This CIMA research project provides insights into the interrelationship between existing management accounting practices and accounting tools which seek to guide organisations towards sustainable development and create information about accounting techniques which addresses the issue of sustainable development.
Few studies have sought management accountants views on accounting techniques. This research project builds on the existing literature by paying attention to interactions between sustainable development performance data, management accountants, management accounting processes and management accounting generated data.
Preface
List of Tables
List of Figures
Acknowledgements
Bibliographical Material
1 Introduction to the Issues
Introduction
Outline of research undertaken
The structure of the book
2 Tools for Measuring, Managing and Target
Setting for Sustainable Development
Introduction
Indicators for SD
Indicators for SD with formal assessment criteria
Modelling for SD evaluation using a common metric
Conclusions
3 The Sustainability Assessment Model:
An Outline and Evaluation
Introduction
Background to the SAM
Outline of the SAM
Economic flows
Resource use flows
Environmental flows
Social flows
Bring the flows together and evaluating SD performance
Conclusions
4 Sustainability Assessment Model in Action
Introduction
Project appraisal and capital budgeting in BP
SAM in action: the cases
Oil and gas projects
Landfill gas for energy project
Tree planting project
Evaluating the SAM
Functionality
Interdependencies and modelling
Reservations about monetisation
Non-UK application of the SAM
Conclusions
5 Sustainable Development in Decision Making
in the Oil and Gas Industry
Introduction
Sector strategy for SD
SD evaluation in oil and gas companies (individual
interviews)
Project evaluation approaches
Organisational approaches to CSR
Influences on approaches to SD evaluation
SD evaluation in oil and gas companies (conference
summary)
Conclusions
Sustainable Development Evaluation Outside of
the Oil and Gas Industry
Introduction
Construction
Electricity generation
Conclusions
7 Conclusions
References
Index
