Management Accountants as Strategic Sustainability Partners Exploring the Transformation of Management Control Practices
DOI:
https://doi.org/10.59890/ijmbi.v4i5.61Keywords:
Management Accountant, Sustainability, Management Control System, ESG, Organizational TransformationAbstract
This study explores the transformation of management accountants from financial-oriented controllers into strategic sustainability partners within manufacturing organizations. The research aims to develop a conceptual model explaining how sustainability pressures reshape management control practices and redefine the strategic role of management accountants. Employing an exploratory qualitative multiple case study approach using Gioia methodology, data were collected through in-depth interviews with management accountants, finance managers, and sustainability-related managers from manufacturing companies in Banten, Indonesia. The findings reveal that sustainability integration drives changes in information needs, performance measurement systems, and decision-making processes, enabling management accountants to contribute strategically to sustainable organizational transformation. This study contributes a novel perspective on the evolving role of management accountants in sustainability management.
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