Meaningful incorporation of environmental and social responsibility goals into organizational strategic plans requires a mechanism to measure and reward performance contributing to that objective. This paper formulates such a framework using management accounting concepts. We demonstrate that...

This paper derives an actionable model that serves as a basis for cost variance analysis to support the pursuit of environmental and traditional financial goals within a decentralized organization. The model identifies two distinguishable departures from optimality. The first consists of what...

Organizational Purpose and Intergrated Control -- Learning from Integrated Management Models -- Further Requirements for Integrated Planning Systems -- Elements and Contents of Integrated Annual Planning -- Recording Services, Cost and Revenue -- Comparison of Plans and Targets to Actuals --...