IDEAS home Printed from https://ideas.repec.org/a/taf/accted/v35y2026i1p1-33.html

Teaching strategic management accounting with sustainability

Author

Listed:
  • Chandana Alawattage
  • Danture Wickramasinghe

Abstract

Current agendas such as decolonising curriculum, incorporating sustainability, and navigating the neoliberal global political-economic order demand a broader perspective on management accounting education in universities than the prevailing techno-economic taxonomy. With a critical social science approach, this paper first explores why current management accounting thought limits the consideration of social and ecological justice issues. It then seeks to broaden management accounting teaching by integrating ecological and social justice concerns into the Strategic Management Accounting (SMA) curriculum. Drawing from Deleuze and Guattari’s theoretical concepts of arborescent and rhizomatic assemblages, the paper provides a conceptual framework to contextualise, historicise, politicise, and theorise the techno-managerial particularities of SMA within a broader framework of strategising ecological and social justice. This approach encourages management accounting students to critically engage with professionally accredited techno-managerial elements of SMA while considering their sustainability implications.

Suggested Citation

  • Chandana Alawattage & Danture Wickramasinghe, 2026. "Teaching strategic management accounting with sustainability," Accounting Education, Taylor & Francis Journals, vol. 35(1), pages 1-33, January.
    • Handle: RePEc:taf:accted:v:35:y:2026:i:1:p:1-33
    DOI: 10.1080/09639284.2024.2404923
    as

    Download full text from publisher

    File URL: http://hdl.handle.net/10.1080/09639284.2024.2404923
    Download Restriction: Access to full text is restricted to subscribers.
    File URL: https://libkey.io/10.1080/09639284.2024.2404923?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    As the access to this document is restricted, you may want to

    for a different version of it.

    More about this item

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:taf:accted:v:35:y:2026:i:1:p:1-33. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Chris Longhurst (email available below). General contact details of provider: http://www.tandfonline.com/RAED20 .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.