Implications of Sustainable Supply Chain Management Literature to Management Accounting

Asuman Atik () and Iva Kovacevic ()
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Asuman Atik: Marmara University, Turkey
Iva Kovacevic: Marmara University, Turkey

Eurasian Journal of Business and Management, 2020, vol. 8, issue 3, 205-219

Abstract: The main purpose of this article is to make an extensive review on the sustainable supply chain management literature in order to find some implications to management accounting. It also aims to explain sustainability in supply chain management, the needs of a sustainable supply chain, historical development and importance of sustainable supply chains. As the first step, a keyword search was conducted in the well-known databases, and then, sustainable supply chain management (SSCM) studies, which have connections to and implications for management accounting are evaluated and summarized separately. Although SSCM literature is very rich, the number of SSCM studies which have implications to management accounting is scarce. They point out that management accountants may take parts especially in determining cost and profitability of sustainable products, cost and quality evaluation of input materials and risk evaluation of suppliers, developing costing models for sustainable production, measuring performance in economic, environmental and social areas, and making cost-benefit analysis in the implementation and adoption of sustainability in each steps of sustainable supply chains.

Keywords: Sustainability; Sustainable Supply Chains; Management Accounting Framework (search for similar items in EconPapers)
Date: 2020
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Citations: View citations in EconPapers (1)

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