. 35–50. doi:10.1016/0361-3682(85)90030-3.
  • Frost, G. and Rooney, J. (2021) ‘Considerations of Sustainability in capital budgeting decision-making’, Journal of Cleaner Production, 312, p. 127650.
  • Gabus, and Fontela, E. (1972), “World problems, an invitation to further thought within the framework of DEMATEL”, Battelle Geneva Research Center, Geneva, Switzerland, Vol. 1 No. 8.
  • Hansen, S.C., Otley, D.T, and Van der Stede, W.A. (2003) ‘Practice developments in budgeting: An overview and research perspective’, SSRN Electronic Journal
  • Hansen, G.and Schaltegger, S. (2016), “The sustainability balanced scorecard: a systematic review of architectures”, Journal of Business Ethics, Vol. 133 No. 2, pp. 193-221.
  • Henri, J.-F. and Journeault, M. (2010) ‘Eco-control: The Influence of Management Control Systems on environmental and Economic Performance’, Accounting, Organizations and Society, 35(1), pp. 63–80.
  • Jassem, , Zakaria, Z.and Azmi, A.C. (2022), “Sustainability balanced scorecard architecture and environmental performance outcomes: a systematic review”, International Journal of Productivity and Performance Management, Vol. 71 No. 5, pp. 1728-1760.
  • Kaplan, and Norton, D. (1996), “Using the balanced scorecard as a strategic management system”, Harvard Business Review, pp. 75-85.
  • Lueg, R. and Radlach, R. (2016) ‘Managing sustainable development with management control systems: A literature review’, European Management Journal, 34(2), pp. 158–171.
  • Mistry, V., Sharma, U. and Low, M. (2014), “Management accountants’ perception of their role in accounting for sustainable development: An exploratory study”, Pacific Accounting Review, Vol. 26 No. 1/2, pp. 112-133.
  • O’Dwyer, B. and Unerman, J. (2016), “Fostering rigour in accounting for social sustainability”, Accounting, Organizations and Society, Vol. 49, pp. 32-40

Stuck in Completing this Assignment and feeling stressed ? Take our Private Writing Services

Get Help By Expert

Get premium Ireland assignment help online for your Management Accounting & Trust: A Literature Review. Our skilled writers can do my assignment and offer exceptional literature review writing services. Ireland students, pay for expert assistance and achieve academic excellence. Contact us now for personalized support and outstanding assignment solutions.

Submit Your Assignment Questions & Get Plagiarism Free Answers.


Submit Your Assignment