Antecedentes - Estado De Arte

The results of the study could be evaluated from three aspects.

The novelty of the paper from the point of view of strategic management could be summarized as follows:

− The development of the process of sustainability strategic management in accordance with to the principles of sustainability: the formulation of the sustainability strategy (defining the company’s mission, values, vi- sion  and strategic aims of sustainability; the analysis of the company’s current and future situation in terms of sustainability; the formulation, evaluation and selection of alternative strategies for sustainability). − The identification of the activities and tasks of the different sections of the

Gyula Fülöp, Bettina Hódi Hernádi 39

formance assessment (quantification of environmental and social costs and revenues, life-cycle analyses), social performance assessment (stake- holder analyses, social efficiency indicators), environmental performance assessment (eco-efficiency indicators, input-output analyses), integrated evaluation of corporate sustainability performance (Sustainability Bal- anced Scorecard, Global Reporting Initiative).

In the course of the development of the accounting information system the following measures could be valuable:

− The comprehensive overview of the developing phases of the accounting in the last two decades from the aspect of to what extent the system inte- grates the principles of the sustainability into itself: traditional accounting (economic factors), environmental accounting (economic and environ- mental factors), and sustainability accounting (economic, environmental and social factors).

− The comparison of the characteristics of the different accounting infor- mation systems (dimensions, target, field of application, method, unit of measurement, forms of accounts, regulation strictness) in order to sup- port the selection of the measures and tools.

− The specification of the logical model of sustainability accounting system (targets, principles and requirements, methods and devices, form and content features of the information).

The next could also be considered as the outcomes of the research:

− The determination of relations between the sustainability strategy and sustainability accounting (the identification of the strategic and opera- tional indicators; the collection of the needed quantitative and qualitative data; assessment and communication of the company’s sustainability per- formance).

− The classification of micro- and macro-environmental benefits of the sys- tem for the company.

These unique results, of course, can be regarded as the initial steps of a fresh research project that needs further specification both from theoretical and practi- cal perspective in the future. The following research tasks are needed to achieve these goals:

− The operationalization of the conceptual model of the sustainability ac- counting system with a special regard to its practical application.

− The clarification of the impact of the sustainability accounting informa- tion supply to the company’s decision makers on the sustainability strate- gic performance.

− Producing domestic and international case studies to illustrate the success of operation of the sustainability accounting system.

40 COMPARISON OF TraDITIONAL, ENVIRONMENTAL AND SUSTAINABILITY ACCOUNTING ..

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“This research was (partially) carried out in the framework of the Center of

Excellence of Sustainable Resource Management / Applied Materials Science and Nano-Technology / Mechatronics and Logistics / Innovative Engineering Design and Technologies at the University of Miskolc.”

SIMILARITIES AND DIFFERENCES OF