Framework for Classifying Sustainability Oriented Cost Management Tools | ||
| مجلة الدراسات المالية والتجارية | ||
| Article 8, Volume 27, Issue 1, April 2017, Pages 250-293 PDF (1.17 M) | ||
| Document Type: المقالة الأصلية | ||
| DOI: 10.21608/mosj.2017.89882 | ||
| Abstract | ||
| Abstract Despite the existence of a fair number of studies that adopted a practical – oriented research approach to implementing sustainability-related cost management tools, there is still no publications have existed on which approaches and tools are suitable for decision domains of sustainable cost management (SCM) and different types of sustainable decision making. This work suggests a typology of sustainability-related cost management tools based on sustainable decisions making context and decisions domains of sustainable cost management which SCM literature has tended to overlook. The proposed framework in the study serves both descriptive and normative purposes. It draws on literature regarding SCM tools, types of sustainable decisions and decision domains of SCM. The primary contributions of this paper lie in the suggested typology of sustainability-related cost management tools, which has a positive effect on the integration of sustainability issues into decision-making and on the contextual integration of sustainability decision domains. | ||
| Keywords | ||
| : Sustainable cost management (SCM); Sustainable decisions making; Decision domains of SCM; A typology of sustainability-related cost management tools | ||
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