The Changing Role of Management Accounting in Product Development: Directions to Digitalization, Sustainability, and Circularity

Sustainability

Ineta Žičkutė¹  Viktorija Varaniūtė¹  Akvilė Žandaravičiūtė¹ 

[1] School of Economics and Business, Kaunas University of Technology, LT-44239 Kaunas, Lithuania;

关键词: management accounting;    product development;    digitalization;    sustainability;    circularity;    innovation;   

DOI  :  10.3390/su14084740

来源: DOAJ

【 摘 要 】

In an environment of multiplying uncertainties, management accounting plays an important role in addressing product development issues. Changing business models, the capabilities of companies, and increasing consumer needs require reconsideration of the directions in the product development process. The purpose of this paper is to identify the changing role of management accounting in product development, to understand how research is progressing according to such vital directions as digitalization, sustainability, and circularity. Bibliometric analysis and a systematic literature review were used to determine the main directions of the changing role of management accounting in product development. Results revealed that these directions were related to innovation, which could be considered the main driver for the changes in management accounting in product development. Furthermore, these directions are related to better company performance, which is a consequence of changes.

【 授权许可】

Unknown