Professor/Speaker

Sophie Hoozee (University of Gent)

Type of course
University Partner
Country
Learning hours

01:00

Modality

In presence

On the transformative potential of management accounting and control practices

This module examines how sustainability is integrated into management accounting and control, focusing on the challenges of hybrid missions that balance financial, social, and environmental goals. It covers the shift from CSR to ESG, the role of accounting information in performance measurement and control, and non-monetary practices such as life-cycle assessment (LCA) and sustainability KPIs. Students will explore how sustainability is reflected in company mission statements, compare instrumental and integrative approaches, and analyze hybrid organizing and hybrid relativity. Through cases and practical examples, they will gain tools to design and evaluate accounting and control practices that foster sustainable value creation across the value chain.