Philip Dickemann

intern

Description:

Management accounting and the pathway to a sustainable economy are intertwined, both on an individual company level and for the economy as a whole. For a company to lead the shift to more sustainable practices, it needs to identify, assess, and implement opportunities for more sustainable processes and products. This is where management accounting can help! Against this background, we propose the following final thesis project:

Several papers in the current literature deal with management accounting adoption, management accounting change, and management accounting innovation. However, there is no paper systematically investigating and describing the literature. Moreover, the connection between the current knowledge on said topics and energy cost accounting remains unknown.

This final thesis project aims to get an overview of the current state of the literature on empirical studies on management accounting adoption and innovation. Furthermore, we want you to draw implications that could arise out of your literature results for Energy Cost Accounting.

Literature:

• Alsharari, Nizar Mohammad; Dixon, Robert; Youssef, Mayada Abd El-Aziz (2015): Management accounting change: critical review and a new contextual framework. In: Journal of Accounting & Organizational Change 11 (4), S. 476–502. DOI: 10.7441/joc.2012.02.09
• Thomas, Tyler F. (2016): Motivating revisions of management accounting systems: An examination of organizational goals and accounting feedback. In: Accounting, Organizations and Society 53, S. 1–16. DOI: 10.1016/j.aos.2016.07.001
• Bierer, Anett; Götze, Uwe (2012): Energy Cost Accounting: Conventional and Flow-oriented Approaches. In: Journal of Competitiveness 4 (2), S. 128–144. DOI: 10.7441/joc.2012.02.09