Management accountants? role in moving towards a corporate sustainability in Thailand

Phanthipa Srinammuang () and Neungruthai Petcharat ()
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Phanthipa Srinammuang: Faculty of Business Administration, KASETSART UNIVERSITY
Neungruthai Petcharat: Gulf College of Oman

International Journal of Business and Management, 2018, vol. 6, issue 2, 78-89

Abstract: This study examines (1) management accountants? roles in driving sustainable success to create a corporate sustainability, (2) environmental information in annual reports based on the indicators of the Global Reporting Initiatives (GRI), and (3) environmental information in the reports and the information identified by the environmental management accounting (EMA) practices. Management accountants drive as a collaborator with a company to provide environmental information incorporating in the reports for investment decisions. A set of survey is created to conduct environmental performance indicators in annual reports of 2011 and 2012 of two-hundred listed companies in Thailand. Regression analysis is considered appropriate for this study to analyse the relationship among variables. The results reveal that environmental information incorporated in annual reports is positively relevant to the indicators of the GRI guidelines. Environmental information in the reports is also significantly related to the data identified based on the EMA practices. Although management accountants are not fully involved in capturing data, they are intending to play an important role in creating sustainable value towards a corporate sustainability. Thus, management accountant?s roles in driving as a collaborator with a company are related to creating a corporate sustainability from promoting environmental sustainability significantly.

Keywords: roles of management accountants; environmental sustainability accounting; environmental management accounting; environmental indicators; GRI (search for similar items in EconPapers)
JEL-codes: M41 (search for similar items in EconPapers)
Date: 2018
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Persistent link: https://EconPapers.repec.org/RePEc:sek:jijobm:v:6:y:2018:i:2:p:78-89

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