ABSTRACT
This chapter aims to describe more in detail how companies can integrate management accounting and control (MAC) for sustainability. First, the major difference is illustrated between integrating rather simple certifications/standards and integrating strategic and significant sustainability priorities for the entire company. Integration is then explained by means of a three-part division, namely a cognitive, an organizational and a technical integration. It is further described how integration can be understood in the light of structuring processes between people and structures. Therefore, it is clarified how technical, cognitive and organizational structures are affected and what is needed to integrate sustainability issues into MAC systems. Since technical structures are not infrequently the core of traditional MACs, major focus is then placed on the description of the technical structures and the technical integration required for sustainability. An overview of today’s most well-known MAC techniques and tools for sustainability (e.g. budgeting, calculations, hybrid control and measurement systems, etc.) is then presented before the chapter concludes with a discussion of how everything is related and what it means for (management) accounting for sustainability.
