The application of management accounting practices towards the sustainable development of family businesses: A critical review

Dasanayaka, Chamila H.; Murphy, David; Nagirikandalage, Padmi; Abeykoon, Chamil

doi:10.1016/j.cesys.2021.100064

Cited by 7 publications

(1 citation statement)

References 85 publications

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“…The concept of sustainable development is implemented at different levels: from the union of countries [9] to country [10,11], region [12,13], territorial communities [14] and even family business [15] and enterprises [16].…”

Section: Introductionmentioning

confidence: 99%

Sustainable development of Ukraine as a combination of social, economic and environmental components: structural econometric model of three-pillar approach

Zomchak

2023

IOP Conf. Ser.: Earth Environ. Sci.

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The combination of the economic, social and environmental issues of the country-level development in the case of Ukraine requires modernization of the national economic system and permanent deep institutional reforms. These measures should be aimed at forming a diverse, competitive and socially oriented post-industrial economy capable of ensuring sustainable development. To ensure the improvement of the management of Ukraine’s sustainable development strategy, structural (simultaneous) model is proposed, based on three endogenous (namely GDP as economic variable, income per household as social variable and the expenses for the environmental protection as environmental variable) and seven exogenous variables. Such an approach makes it possible to investigate the interdependence between variables. Model parameters estimates were calculated with the two-step least squares method. A forecast of the development of the main indicators characterizing the economic, social and environmental components of development at the country level was also estimated. For Ukraine in 2021, according to the forecast based on the structural model, the economic and environmental components will have positive dynamics and rapid growth, while the social component will develop, but more stably and without rapid growth.

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Section: Introductionmentioning

confidence: 99%

Sustainable development of Ukraine as a combination of social, economic and environmental components: structural econometric model of three-pillar approach

Zomchak

2023

IOP Conf. Ser.: Earth Environ. Sci.

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Can Sri Lanka be a net-zero nation by 2050?—Current renewable energy profile, opportunities, challenges, and recommendations

Koswatte,

Iddawala,

Kulasekara

et al. 2024

Cleaner Energy Systems

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Environmental responsibility of family businesses: a perspective paper

Dasanayaka,

Gunarathne,

Murphy

2023

JFBM

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PurposeThis perspective paper explores ongoing research into stimuli that promote environmental responsibility in family business contexts. It also delineates emerging patterns and possible directions for future research within this domain.Design/methodology/approachThe authors synthesise, critically assess and integrate existing research to make current thinking about the environmental responsibility of family businesses more accessible to a wide range of readers.FindingsThis paper offers a comprehensive overview of multifaceted triggers and sheds light on how they interact and influence the environmental performance of family businesses. The authors delve into family dynamics and values, examining how they enable a business to develop environmental responsibility practices. Simultaneously, the authors emphasise the importance of probing the impact of the macro environment within which family businesses operate, which either might incentivise or challenge their pursuit of environmental responsibility initiatives. The need to design a robust tool to measure the environmental consciousness of familiness, applicable to specific contextual settings, has been identified. Investigating how accounting and control systems act as supportive management tools to enhance the efficacy of overall corporate performance in family businesses is another area for future research. Moreover, examining these dynamics within the unique landscape of emerging economies offers a promising field of exploration.Originality/valueThis article consolidates existing research on the environmental responsibility of family businesses and puts forward potential avenues for future research.

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The application of management accounting practices towards the sustainable development of family businesses: A critical review

Cited by 7 publications

References 85 publications

Sustainable development of Ukraine as a combination of social, economic and environmental components: structural econometric model of three-pillar approach

Sustainable development of Ukraine as a combination of social, economic and environmental components: structural econometric model of three-pillar approach

Can Sri Lanka be a net-zero nation by 2050?—Current renewable energy profile, opportunities, challenges, and recommendations

Environmental responsibility of family businesses: a perspective paper

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