This study uses survey data from top managers to explore how operational (e.g., cost types and cost center accounting) and strategically oriented (e.g., strategic and business planning) management accounting (MA) practices, diagnostic and interactive use of performance measures, and cultural...

Financial sustainability is underrepresented in both the research on and practice of sustainability management and reporting. This article proposes a conceptual measure of financial sustainability and examines its association with capital market returns. The measure is positioned at the...