Sustainability Management Accounting - A Proposed Model | ||||
| المجلة العلمية للبحوث التجارية (جامعة المنوفية) | ||||
| Articles in Press, Accepted Manuscript, Available Online from 10 August 2025 | ||||
| Document Type: المقالة الأصلية | ||||
| DOI: 10.21608/sjsc.2025.411108.1612 | ||||
 View on SCiNiTO | ||||
| Author | ||||
Abeer Mohamed 
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| كلية التجارة -جامعة عين شمس-قسم المحاسبة | ||||
| Abstract | ||||
| This study examines the impact of management accounting tools on sustainability performance across environmental, social, and economic dimensions. It focuses on six key tools: Environmental Cost Accounting (ECA), Material Flow Cost Accounting (MFCA), Balanced Scorecard (BSC), Social Return on Investment (SROI), Life Cycle Costing (LCC), and Value Chain Analysis (VCA). A quantitative research design was adopted using structured surveys administered to Egyptian companies involved in sustainability practices. Data were analyzed using simple and multiple regression models with interaction terms to capture both individual and combined effects of the tools. The strength and significance of each model were assessed through R, R², adjusted R², F-statistics, and p-values (p < 0.001), while unstandardized coefficients were used to evaluate the direction and magnitude of impact. Results reveal that each tool individually exerts a positive and statistically significant influence on its respective sustainability dimension. Furthermore, combinations of tools—ECA×MFCA, BSC×SROI, and LCC×VCA—demonstrate additional synergistic effects, strengthening environmental, social, and economic performance respectively. This study contributes a novel approach by evaluating both the individual and interactive effects of commonly used sustainability tools within a unified analytical framework which has not been addressed in the previous literature. The findings provide practical implications for companies and policymakers, suggesting that strategically combining these tools can lead to more effective and integrated sustainability outcomes than using them in isolation. | ||||
| Keywords | ||||
| Sustainability Management Accounting Model; Management Accounting Methods; Sustainability dimensions | ||||
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Statistics Article View: 21 |
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