How Management Accountants Address the Challenges of Energy and Climate Change Reporting: Evidence From a Longitudinal Case Study
通过4年纵向案例研究，探讨管理会计师如何运用七步策略（如定义、教育、嵌入等）应对能源与气候变化报告挑战，强调其在推动可持续发展中的战略作用。
ABSTRACT This study examines how management accountants contribute to addressing the challenges of energy and climate change reporting. Through a 4‐year longitudinal case study based on interviews and documentary analysis of a leading Italian multiutility company, this research relies on institutional theory to explore how management accountants influence corporate practices to meet the demands of Sustainable Development Goals, specifically concerning Goals 7 and 13. The findings suggest that management accountants should follow seven steps incorporating key strategies such as defining , constructing identities , educating , enabling , mimicry , embedding and routinising and policing , relying on cognitive, organisational, interpersonal and behavioural competencies to address energy and climate change challenges. A hybrid, dynamic and context‐specific view of management accountants emerges, emphasising their dual role in traditional accounting tasks and business‐supporting corporate activities. This study illustrates the evolving role of management accountants in integrating climate change issues within corporate reporting practices, highlighting their strategic importance in promoting sustainability.