Management accounting: contribution to sustainability reporting

Vera Sampaio, Anabela Martins da Silva, Amélia Ferreira da Silva and Albertina Paula Monteiro

International Journal of Education Economics and Development, 2026, vol. 17, issue 3/4, 249-264

Abstract: This work aims to answer the research question: how and what is management accounting's contribution to sustainability reporting in small and medium-sized enterprises? The authors developed a case study based on direct observation, document analysis, and content analysis of semi-structured interviews. The unit of analysis was a Portuguese company in the textile sector. In addition to internal data sources, the authors conducted a content analysis of the websites of the five main competitors. The results show that the information produced by management accounting is integrated into the sustainability report and is involved in the current decision-making process concerning economic and environmental sustainability issues. The results of this work are relevant for SME managers, particularly SMEs in the textile sector, as a reference for creating and implementing standardised reporting models. Thus, they make it possible to compare the performance of companies in the same industry.

Keywords: management accounting; sustainability; sustainability reporting; corporate strategies; case study; decision-making; small and medium-sized enterprises; textile sector; content analysis. (search for similar items in EconPapers)
Date: 2026
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