An Introduction to Sustainable Supply Chain Accounting

Document Type : Original Article

Authors

1 Assistant Professor, Department of Accounting, Faculty of Humanities and Social Sciences, University of Kurdistan, Sanandaj, Iran

2 Master's student in accounting, Faculty of Humanities and Social Sciences, University of Kurdistan, Sanandaj, Iran

10.22034/iaas.2023.190957

Abstract

Globalization brings both opportunities for businesses and threats to their operations. As organizations expand their business scope to include global operations, supply chain management becomes a critical function in achieving corporate sustainability. The internationalization of the supply network has brought a more complex system into play, and the accounting procedures must examine the complexities of the supply chain, which includes the central company and upstream and downstream business partners. Therefore, this research aims to know and understand the accounting nature of the sustainable supply chain, using a descriptive approach and based on the citation and library method, and looking at the separation of the role of financial accounting and management in the sustainable supply chain; And it shows that the lack of internal and possibly external knowledge in this field, little cooperation in collecting, measuring and reporting sustainable performance data, the limitation of common standards and existing sustainability accounting tools for supply chain management. It is one of the challenges of this field. The result of the research is the recommendation to focus on the entire supply chain in the research process, the continuous development of accounting for the sustainability of production and supply chains, there is a need to trade-off between comprehensiveness and considering all sustainability issues and the need to focus on key and specific aspects. . The topics raised in this research start a process of understanding and development that can affect the procedure.

Keywords

References

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Zhu, Q., Sarkis, J., & Geng, Y. (2005). "Green supply chain management in China: pressures, practices and performance". International  journal of

Accounting and Auditing Studies
Volume 12, Issue 48
January 2024
Pages 27-44

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