Responsible Management Accounting and Controlling: A Practical Handbook for Sustainability, Responsibility, and Ethics

  • 2h 29m
  • Daniel A. Ette
  • Business Expert Press
  • 2015

Currently accounting and controlling are little involved in responsible business. This book offers a responsible controlling framework and a 12-step roadmap how management accounting and controlling can be adapted to become a change agent towards responsible business. The main issue of this book is to be seen in the fact that controlling and management accounting departments are hardly involved in sustainability, responsibility and ethics (SRE) topics and thus do not contribute to responsible business. The book deals with the conviction that responsible controlling is indispensable to make an entire organization more responsible. The main content of this book is the conceptual development of a Responsible Controlling Framework towards decision-making based on an ethically sound fundamental in order to make a company a responsible business. The conceptual approach helps to ensure the book will appeal practitioners in organizations of all size and nature as well as for (MBA) students. This book recommends a thoroughly examined course of action regarding Responsible Controlling for practitioners based on a profound theoretical background. The book shows the current state of controlling in an organizational context and in which areas controllers are active.

About the Author

Daniel A. Ette is energy and climate protection manager in a German medium-sized company and consultant for sustainability controlling and sustainable corporate management. In the past years, he worked as CSR consultant in a European Union project for implementing corporate responsibility in small- and medium-sized enterprises. Before that Mr. Ette implemented a sustainability controlling system for an international company. In 2012, his efforts were honored when the company he worked for was rewarded for Mr. Ette’s innovations with the “green controlling” award of the Péter Horváth foundation—one of the leading controlling think tanks in Europe.

In addition, Mr. Ette is a lecturer at different universities. Among others, he teaches corporate responsibility at the excellence university of Constance in Germany, and values in business at the Baden-Wuerttemberg Cooperative State University. Furthermore, he was part of the working group green controlling of the International Controllers Association which published a book on green controlling. Mr. Ette has a German diploma in business economics and a master of arts in Responsible Management.

In this Book

  • Responsible Management Accounting and Controlling―A Practical Handbook for Sustainability, Responsibility, and Ethics
  • Abstract
  • Responsible Controlling Vision
  • Setting the Stage
  • Responsibility, Sustainability, and Ethics
  • Management Accounting and Controlling—A Basic Introduction
  • Current Controlling Trends Toward Sustainability and Responsibility
  • Responsible Controlling—Synthesizing Controlling and Responsible Management
  • Stage 1—Soft Factors and People
  • Stage 2—Hard Factors and Structures
  • Summing It All Up
  • Notes
  • References