مقاله انگلیسی رویکرد های حسابداری مدیریت نوآورانه برای پایداری تولید در شرکت های کوچک و متوسط

این مقاله علمی پژوهشی (ISI)  به زبان انگلیسی از نشریه اسپرینگر مربوط به سال ۲۰۲۱ دارای ۳۲ صفحه انگلیسی با فرمت PDF می باشد در ادامه این صفحه لینک دانلود رایگان مقاله انگلیسی و بخشی از ترجمه فارسی مقاله موجود می باشد.

کد محصول: H704

سال نشر: ۲۰۲۱

نام ناشر (پایگاه داده): اسپرینگر

نام مجله:  Environment, Development and Sustainability

نوع مقاله: علمی پژوهشی (Research articles)

تعداد صفحه انگلیسی: ۳۲ صفحه PDF

عنوان کامل فارسی:

مقاله انگلیسی ۲۰۲۱ :  رویکرد های حسابداری مدیریت نوآورانه برای پایداری تولید در شرکت های کوچک و متوسط

عنوان کامل انگلیسی:

Innovative management accounting practices for sustainability of manufacturing small and medium enterprises

برای دانلود رایگان مقاله انگلیسی بر روی دکمه ذیل کلیک نمایید

دانلود رایگان مقاله بیس انگلیسی

وضعیت ترجمه: این مقاله تاکنون ترجمه نشده برای سفارش ترجمه ی مقاله بر روی دکمه ذیل کلیک نمایید (کد مقاله:H704)

ثبت سفارش ترجمه تخصصی در تمامی رشته ها

مقالات مرتبط با این موضوع: برای مشاهده سایر مقالات مرتبط با این موضوع (با ترجمه و بدون ترجمه)  بر روی دکمه ذیل کلیک نمایید

مقالات انگلیسی مرتبط با این موضوع جدید

Abstract

The environment in which manufacturing small and medium enterprises operate has become very complex, and therefore manufacturing SME’s owners need to be aware of the impact their decisions have on the environment and society. The aim of the research was to identify which innovative management accounting practices can be integrated into manufacturing SMEs’ strategies to overcome the challenge of being blamed by stakeholders as contributors to social and environmental problems. Published articles were sourced from the University of South Africa’s online library using keywords. A systematic literature review was employed to discover themes and concepts during secondary data gathering to detect traditional and innovative MAPs in management accounting literature all over the globe. The qualitative data analysis and research software, Atlas.ti was used to synthesise the data. Thematic analysis was used to evaluate the occurrence of words, phrases, themes, metaphors, and the construction of concepts in MAPs literature. During the analysis, seven innovative MAPs (activity base costing/budgeting; product life cycle costing; total quality management; environmental costing; target costing; kaizen costing and value analysis) were identified. It is recommended that manufacturing SMEs integrate these innovative MAPs into their strategies to impact their environmental, social, supply chain management and recycling policies to promote operational efficiency to achieve sustainability. Further research to identify influencing factors; strategic procedures; and the environmental and social benefits of integrating these identified innovative MAPs into manufacturing SMEs to achieve sustainability, should be undertaken.

Keywords: Environment · Innovative management accounting practices · Manufacturing · Small and medium enterprises · Social · Sustainability

۱.Introduction

 Manufacturing controls the well-being and wealth of every economy; however, it also directly or indirectly leads to the depletion of the ecosystem and burdens society (Bonvoisin et al., 2017). As a result, society today blames manufacturing enterprises as partly causing global social and environmental problems (Capros et al., 2016). Therefore, high profile multi-national enterprises are also experiencing pressure from stakeholders and broader society to contribute towards environmental sustainability (Syakir et al., 2017; Wangombe, 2013). Jalaludin et al. (2011); Lucas et al. (2013) and Ntalamia (2017) argue that for enterprises to mitigate this pressure from stakeholders, they may need to integrate Management Accounting (MA) into their strategy to help reduce the pressure tarnishing their image in society. Nair and Nian (2017); and the Chartered Institute of Management Accountants (CIMA, 2014), describe MA as the process to assist with decision-making to create value and guarantee sustainable achievements. This is attained when the information provided and analysed allows enterprises to plan, implement and control their strategies. Furthermore, MA provides managers with information to make sound decisions (Dubihlela & Rundora, 2014; Matambele & van der Poll, 2017; Ratnatunga et al., 2015; Tilt, 2018). As a result, the number of enterprises that integrates MA as a practice to disclose their impacts through social and environmental activities in annual reports has increased substantially during the past few years (CIMA, 2014)…

۶.Conclusion

 To address the problem of this research, the systematic literature review discovered that manufacturing SMEs exert considerable pressure on the environment and society through their collective impact of smaller activities (Wangombe, 2013). These impacts could be traced and controlled by using innovative MAPs as a strategic tool which may provide precise information to advance manufacturing SMEs’ social and environmental disclosure on its performance to promote their sustainability. The summary of the findings is presented in Fig. 5 to show the identified innovative MAPs, how they may impact manufacturing SMEs strategic policies and operations to promote their sustainability…

مقالات مرتبط با این موضوع

دانلود مقاله حسابداری

دانلود مقاله رشته مدیریت

مقاله انگلیسی حسابداری مدیریت با ترجمه

مقاله انگلیسی مدیریت تولید با ترجمه

مقاله انگلیسی درباره پایداری سازمان با ترجمه

مقاله انگلیسی درباره SME ها 

مقاله مدیریت صنعتی

مقاله مهندسی صنایع

دانلود مقاله بیس با ترجمه