Current modern companies, which are also the key factors of a global economy, are subject to increasing pressures to conduct their business in an environmentally responsible manner, due to social and environmental problems. Improving long-term environmental performance can bring economic benefits to those companies that are innovative and environmentally sensitive, especially by integrating environmental information into their business strategies. Considering all the changes, sustainability reporting, management, and financial accounting becomes a powerful information tool for executives, managers, and employee teams to gain insights and make better decisions. Along with concepts such as ethical, controlling, auditing, management, and financial accounting, reporting provides value with the decision-making process. All these debates underline the major responsibility of users when configuring accounting and finance models and thereby in modelling business information.

Sustainability Reporting, Ethics, and Strategic Management Strategies for Modern Organizations proposes an interdisciplinary perspective and explores various theoretical and practical approaches of ethical standards, management accounting, and their impact in the 21st century on different areas of activity. It contrasts external financial accounting for government regulators and the investment community with internal management accounting for managers to leverage for decision making. In addition, the book examines the role of management accounting and sustainability reporting from other points of view such as ethical standards, corporate social responsibility, creative accounting, green accounting, environmental indicators, e-accounting, KPI, lean accounting, controlling, auditing, reporting, etc., offering a number of new insights into management accounting. It is intended for chief financial officers, financial controllers, business analysts, financial planners, financial analysts, budgeting managers, executives, managers, academicians, researchers, and students.

Coverage:

The many academic areas covered in this publication include, but are not limited to:

Accounting and Finance
Behavioral Finance
Corporate Governance
Corporate Social Responsibility
Financial Marketing
Financial Performance
Financial Reporting
Leadership Development
Multi-Criteria Decision Making
Performance Management

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Editor/Author Biographies

Ionica Oncioiu holds a Ph.D. in economy and accounting. Her research interests include the development of SMEs innovation, Project Management, Accounting Information Systems, Asset Management and E-Commerce Marketing. She has had more than 10 years of experience in this area and has published 10 text books and more than 70 papers in scholarly peer reviewed international journals, also authoring eight books.

Sorinel Căpuşneanu is a PhD. associate professor at Titu Maiorescu University of Bucharest. Also, he is the Editor in Chief of Academic Journal of Economic Studies. His research focus is the area of Management Accounting, Management Performance, Management Information Systems, Audit and Controlling, and Business Ethics. He is the author of the following books: Elements of Cost Management, Economica Publishing House (2008) and Management Accounting. Performance Assessment Tool, University Publishing House (2013) and co-author of Ethics and Decision-Making for Sustainable Business Practices (Chapter 7 Business Ethics and Cost Management in SME’s. Theories of Business Ethics and Cost Management Ethos) published by IGI-Global (USA, 2017). He has participated in numerous national and international conferences and has made a remarkable contribution to managerial accounting by publishing several articles.

Dan Ioan Topor is a PhD lecturer at the 1 Decembrie 1918 University of Alba-Iulia, Faculty of Economic Sciences. His research focus is the area of Management Accounting, Management Performance and Management Information Systems, Audit and Controlling, and Business Ethics. He is the author of the following books: New dimensions of cost-related cost information for winemaking (2014) and Basics of Accounting (2016). He has published numerous articles on Managerial Accounting and Management Control and has participated in numerous national and international conferences.

Dana Maria Constantin is a PhD. lecturer at the University of Bucharest, Department of Meteorology and Hydrology. Her research focus is the area of biometeorology, bioclimatology, meteorology, climatology. She is the author of the book: The relation between the climate and the environment pollution in the area of Slatina (2013). She has published numerous articles on meteorology and climatology, and she has participated in numerous national and international conferences.

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