This paper explores the relationship between Environmental Management Accounting (EMA) and sustainability, emphasizing the potential contribution of EMA to achieving sustainability goals. It discusses the need for further research in this area, presents avenues for investigation, and highlights the importance of integrating EMA with environmental and social sustainability considerations, particularly in the context of planetary […]
Category: Comptabilité de la Soutenabilité
“The seeds we grow will always need people to water them”: A study of strong sustainability management in an energy cooperative
This article investigates an organization’s efforts to manage strong sustainability using management control devices such as indicators, budgets, and tools for reporting, deliberating, and decision-making. The study, based on interviews and non-participant observations within a cooperative involved in sustainable energy production, reveals the challenges the cooperative faces in balancing its conflicting objectives while using these […]
On the Sense and Nonsense of Assessing Sustainability in Course Content: Lessons Learned from a French Business School
This chapter focuses on the sense and nonsense of monitoring and quantifying sustainability course content in university curricula. Based on previous research on sustainability assessment in higher education, it discusses the experience of a French business school and its method to assess sustainability in course content. This chapter offers insights into the institutional context of […]
Material Flow Cost Accounting in Vietnam: A Multi-level Exploration
The study examines the adoption of material flow cost accounting in Vietnam to promote green productivity and reduce resource waste. It identifies six barriers to implementation and suggests strategies to overcome them. The research emphasizes the importance of addressing institutional levels and transforming micro-level practices to achieve sustainable production and consumption patterns, aligning with UN […]
The wor(l)d is out -You are not alone: Toward a healing organizational autoethnography in/through feminist reading and writing
This paper explores the experiences of domestic violence and separation, emphasizing the healing power of reading and writing to connect with others. It argues that through this process, individuals can gain feminist relational power to resist patriarchal violence. Drawing on diverse feminist perspectives, the paper views reading and writing as crucial components of healing in […]