Philip Dickemann

2025

This thesis conducts a systematic literature review of empirical studies on management accounting innovations and their relevance for energy cost accounting. Drawing on research published between 2015 and 2025, identified through a structured search in Scopus and Web of Science, the study examines two key innovation streams: technology-driven tools (e.g., AI, IoT, blockchain, cloud computing) and sustainability-oriented practices (e.g., carbon accounting, ESG reporting). The findings show that while technological innovations are often adopted for their efficiency and performance benefits, sustainability practices are increasingly implemented in response to regulatory and institutional pressures. The analysis highlights a growing combination of both innovation types in   energy cost accounting, where digital tools are used to support and scale sustainability goals. The review highlights both the transformative potential and the practical limitations of these innovations, offering implications for future research and for organizations aiming to strengthen their energy-related accounting systems.