Management accounting and sustainability

Venkateshwaran Narayanan

Chapter 23 in Handbook of Critical Environmental Accountability and Sustainability, 2026, pp 360-367 from Edward Elgar Publishing

Abstract: This chapter delves into the evolving focus of sustainability accounting, initially centred on reporting and now increasingly on management accounting. This chapter contrasts two main perspectives: the pragmatic camp, which views management accounting as a tool for achieving win–win situations for businesses and the environment; and the critical camp, which challenges the status quo and seeks transformative changes in socio-political structures. The pragmatic approach is critiqued for its business-centric view and lack of ontological orientation.

Keywords: Engagement; Business; Non-Business World Views; Intrinsic; Sustainability (search for similar items in EconPapers)
Date: 2026
ISBN: 9781802201765
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