ABSTRACT
Sustainability is among the major global topics influencing market transformations and the competitive position of companies. With its high impact on the economic success of many companies, sustainability related developments also substantially influence the innovation and change of management accounting practice. Conventional management accountants, however, are the least involved actors in the management of sustainability information, and being replaced by a broad range of corporate actors who are at present shaping the design of sustainability management accounting. While sustainability management accounting is mainly established by non-management accountants the need to link it with conventional accounting and to better involve management accountants becomes ever more apparent.
