In this research, the focus will be on sustainability accounting and its significance in organizations to be more sustainable through the field of accounting and finance. This research will include the tools used for the implementation of sustainability accounting in day-to-day functions of an organization. The importance of incorporating the sustainable initiatives in a company will be discussed. Sustainability accounting’s impact on the performance of an organization will be reviewed in detail. The specific focus of this research will be to discuss about the major role played by management accountants in conceptualizing sustainability accounting.
Skype interviews will be conducted with five management accountants to understand their knowledge and application on sustainability accounting and the significant role that they play in their organization. The candidates for this interview were selected on random basis based on their job profile of management accountant in specific organizations. The identities of these candidates have not been disclosed for ensuring ethical conduct.
In theory, the interview of qualitative research focuses on describing and understanding of central concept related to the subjects. The key task is to interview while understanding the response of the interviewees. This interview will focus on covering meaningful and factual understanding about the role played by management accountants in the course of sustainability accounting. Interviews have specific significant to obtain the experiences of participant. This will allow persuading in-depth knowledge related to the research topic.