Management Accounting and Sustainability (Nachhaltigkeit)

  • Typ:Master's thesis
  • Betreuer:

    Marc Wouters

  • Zusatzfeld:

    intern

  • Management accounting and the pathway to a sustainable economy are intertwined, both on an individual company level and for the economy as a whole. Increased pressure from governments, consumers, investors, and NGOs lead companies to include information about sustainability in their reporting, also known as a corporate social responsibility (CSR) or environmental, social, and governance (ESG) reporting. However, for a company to lead the shift to more sustainable practices, it needs to identify, assess, and implement opportunities for more sustainable processes and products. This is where management accounting can help!
    In this final thesis project, you get the chance to investigate the role of management accounting in sustainability reporting and how it is used to push sustainability projects further. The idea of this final thesis is that you start with an initial literature review on management accounting and sustainability. You will identify and synthesize conceptual and empirical studies on this topic, which may be based on a broad range of research methods.
    You will then develop a framework for ways in which management accounting can support sustainability reporting and making the shift to more sustainable practices. Your thesis can be based on various kinds of research methods, such as literature reviews, case studies, or modeling approaches.
    Possible research questions include, but are not limited to: Which information do decision makers in the organization need for implementing sustainable projects and shifting to more sustainable practices? How can changes towards more sustainable processes be assessed to be labeled successful or unsuccessful? What (monetary) value can be assigned to improvements in sustainable practices e.g. a 1,000,000 t reduction in CO2 emissions per year? How does management accounting support CSR reporting, such as by providing data and detailed analyses?