The role of executional strategic cost management techniques in supporting firms' triple bottom line performance
Other Title(s)
دور أدوات الإدارة الإستراتيجية التنفيذية للتكلفة في دعم الأداء الثلاثي للشركات
Joint Authors
Muhammad, Riham Muhammad Safwat
al-Jabali, Muhammad Mustafa
Source
Association of Arab Universities Journal of Accounting and Auditing
Issue
Vol. 9, Issue 1 (30 Apr. 2020), pp.56-79, 24 p.
Publisher
Beni Suef University Faculty of Commerce Department of Accounting
Publication Date
2020-04-30
Country of Publication
Egypt
No. of Pages
24
Main Subjects
Financial and Accounting Sciences
Topics
Abstract EN
Firms' social and environmental responsibilities have affected their objectives to be able to satisfy the needs of different stakeholders that led to the emergence of the concept of firms' (Triple Bottom Line) TBL performance which should be reflected in their strategic cost management systems.
Little of previous studies have analyzed the development in strategic cost management techniques as result of firms' TBL performance, accordingly this research aims to study the development in executional strategic cost management as a subsystem of strategic cost management system in supporting firms' TBL performance and the research studied the development in and the role of Activity based costing and management (ABC&ABM), Life cycle costing and Life cycle sustainability assessment (LCSA), and Sustainability balanced scorecard (SBSC) in supporting firms' TBL performance.
American Psychological Association (APA)
Muhammad, Riham Muhammad Safwat& al-Jabali, Muhammad Mustafa. 2020. The role of executional strategic cost management techniques in supporting firms' triple bottom line performance. Association of Arab Universities Journal of Accounting and Auditing،Vol. 9, no. 1, pp.56-79.
https://search.emarefa.net/detail/BIM-1080463
Modern Language Association (MLA)
Muhammad, Riham Muhammad Safwat& al-Jabali, Muhammad Mustafa. The role of executional strategic cost management techniques in supporting firms' triple bottom line performance. Association of Arab Universities Journal of Accounting and Auditing Vol. 9, no. 1 (2020), pp.56-79.
https://search.emarefa.net/detail/BIM-1080463
American Medical Association (AMA)
Muhammad, Riham Muhammad Safwat& al-Jabali, Muhammad Mustafa. The role of executional strategic cost management techniques in supporting firms' triple bottom line performance. Association of Arab Universities Journal of Accounting and Auditing. 2020. Vol. 9, no. 1, pp.56-79.
https://search.emarefa.net/detail/BIM-1080463
Data Type
Journal Articles
Language
English
Notes
-
Record ID
BIM-1080463