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Management Accounting and Value Chain Innovation in Poultry and Fish Meal Industries: Financial, Digital, and Sustainability Perspectives

Md Delwar Hossain(1), Babar Khan(2),


(1) Chittagong Veterinary and Animal Sciences University
(2) International Research Collaboration Bangladesh
Corresponding Author

Abstract


Management accounting can support cost efficiency, digital transformation, and sustainability in poultry and fishmeal industries. This study reviews how management accounting practices interact with value chain innovations, including activity-based costing, digital monitoring, blockchain-based traceability, life cycle assessment, and environmental performance evaluation. A structured literature review was conducted using recent studies on poultry production, fishmeal processing, farm efficiency, supply-chain traceability, and sustainable feed systems. The findings indicate that integrating accounting information with digital and environmental data can improve cost control, resource efficiency, traceability, and strategic decision-making. However, implementation depends on data availability, technical capability, investment capacity, and organizational readiness. The study provides an integrated perspective for sustainable agrifood value-chain management.

Keywords


Agrifood value chain; Fishmeal industry; Management accounting; Poultry industry; Sustainability

References


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