Sustainable Management Accounting

Municipal waste (MW) sector is one of the core interrelated issue among food, pollution, and energy that can threat all sustainability efforts in any country. This is because it became a valuable input source for waste recyclable re-industrialization in its broader concept from circular economy perspective .On the other hand, MW is one of the key issues under Egypt strategic vision 2030. Converting waste into fertilizers and biofuel represents a three-win solution that deals with food security, pollution, and energy security at the same time. In this paper, we explore the role of waste recycling\ re-industrialization in sustainable development. To do so, different accounting bases and scenarios for MW in collection phase from households are explored to investigate the most profitable and best sustainable development one by adopting Full Cost Accounting (FCA) method. Firstly, the intersections among food, pollution, and energy as a three-win solution from waste recycling are discussed. Secondly, the necessary steps for implementing Pay-As-You-Throw (PAYT) pricing model using FCA method as an accounting approach are determined. Thirdly, different scenarios for implementation are suggested. Finally, a comparative analysis of the results is performed. To conclude, source separation for MW in collection phase from households causes profitability for both governorates and households. Further, the total amount of recyclables and the quality of supplied secondary materials are affected by the level of source separation for MW. Thus, it creates tremendous economic, environmental and social benefits for industry, energy and food security, specially, if it is managed properly with reasonable implementation of integrated sustainable PAYT accounting approach.

In this study, it is focused on how sustainable management accounting systems and activity based cost can consistently be executed. In order to explain sustainable management accounting systems, environmental management accounting are covered. Improvements in sustainable management accounting systems will be providing benefit to the internal decision makers and investors about managing these costs.

Bu çalışmada, Sürdürülebilir Yönetim Muhasebesi Sistemi ile Faaliyete Dayalı Maliyetlemenin uyumlu bir şekilde yürütülebileceği konusuna odaklanılmıştır. Sürdürülebilir Yönetim Muhasebesi Sisteminin gelişimini ifade etmek için çevresel yönetim muhasebesi kavramı ele alınmıştır. Sürdürülebilir Yönetim Muhasebesi Sistemindeki gelişmeler, bu maliyetlerin yönetimi için iç karar alıcılara ve yatırımcılara sosyal maliyet bilgisi sağlayacaktır.