Research on the Application of Management Accounting in Enterprise Value Creation from the Perspective of ESG——An analysis based on data of school-run enterprises
Management accounting,as a decision-support tool within enterprises,plays an important role in value creation and performance enhancement in university-affiliated enterprises.This article explores the characteristics of technology companies listed by universities,the role of ESG(Environmental,Social,and Governance)and management accounting in enterprise value creation.Based on this foundation,representative stocks from the indices compiled by Wind are selected as typical enterprises for analysis.The findings reveal that the environmental performance of university-run technology listed companies is stronger than the average level of listed companies in both stock exchanges,while their governance performance is weaker than the average level of listed companies.Additionally,by collecting and organizing case studies,this article analyzes the issues related to ESG application in university-run enterprises.In light of the ESG performance of university-affiliated listed companies,it discusses a model and specific tools for combining ESG with management accounting tools to create enterprise value,providing useful references for improving ESG performance and value creation in university-affiliated enterprises in the future.
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