Literature Review for Teaching Purposes

  • Typ:Masterarbeit
  • Betreuung:

    Philip Dickemann
    Niklas Letmathe

  • Zusatzfeld:

    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 describe methods for environmental management accounting. However, summarizing that knowledge is a task that needs to be tackled. Moreover, environmental management accounting needs to be thought in the upcoming future. For this purpose, the foundation needs to be laid.

    This final thesis project aims to get a detailed overview on a specific subtopic of environmental management accounting. Your task will be the detailed investigation and synthesis of the literature with the clear target audience of students in an environmental management accounting class. Additionally, you will provide a numerical example as well as a set of lecture slides that could be used for academic teaching purposes.

     

    Literature:

    • 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
    • Christ, K. L., & Burritt, R. L. (2015). Material flow cost accounting: a review and agenda for future research. Journal of Cleaner Production, 108, 1378-1389. DOI: 10.1016/j.jclepro.2014.09.005
    • Mickovic, Ana; Wouters, Marc (2020): Energy costs information in manufacturing companies: A systematic literature review. In: Journal of Cleaner Production 254, S. 1–27. DOI: 10.1016/j.jclepro.2019.119927
    • Kaplan, Robert; Ramanna, Karthik (2021): Accounting for Climate Change: The First Rigorous Approach to ESG Reporting. In: Harvard Business Review 99 (6), S. 120–131.
    • Bebbington, Jan; Larringa, Carlos; O’Dwyer, Brendan; Thomson, Ian (2021): Routledge Handbook of Environmental Accounting. ISBN: 978-0-367-15236