Integrating Sustainability in Controlling and Accounting Practices: A Critical Review and Implications for Competences in German Vocational Business Education
Fuente:
arXiv
Saved in:
| Main Authors: | , |
|---|---|
| Format: | Preprint |
| Published: |
2024
|
| Subjects: | |
| Online Access: | |
| Tags: |
Add Tag
No Tags, Be the first to tag this record!
|
| _version_ | 1866917684525924352 |
|---|---|
| author | Pargmann, Julia Berding, Florian |
| author_facet | Pargmann, Julia Berding, Florian |
| contents | Sustainability in accounting and controlling has traditionally been understood in terms of securing the long-term existence of companies. However, with the introduction of integrated non-financial reporting, sustainability, as per the triple bottom line model, is increasingly being discussed as a component of accounting and controlling. Yet, integration primarily occurs in separate sustainability management and controlling departments. Moreover, the implementation of sustainability efforts requires suitably qualified employees, who drive the transition. The academic discourse surrounding sustainability in businesses in general, and in accounting and controlling specifically, is complex. It remains unclear to what extent sustainability has been integrated into accounting and controlling, and what competencies employees need to manage this transformation. These questions will be critically analyzed in this structured literature review of 79 publications. The results provide insights into a) how companies conceptualize sustainability, b) whether and how they integrate it into their value creation processes, and c) the relevance of accounting and controlling for these developments. To contextualize the role of employees, the competency requirements within companies will be analyzed to enable employees in accounting and controlling to engage effectively in sustainability-oriented activities. Specifically, implications for changes in curricula with a focus on accounting and controlling are derived. |
| format | Preprint |
| id |
arxiv_https___arxiv_org_abs_2406_02314 |
| institution | arXiv |
| publishDate | 2024 |
| record_format | arxiv |
| spellingShingle | Integrating Sustainability in Controlling and Accounting Practices: A Critical Review and Implications for Competences in German Vocational Business Education Pargmann, Julia Berding, Florian General Economics Economics Sustainability in accounting and controlling has traditionally been understood in terms of securing the long-term existence of companies. However, with the introduction of integrated non-financial reporting, sustainability, as per the triple bottom line model, is increasingly being discussed as a component of accounting and controlling. Yet, integration primarily occurs in separate sustainability management and controlling departments. Moreover, the implementation of sustainability efforts requires suitably qualified employees, who drive the transition. The academic discourse surrounding sustainability in businesses in general, and in accounting and controlling specifically, is complex. It remains unclear to what extent sustainability has been integrated into accounting and controlling, and what competencies employees need to manage this transformation. These questions will be critically analyzed in this structured literature review of 79 publications. The results provide insights into a) how companies conceptualize sustainability, b) whether and how they integrate it into their value creation processes, and c) the relevance of accounting and controlling for these developments. To contextualize the role of employees, the competency requirements within companies will be analyzed to enable employees in accounting and controlling to engage effectively in sustainability-oriented activities. Specifically, implications for changes in curricula with a focus on accounting and controlling are derived. |
| title | Integrating Sustainability in Controlling and Accounting Practices: A Critical Review and Implications for Competences in German Vocational Business Education |
| topic | General Economics Economics |
| url | https://arxiv.org/abs/2406.02314 |