Examining the Role of Management Accounting in Enhancing Organisational Sustainability

Abstract

The integration of sustainability considerations into organisational strategy has emerged as a critical imperative for modern businesses facing increasing environmental and social challenges. This paper examines the pivotal role of management accounting in enhancing organisational sustainability through a comprehensive review of contemporary literature. Drawing from systematic analyses of academic journals published between 2020-2025, this study explores how management accounting tools and practices facilitate sustainable value creation while addressing the triple bottom line of economic, environmental, and social performance. The research identifies key areas where management accounting contributes to sustainability, including environmental management accounting (EMA), carbon accounting, sustainability balanced scorecards (SBSC), and integrated performance measurement systems. Findings reveal that organisations successfully implementing sustainability-oriented management accounting practices demonstrate improved environmental performance, enhanced stakeholder engagement, and strengthened competitive positioning. However, significant challenges remain in terms of measurement complexity, integration barriers, and the need for more sophisticated analytical frameworks. The paper concludes with recommendations for future research directions and practical implications for organisations seeking to leverage management accounting as a strategic tool for sustainability transformation. This research contributes to the growing body of knowledge on sustainability accounting and provides valuable insights for academics, practitioners, and policymakers committed to advancing sustainable business practices.