Dartboards and clovers as new tools in sustainability planning and control
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Among organizations that recognize that a multidimensional perspective is necessary to integrate stakeholder needs into a long term value creation process, only in a few cases are performance measurement systems able to integrate financial indicators with social and environmental metrics. This paper first discusses the sustainability concept for management accounting purposes. After reviewing the literature addressing performance measurement system issues, the paper offers a view as to how implementation of management accounting for sustainability could progress. We suggest a performance measurement system based on two managerial instruments that organize a set of primary and secondary measures, connected with stakeholder satisfaction, and are able to detect and articulate both win–win and trade-off situations. Copyright © 2007 John Wiley & Sons, Ltd and ERP Environment.