«A Circular Economy Must Drive Management Accounting in the 21st Century»

Como que dando continuidade a post anterior, o artigo 

A Circular Economy Must Drive Management Accounting in the 21st Century - by Stathis Gould, Head of Professional Accountants in Business | October 29, 2014

disponível aqui, ou seja, na GLOBAL KNOWLEDGE GATEWAY da IFAC. Começa assim:

«It is now clear that the industrial economy, which has emerged and developed over the last 200 years, is inefficient and environmentally detrimental. Inefficient processes consume excessive natural resources and produce waste and environmental pollution. In running our organizations, we use natural capital in the form of oil, wood, minerals or natural gas, and return them in the form of waste, most of which does not naturally degrade and cannot be reused.

Waste is a serious issue for society and for management accounting. A critical purpose of management accounting is effective and efficient resource utilization. Improving resource productivity and allocation leads to direct financial benefit to organizations, as well as providing value for society. As outlined in their seminal book, Lean Thinking (1996), Womack and Jones describe waste as any human activity that absorbs resources but creates no value. Most forms of waste have associated environmental impacts, such as defects, overproduction, excess inventory, and unnecessary transport of goods. Professional accountants working in management accounting roles need to consider waste as part of their contribution to organizational success». Continue a ler.