|
№ 1/2023
2. Schaltegger, S., & Burritt, R. (2018). Business cases and corporate engagement with sustainability: differentiating ethical motivations. Journal of Business Ethics, 147, 241–259. doi.org/10.1007/s10551-015-2938-0 3. Ngwakwe, C. C. (2012). Rethinking the accounting stance on sustainable development. Sustainable Development, 20 (1), 28–41. doi.org/10.1002/sd.462 4. Gray, R. (2010). Is accounting for sustainability actually accounting for sustainability…and how would we know? An exploration of narratives of organisations and the planet. Accounting, Organizations and Society, 35 (1), 47–62. doi.org/10.1016/j.aos.2009.04.006 5. Bebbington, J., & Unerman, J. (2020). Advancing research into accounting and the UN Sustainable Development Goals. Accounting, Auditing & Accountability Journal, 33 (7), 1657–1670. doi.org/10.1108/AAAJ-05-2020-4556 6. Silva, S., & Schaltegger, S. (2019). Social assessment and management of conflict minerals: a systematic literature review. Sustainability Accounting, Management and Policy Journal, 10, 157–182. doi.org/10.1108/SAMPJ-02-2018-0029 7. Abdullah, N. H. N., Krishnan, S., Zakaria, A. A. M., & Morris G. (2022). Strategic management accounting practices in business: A systematic review of the literature and future research directions. Cogent Business & Management, 9 (1), 1–21. doi.org/10.1080/23311975.2022.2093488 8. Marlina, E., & Tjahjadi, B. (2020). Strategic management accounting and university performance: A critical review. Academy of Strategic Management Journal, 19 (2). Retrieved from www.abacademies.org/articles/strategic-management-accounting-and-university-performance-a-critical-review-9028.html. 9. Bondar, M. I., & Yershova, N. Yu. (2015). Methodical approach to entity strategy evaluation on the basis of accounting and analytical strategic management accounting data. Ekonomicnyy analiz, 21 (2), 251–261. Retrieved from www.econa.org.ua/index.php/econa/article/view/891 [in Ukrainian]. 10. Bondar, M. I., & Yershova, N. Yu. (2018). Strategic management accounting in the concept of sustainable development. In Bondar, M. I., Babich, V. V., & Shynun M. M. (Eds.). Actual problems of accounting, analysis and auditing in the conditions of implementation of the concept of sustainable development. Kyiv [in Ukrainian]. 11. Brukhanskyi, R. (2020). Identification of specific functions of strategic management accounting. The Institute of Accounting, Control and Analysis in the Globalization Circumstances, 1, 7–18 [in Ukrainian]. doi.org/10.35774/ibo2020.01.007 12. Pylypenko, A. A. (2007). Organization of accounting and analytical support for strategic development of the enterprise. Kharkiv: KhNEU [in Ukrainian]. 13. Sadovska, I. B., & Nahirska, K. E. (2015). Strategic orientations of management accounting in the economy of sustainable development. Economic Forum, 3, 419–424 [in Ukrainian]. 14. Sokil, O. H. (2018). Theoretical and methodological principles of accounting for the sustainable development of agricultural enterprises. Melitopol: Color Print [in Ukrainian]. 15. Khodzytska, V. V., & Ivchenko, L. V. (2014). Strategic Management Accounting Within Business Entities Integrated Management System. Accounting & Finance, 1 (63), 50–55. Retrieved from afj.org.ua/ua/article/144/ [in Ukrainian]. 16. Shevchuk, V. R. (2014). Strategic management accounting as an information basis for the strategic management of the enterprise. Bulletin of the Lviv Polytechnic National University. Management and entrepreneurship in Ukraine: stages of formation and development problems, 797, 417–422 [in Ukrainian]. 17. Shyhun, M. M., & Khodzytska, V. V. (2015). Political Risks and Their Assessment in Strategic Management Accounting. Accounting & Finance, 2 (68), 71–75. Retrieved from afj.org.ua/ua/article/274/ [in Ukrainian]. 18. Maksymiv, Y., Yakubiv, V., Pylypiv, N., Hryhoruk, I., Piatnychuk, I., & Popadynets, N. (2021). Strategic challenges for sustainable governance of the bioeconomy: preventing conflict between SDGs. Sustainability, 13 (15), 8308. doi.org/10.3390/su13158308 19. PwC. (2019, December). SDG Challenge 2019: Creating a Strategy for a Better World. Retrieved from www.pwc.com/gx/en/sustainability/SDG/sdg-2019.pdf. 20. Silva, S., Nuzum, A. K., & Schaltegger, S. (2019). Stakeholder expectations on sustainability performance measurement and assessment. A systematic literature review. Journal of Cleaner Production, 217, 204–215. doi.org/10.1016/j.jclepro.2019.01.203 21. Linnenluecke, M. K., & Smith, T. (2019). A primer on global environ-mental change. Abacus, 55 (4), 810–824. doi.org/10.1111/abac.12175 22. Whiteman, G., Walker, B., & Perego, P. (2013). Planetary boundaries: ecological foundations for corporate sustainability. Journal of Management Studies, 50 (2), 307–336. doi.org/10.1111/j.1467-6486.2012.01073.x 23. Simmonds, K. (1981). Strategic management accounting. Management Accounting (UK), 59 (4), 26–29. 24. Roslender, R., & Hart, S. (2003). In search of strategic management accounting: Theoretical and field study perspectives. Management Accounting Research, 14 (3), 255–279. doi.org/10.1016/S1044-5005(03)00048-9 25. CIMA. (2005). CIMA Official terminology (2005 Ed.). London: CIMA Publishing. Retrieved from ndl.ethernet.edu.et/bitstream/123456789/21159/1/211.%20Linacre%20House.pdf. 26. Institute of management accountants. (2008). Definition of Management Accounting. Statements on Management Accounting [Practice of management Accounting]. URL: www.imanet.org/-/media/6c984e4d7c854c2fb40b96bfbe991884.ashx?as=1&mh. 27. Verkhovna Rada of Ukraine. (1999). On Accounting and Financial Reporting in Ukraine (Act No. 996-XIV, July 16). Retrieved from zakon.rada.gov.ua/laws/show/996-14#Text [in Ukrainian]. |