Assessing the Contribution of Managerial Accounting in Sustainable Organizational Development in the Healthcare Industry

Anca Antoaneta Vărzaru (), Claudiu George Bocean (), Maria Magdalena Criveanu, Adrian-Florin Budică-Iacob and Daniela Victoria Popescu
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Anca Antoaneta Vărzaru: Department of Economics, Accounting and International Business, University of Craiova, 200585 Craiova, Romania
Claudiu George Bocean: Department of Management, Marketing and Business Administration, University of Craiova, 200585 Craiova, Romania
Maria Magdalena Criveanu: Department of Management, Marketing and Business Administration, University of Craiova, 200585 Craiova, Romania
Adrian-Florin Budică-Iacob: Department of Management, Marketing and Business Administration, University of Craiova, 200585 Craiova, Romania
Daniela Victoria Popescu: Department of Management, Marketing and Business Administration, University of Craiova, 200585 Craiova, Romania

IJERPH, 2023, vol. 20, issue 4, 1-16

Abstract: Sustainability and digital transformation are two phenomena influencing the activities of all organizations. Managerial accounting is an essential component of these transformations, having complex roles in decision-making to ensure sustainable development through implementing modern technologies in the accounting process. This paper studies the roles of digitized managerial accounting in organizational sustainability drivers from a decision-making perspective. The empirical investigation assesses the influence of managerial accounting on the economic, social, and environmental drivers of sustainability from the perception of 396 Romanian accountants using an artificial neural network analysis and structural equation modeling. As a result, the research provides a holistic view of the managerial accounting roles enhanced by digital technologies in the sustainable development of healthcare organizations. From the accountants’ perception, the leading managerial accounting roles on organizational sustainability are enablers and reporters of the sustainable value created in the organization. Additionally, the roles of creators and preservers are seen as relevant by a significant part of the respondents. Therefore, healthcare organizations must implement a sustainability vision in managerial accounting and accounting information systems using the capabilities offered by new digital technologies.

Keywords: managerial accounting; accounting roles; sustainability; digital transformation; digital technologies (search for similar items in EconPapers)
JEL-codes: I I1 I3 Q Q5 (search for similar items in EconPapers)
Date: 2023
References: View references in EconPapers View complete reference list from CitEc
Citations: View citations in EconPapers (2)

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