Sharma, S., & Vredenburg, H. (1998). Proactive Corporate Environmental Strategy and the Development of Competitively Valuable Organizational Capabilities. Strategic Management Journal, 19, 729-753.
https://doi.org/10.1002/(SICI)1097-0266(199808)19:8<729::AID-SMJ967>3.0.CO;2-4

has been cited by the following article:

• TITLE: Management Accounting Practices and Sustainability Performance of Manufacturing Firms in Ghana

  AUTHORS: John Kwame Akuma, George Tackie, Anthony Adu-Asare Idun, Emmanuel Addai Kwaning

  KEYWORDS: Management Accounting Practices, Sustainability Performance, Contingency Theory

  JOURNAL NAME: American Journal of Industrial and Business Management, Vol.14 No.2, February 29, 2024

  ABSTRACT: This study assessed the connection between Management Accounting Practices (MAPs) and sustainability performance (SsP) of manufacturing institutions in Ghana. MAPs comprise the following sub constructs: Costing System (CS), Budgeting System (BS), Performance Management System (PMS), Decision Support System (DSS) and Strategic Management Accounting Practices (SMAP). SsP comprises the following sub indicators: Financial Performance (FP), Social Performance (SP) and Environmental Performance (EP). This research is a quantitative study that applied the cross-sessional survey design to obtain data from managers of manufacturing institutions in Ghana. This was done through the administration of structured questionnaire. Data from 266 respondents were processed using Smart PLS (version 4) and analysed using the Structural Equation Modelling. The paper found significant positive relationships between CS and FP, DSS and EP, DSS and SP, PMS and EP, PMS and SP, as well as SMAP and EP. All other direct relationships were not significant. The research contributes to the literature on MAPs by empirically linking SMAP to SsP of Ghanaian manufacturing firms. These findings extend the literature on MAPs by encouraging manufacturing firms in Ghana to constantly review the activities of competitors before taking decisions since this will help to boost their SsP. The study recommends that leadership of manufacturing firms in Ghana should implement CS (like job costing, process costing and variable costing), DSS (like customer profitability analysis and net present value analysis), PMS (like ratio analysis and keeping records of why employees leave the firm or absent themselves from work) as well as SMAP (like constantly observing what competitors are doing before taking decisions) in order to enhance their sustainability performance (SsP).