Strategy Sustainability and Management Accounting

In an era defined by the “Strategic Turn,” the role of the management accountant has evolved. No longer just a scorekeeper of past performance, today’s accountant is an architect of future value – navigating the complex intersections of neoliberal competition, digital transformation, and the urgent global sustainability agenda. Strategy, Sustainability, and Management Accounting moves beyond the spreadsheets to explore the “why” and “how” of modern business. This isn’t just a textbook; it is a critical toolkit for the next generation of accountants who will struggle to balance the demands of profit with the imperatives of people and the planet. Bridging the Gap Between Theory and Practice This book delivers a dual-focus strategic management accounting course refined over years of the author’s teaching at prestigious liberal universities. This book achieves the rare feat of combining rigorous techno-managerial training with critical social science perspectives. You will not only master the calculations but also understand the political and economic forces that make them necessary as well as problematic. What You Will Discover Inside: The Strategic Turn: Understand how neoliberalism, globalisation, and digitalisation have reshaped competitive landscapes and rendered traditional accounting obsolete. Porterian & Post-Porterian Strategy: Master the frameworks of competitive advantage, from the Five Forces to the Value Chain, and see how they adapt to the ESG era. Strategic Pricing & Positioning: Learn how to deploy Target Costing, Lifecycle Costing, and Dynamic Pricing to dominate the “Survival Zone”. Performance & Control: Dive deep into the Balanced Scorecard and Simons’ Levers of Control to align organisational hierarchies with strategic intent. Operational Excellence: Explore Quality Costing, Manufacturing Flexibility, and Strategic Cost Management at the point of production. Sustainability as Strategy: A comprehensive guide to “sustainabilising” strategy, moving beyond greenwashing to genuine debates of ecological accounting and the critique of “managerial capture”. Real-World Case Studies Theory comes alive with in-depth analyses of global giants facing real crises: Nike: Strategising in a neoliberal, digital world. Tesla vs. VW vs. Toyota: A comparative analysis of strategic positioning in the EV revolution. Patagonia: Pricing a value proposition to save the home planet. Unilever: The challenges of strategic performance management and the gap between rhetoric and reality. Interface Inc.: From “Mission Zero” to “Climate Take Back” – a masterclass in strategic cost management and the surveillant assemblage. H&M Group: Weaving resilience or unravelling trust? A critical look at sustainability in fast fashion. Who This Book Is For: This text is essential reading for upper-level undergraduates, postgraduates, and MBA students taking modules in Strategic Management Accounting, Management Control Systems, and Sustainability Accounting. It is also a vital resource for finance professionals seeking to elevate their role from analyst to strategist. Equip yourself with the knowledge to navigate the contradictions of modern capitalism.