Research Note Sustainable Management: An Accounting Issue?

There is an ongoing debate in the worldwide scholarly society regarding the causes of noted climate change on the planet Earth. It is a concern also frequently debated in the non-scholarly societies. Principally, it is about whether or not the causes of noted climate change are the result of natural or human-related factors. The objective of this research note is to raise the question whether sustainable management is an accounting issue. It intends to pinpoint the need to visualize sustainable aspects of management approaches.