ABSTRACT. The main objective of this paper is to explore and describe the function of the public sector accountant in sustainability reporting, the participation of accountants in sustainability reporting practices, the capacity of democratic sustainability accounting and management for regulating corporate sustainability and sustainable advancement, and public sector organizational sustainability reporting endeavors. The findings of this study have implications for the public sector’s sustainability accounting practices, and stakeholder involvement in, democratic kinds of, and the democratic shortfall of sustainability accounting and management.
JEL codes: H83; M4; Q56

Keywords: sustainability reporting practice; management; stakeholder; democratic

How to cite: Ionescu, Luminita (2016), “Processes of Sustainability Accounting and Management. A Systematic Review,” Economics, Management, and Financial Markets 11(4): 61–67.

Received 22 May 2015 • Received in revised form 18 March 2016
Accepted 19 March 2016 • Available online 15 April 2016