Responsible Management Accounting and Controlling, livre ebook

Sustainability is becoming a business megatrend. This book looks into why controlling departments are rarely involved in sustainability topics and do not contribute to corporate responsibility. The author postulates the following assertion: responsible controlling is indispensable in making an organization more responsible. Inside, you’ll learn a specific course of action for the development of a responsible controlling framework toward decision making, which is based on an ethically driven, reflective fundament in order to make a company a responsible business. Through the development of a responsible controlling framework, the author gives recommendations for how controlling should be altered in terms of both tools and mindsets. A twelve-step responsible controlling roadmap is detailed, showing how controlling can contribute to
foster a corporation’s responsible behavior and how sustainability topics can be integrated in management decisions. The conclusion of Responsible Management Accounting and Controlling reiterates the main goal of this book: responsible controlling must first and foremost be understood as a mindset. Responsible controlling, therefore, is an uncommon but indispensable approach of making an organization more responsible.
Responsible Controlling Vision ................................................................xi
Chapter 1 Setting the Stage ...............................................................1
Chapter 2 Responsibility, Sustainability, and Ethics ...........................9
Chapter 3 Management Accounting and Controlling:
A Basic Introduction .......................................................41
Chapter 4 Current Controlling Trends Toward Sustainability
and Responsibility ..........................................................55
Chapter 5 Responsible Controlling: Synthesizing Controlling
and Responsible Management ........................................71
Chapter 6 Stage 1: Soft Factors and People ......................................81
Chapter 7 Stage 2: Hard Factors and Structures.............................103
Chapter 8 Summing It All Up .......................................................129
About the Author ................................................................................135
Notes..................................................................................................137
References ...........................................................................................149
Index .................................................................................................159