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Management accountants? role in moving towards sustainability reporting system of Thai-listed companies

Author

Listed:
  • PHANTHIPA SRINAMMUANG

    (Faculty of Business Administration, KASETSART UNIVERSITY)

  • Neungruthai Petcharat

    (Gulf College of Oman)

  • Neungruthai Petcharat

    (Gulf College of Oman)

Abstract

This study examines (1) management accountants? roles in driving sustainable success to create a corporate sustainability, (2) environmental information in annual reports based on the indicators of the Global Reporting Initiatives (GRI), and (3) environmental information in the reports and the information identified by the environmental management accounting (EMA) practices. Management accountants drive as a collaborator with a company to provide environmental information incorporating in the reports for investment decisions. A set of survey is created to conduct environmental performance indicators in annual reports of 2011 and 2012 of two-hundred listed companies in Thailand. Regression analysis is considered appropriate for this study to analyse the relationship among variables. The results reveal that environmental information incorporated in annual reports is positively relevant to the indicators of the GRI guidelines. Environmental information in the reports is also significantly related to the data identified based on the EMA practices. Although management accountants are not fully involved in capturing data, they are intending to play an important role in creating sustainable value towards a corporate sustainability. Thus, management accountant?s roles in driving as a collaborator with a company are related to creating a corporate sustainability from promoting environmental sustainability significantly.

Suggested Citation

  • PHANTHIPA SRINAMMUANG & Neungruthai Petcharat & Neungruthai Petcharat, 2018. "Management accountants? role in moving towards sustainability reporting system of Thai-listed companies," Proceedings of International Academic Conferences 7208951, International Institute of Social and Economic Sciences.
    • Handle: RePEc:sek:iacpro:7208951
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    File URL: https://iises.net/proceedings/36th-international-academic-conference-london/table-of-content/detail?cid=72&iid=046&rid=8951
    File Function: First version, 2018
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    More about this item

    Keywords

    Management accountants? role; corporate sustainability; Environmental Management Accounting (EMA) practices; Environment Performance Indicators; Thailand;
    All these keywords.

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

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