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Management Innovation for Environmental Sustainability in Seaports: Managerial Accounting Instruments and Training for Competitive Green Ports beyond the Regulations

1
Department of Law, University of Naples “Parthenope”, Naples 80133, Italy
2
Department of Motor Science and Wellbeing, University of Naples “Parthenope”, Naples 80133, Italy
*
Author to whom correspondence should be addressed.
Sustainability 2018, 10(3), 783; https://doi.org/10.3390/su10030783
Received: 23 December 2017 / Revised: 3 March 2018 / Accepted: 6 March 2018 / Published: 12 March 2018
In the last 30 years, environmental sustainability has been receiving increasing attention by scholars and operators. All the seaport stakeholders, including port authorities (PAs), policy-makers, port users, any port stakeholders, and local communities, must invest substantial resources to achieve high competitiveness with respect of the environment. Drawing from the extant regulations system and conducting a deep review of the main contributions on the phenomenon, this conceptual study suggests managerial accounting instruments and training, which are still under-researched, as effective measures for enforcing and encouraging green port development. This three-step study consists of a systematic review of the regulatory frameworks and literature on the phenomenon, and an outline of the gap of the legislative framework and research, from a management innovation perspective, where effective managerial practices for environmental sustainability are not successfully suggested and implemented within seaports. On the one hand, the Balanced Scorecard and Tableau de Bord are identified and proposed as managerial accounting instruments for assessing, monitoring, measuring, controlling, and reporting the organizational processes of port players, mainly PAs, for developing competitive green ports. On the other hand, training has been suggested to educate and guide the human resources at all organizational levels within seaports, for supporting and developing awareness and behavioral attitudes in the direction of environmental sustainability. View Full-Text
Keywords: environmental sustainability; seaport; port authority; managerial accounting instruments; Balanced Scorecard; Tableau de Bord; training; management innovation environmental sustainability; seaport; port authority; managerial accounting instruments; Balanced Scorecard; Tableau de Bord; training; management innovation
MDPI and ACS Style

Di Vaio, A.; Varriale, L. Management Innovation for Environmental Sustainability in Seaports: Managerial Accounting Instruments and Training for Competitive Green Ports beyond the Regulations. Sustainability 2018, 10, 783.

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