Sustainable Management Accounting and Control: A Transformative Approach to Advancing SDGs

Abstract

Sustainability accounting is fundamental in realizing a low-carbon and unsustainable environment. Given that accounting, organizations, and economic systems are interrelated with sustainability. This article focuses on how Transformative sustainability accounting is in the past in the present, how far the implementation of SDGs in sustainability accounting is, and also what the Islamic view is in addressing sustainability accounting. The method used in writing this article is analyzing, synthesizing, and evaluating literature or written sources relevant to the research topic, especially Sustainability Management Accounting and Control. This method does not involve primary data collection, such as interviews or surveys, but focuses on analyzing existing information in the scientific literature. The result of the discussion of this article is that little attention is paid to how this system appears in the organization. The uncertainty of an organization consists of the capabilities and needs of an organization, such as internal procedures and management accounting. These conflicts are particularly pronounced in cities, where most transformations occur, making them places where sustainability challenges are formidable and significant. The Sustainable Development Goals are then mapped onto the model as an example of how they can be helpful in the transition to sustainability. Sustainable development implies development that "takes into account" and "considers" the environmental dimension. The concept of sustainable accounting focuses not only on the company's financial value but also on its sustainability strategy.