Sustainable performance management in the EU SME sector. A review and analysis of concepts and methods of strategic management accounting

• Authors: Jones Brian , Rasha Albana , Dyczkowska Joanna , Dyczkowski Tomasz

Title variants

PL

Zrównoważone zarządzanie dokonaniami w europejskim sektorze MŚP. Przegląd i analiza koncepcji i metod strategicznej rachunkowości zarządczej

• Languages of publication: EN

Abstracts

EN

Purpose: The paper’s main objective is to structure the knowledge of the existing regula-tory frameworks, projects and actions that support sustainable performance management (SPM) in small and medium-sized enterprises (SMEs) against the backdrop of the growing significance of the circular economy. The paper will also evidence how strategic manage-ment accounting (SMA) assists this process, what individual metrics, dashboards or score-card concepts have been proposed and how their use may be assessed. Methodology/approach: The research methods include (1) a descriptive systematic analysis of the policies established by the policymakers and regulators in the EU, (2) a comparative analysis of various organisations’ initiatives, actions, delivered toolkits and their outputs, and (3) a literature review of the essential works and research studies on sustainable busi-ness models (SBMs), circular business models (CBMs) and SPM in the context of SMEs. Findings: The policies established in the EU support SPM by encouraging SMEs to be involved in sustainable business practices and indicating how to embark on a green transi-tion. Recently, multiple initiatives have been aimed at indicating the opportunities the closed-loop economy system offers SMEs. Many toolkits have also been developed to help SMEs measure their sustainable performance. Although this measurement is vital for SMEs, the business practice falls behind the regulatory framework. Therefore, internal initiatives from the SME sector are needed to popularise the sustainability concept. Research limitations/implications: SMEs show lower levels of compliance with envi-ronmental requirements and are unaware of how their activities affect the environment. A limitation of the research is that, in many cases, SMEs are not ready to respond properly to the ESG requirements imposed by regulators. The reason may be a lack of knowledge, experience and limited funds. Therefore, future research should focus on recognizing the gaps in this area and identifying what may be impeding the development of sustainability performance management in SMEs. Originality/value: The work presents the evolution path from the traditional business models (TBMs) through the SBMs to innovative CBMs and addresses their distinctive features. It contributes to the existing knowledge about SMA in SMEs by analysing its links with SPM.

PL

Cel: Głównym celem artykułu jest uporządkowanie wiedzy na temat istniejących ram regulacyjnych, projektów i działań wspierających zrównoważone zarządzanie dokonaniami w małych i średnich przedsiębiorstwach (MŚP) w kontekście rosnącego znaczenia gospo-darki o obiegu zamkniętym, a także wykazanie, w jaki sposób strategiczna rachunkowość zarządcza wspomaga ten proces oraz jakie indywidualne wskaźniki, kokpity lub koncepcje kart wyników zostały zaproponowane i jak można ocenić ich przydatność. Metodyka/podejście badawcze: Metody badawcze obejmują: (1) opisową systematyczną analizę polityk ustanowionych przez decydentów i organy regulacyjne w UE, (2) analizę porównawczą inicjatyw i działań różnych organizacji w celu omówienia dostarczonych przez nie narzędzi i ich rezultatów oraz (3) przegląd literatury w zakresie istotnych prac i badań dotyczących zrównoważonych modeli biznesowych (SBM), cyrkularnych modeli biznesowych (CBM) i zrównoważonego zarządzania dokonaniami w kontekście MŚP. Wyniki: Polityki ustanowione w UE wspierają zrównoważone zarządzanie dokonaniami zachęcając MŚP do angażowania się w zrównoważone praktyki biznesowe i sugerując, jak rozpocząć zieloną transformację. Ostatnio wiele inicjatyw miało na celu wskazanie możli-wości, jakie system gospodarki o obiegu zamkniętym oferuje MŚP. Opracowano również wiele zestawów narzędzi, które pomagają MŚP mierzyć ich zrównoważone dokonania. Chociaż pomiar ten ma kluczowe znaczenie dla MŚP, praktyka biznesowa pozostaje w tyle za ramami regulacyjnymi. Dlatego też potrzebne są wewnętrzne inicjatywy sektora MŚP, aby spopularyzować koncepcję zrównoważonego rozwoju. Ograniczenia/implikacje badawcze: MŚP wykazują niższy poziom przestrzegania wy-mogów środowiskowych i nie są świadome tego, jak ich działalność wpływa na otoczenie. Ograniczeniem badań jest to, że w wielu przypadkach MŚP nie są gotowe, aby właściwie odpowiedzieć na wymogi ESG nałożone przez organy regulacyjne. Powodem może być brak wiedzy, doświadczenia oraz ograniczone fundusze. Dlatego przyszłe badania powinny sku-pić się na rozpoznaniu luk w tym zakresie i wskazaniu, co może hamować rozwój zarzą-dzania dokonaniami w obszarze zrównoważonego rozwoju w MŚP. Oryginalność/wartość: Artykuł przedstawia ścieżkę ewolucji od tradycyjnych modeli biznesowych poprzez zrównoważone modele biznesowe w kierunku innowacyjnych cyrku-larnych modeli biznesowych oraz odnosi się do ich charakterystycznych cech. Praca wnosi również wkład w istniejącą wiedzę na temat strategicznej rachunkowości zarządczej w MŚP, analizując jej powiązania ze zrównoważonym zarządzaniem dokonaniami.

Keywords

EN

business models; circular economy; small and medium-sized enterprises (SMEs); strategic management accounting (SMA); sustainable performance management (SPM)

PL

modele biznesowe; ekonomia cyrkularna; małe i średnie przedsiębiorstwa; strategiczna rachunkowość zarządcza; zrównoważone zarządzanie dokonaniami.

• Publisher: Stowarzyszenie Księgowych w Polsce (SKwP), Zarząd Główny, Rada Naukowa
• Journal: Zeszyty Teoretyczne Rachunkowości
• Year: 2023
• Issue: 47(4)
• Pages: 191-215

Contributors

author

Jones Brian

• Leeds Beckett University, Leeds, UK

author

Rasha Albana

• Leeds Beckett University, Leeds, UK

author

Dyczkowska Joanna

• Wroclaw University of Economics and Busi-ness, Wroclaw, Poland

author

Dyczkowski Tomasz

• Wrocław University of Economics and Business, Wroclaw, Poland

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