الفهرس 
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Abstract
This study employs structuration theory (ST) as the theoretical framework to examine the interaction between management accounting practices and sustainable corporate social responsibility (CSR). The use of ST in this research enriches the understanding of the dynamics of the process of the interaction between agency and structures of signification, domination and legitimation. The results confirm that structuration theory recognizes that company structures can influence human actors’ behavior. Simultaneously human actors can reshape the company structure based on modalities which are interpretive schemes, facility or resources and norms. So this theory sheds light on the role of agents’ action as a crucial element in the successful implementation of management accounting practices which ignored. Moreover, based on the empirical results of the proposed model implemented at Suez Cement which is the targeted company for the case study, I find that this model enables the company to clearly identifies, measures and tracks its CSR perform ance over three years from 2017 to 2019 and in comparison with the S&P/EGX ESG benchmark at the KPIs level. Therefore, the company that successfully undertakes this model can develop a coherent sustainable disclosure commitment that contributes to a never ending journey of continuous improvement in the company CSR performance. In addition, it enables the company to transparently communicate the results of its performance in a high quality report, which finally contributes to the achievement of sustainable development as an end vision.