Digital Transformation in Strategic Management Accounting for Fair and Sustainable Transition
Digital Transformation in Strategic Management Accounting for Fair and Sustainable Transition

Author(s): Galina Chipriyanova, Tsvetelina Yalamova
Subject(s): Economy, Business Economy / Management, Accounting - Business Administration, ICT Information and Communications Technologies
Published by: Университет за национално и световно стопанство (УНСС)
Keywords: Strategic Management Accounting (SMA); digital transformation; sustainable transition; Corporate Sustainability Reporting Directive (CSRD); European Sustainability Reporting Standards (ESRS)
Summary/Abstract: A fair socio-ecological transition is a key challenge facing modern organizations, requiring an effective combination of sustainability, social justice and economic efficiency. This research paper explores the role of strategic management accounting in the context of digital transformation, focusing on its potential to support a fair transition. It analyses key tools and approaches through which accounting can integrate environmental and social objectives into strategic management. It examines best practices and highlights the innovations that digitalization brings to the field of management accounting, offering solutions to effectively address the challenges of transition.

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