Advancing Sustainability Management Accounting in the Asia Pacific Region
The articles in this ebook have explored various types and approaches of EMA, the use of new external report tools and sustainability management practices to support corporate decision makers to develop and advance sustainability management. The introductory article provides evidence of accounting information providing feedback and feedforward information while the subsequent articles supply either a model-based or archival-based or case study empirical evidence with sustainability management practices and performance as a common theme in each article. These applications and practices to manage sustainability challenges and issues may be used differently in different countries. The articles have shed some new light on the areas of EMA and sustainability management practices by providing new theoretical lenses, different methodological approaches, empirical evidence using different frameworks from different schools of thought. We believe that the findings from the papers in this special issue provide new insights into EMA and sustainability management practices in developing and developed countries as well as raising new issues that warrant future research.
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