The main purpose of this chapter is to investigate the relationships between management accounting innovations, corporate sustainability, and National In-country Value (ICV) certification in the United Arab Emirates. This study uses a quantitative survey instrument for data collection. The findings in this chapter highlight a significant positive relationship between management accounting innovations such as activity-based costing (ABC) and balanced scorecard (BS) and corporate sustainability. ICV acts as a vital catalyst for management accounting innovation. This chapter helps understand the importance of management accounting innovation, corporate sustainability, and ICV for policy improvements.

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Management Accounting Innovations and Corporate Performance

  • Shamma Harib,
  • Jawaher Hamed,
  • Sara Alshamsi,
  • Walaa Wahid ElKelish

摘要

The main purpose of this chapter is to investigate the relationships between management accounting innovations, corporate sustainability, and National In-country Value (ICV) certification in the United Arab Emirates. This study uses a quantitative survey instrument for data collection. The findings in this chapter highlight a significant positive relationship between management accounting innovations such as activity-based costing (ABC) and balanced scorecard (BS) and corporate sustainability. ICV acts as a vital catalyst for management accounting innovation. This chapter helps understand the importance of management accounting innovation, corporate sustainability, and ICV for policy improvements.