Addressing the Issue of Supply Chain Disruptions Through Sustainable Managerial Accounting and Strategic Investment: An Economic Resilience Booster

This study addresses the increasing emphasis on sustainability in business, driven by concerns over climate change, resource depletion, and supply chain disruptions, particularly highlighted by the COVID-19 pandemic. The pandemic underscored the vulnerability of supply chains, prompting a shift towards integrating sustainable practices. This research proposes a novel model that integrates Eco-Financial Integration Portfolios (EFIPs) and Sustainable Management Accounting (SMA) to embed sustainability metrics into investment portfolios. Building on Erhun et al. (2021), who advocate for "triple-A supply chains" that are adaptable, agile, and aligned, this model aims to enhance organizational competitiveness. The research also draws on Govindan et al. (2020), who established a link between sustainability and improved organizational performance. The study employs a meta-analysis approach to demonstrate how integrating SMA and EFIPs into supply chains can optimize cost management and environmental performance, providing a competitive edge. The findings suggest that this approach can strengthen the economy by fostering resilient and sustainable supply chains, addressing key global challenges.