Sustainable Management Accounting in Emerging Economies

Abstract

This study explores the integration of sustainable management accounting practices within emerging economies, focusing on Argentina. It examines how organizations can leverage sustainable accounting to enhance financial performance while addressing environmental concerns. Through qualitative interviews with industry experts, the research identifies key barriers to adopting sustainable practices, including a lack of awareness and inadequate regulatory frameworks. The findings suggest that companies that prioritize sustainability can improve stakeholder trust and achieve competitive advantages. By proposing a framework that aligns sustainable accounting with traditional practices, the study provides actionable recommendations for firms aiming to transition towards more responsible management accounting. Ultimately, this research contributes to the literature on sustainability in emerging markets and offers a pathway for organizations to navigate the complexities of environmental accountability.