This study has been conducted on behalf of Vectura Consulting AB with the purpose to examine how different actors perceive the dimensions of sustainability and sustainable construction. The purpose is also to provide an understanding of existing barriers and opportunities for sustainable construction within the industry and exemplify with different directions for the actors in order to develop sustainability. The study has approach the research problem by using systems theory, developed by Checkland, to identify the relevant system. Other systems theories has been used as an theoretical framework in order to identify barriers and opportunities, which in this study are based on Hughes’s theory about reverse salients and salients. Interviews with a selection of different actors in the industry and prior research have in this study served as empirics and the perspective of the systems theory defines the necessary tools to be used. The study shows that no consistency prevails regarding the definition of sustainability among the actors. Although, the environmental aspect of sustainability is prioritized by a majority of the actors oppose to social and economic aspects. Furthermore, for some of the actors economy is governing while for others it is decisive. Sustainable construction is characterized by a long-term parallel process with incentives such as branding, recruiting, and optimized operations. Moreover, the study indicates a willingness among the actors to define the concept of sustainability in order to achieve an industry wide definition. Such a definition would be of benefit for simplifying procurement and developing sustainable construction. The study identified two barriers and two opportunities. The actors agrees on that the procurement regulations of the Swedish infrastructure authority “Trafikverket” in combination with contracts defined by multiple products, and the objectives of Trafikverket,  are the two main barriers for holding back the development of sustainability in the industry. However, Trafikverket’s goal to increase the number of contracts based on function is seen as an opportunity as it enables creativity and innovation and a possible side effect of sustainable development. In addition, side bids from different actors are considered as a driver that will accelerate Trafikverket’s work regarding sustainability and especially sustainable construction. Finally, the authors give examples of directions for the industry to enhance sustainable construction and by doing so the authors connect vision with practice.

В сложившейся экономической ситуации организации строительной отрасли резко нуждаются в проведении работы по разработке методических рекомендаций по организации управленческого учета. Системообразующим и неотъемлемым элементом управленческого учёта является управленческая отчётность. Однако в настоящее время не существует каких-либо специальных отраслевых методических рекомендаций по организации управленческого учета в фирмах строительной отрасли, а также какой- либо универсальной модели управленческой отчётности. Необходимо сформировать новый подход к механизму формирования управленческого учёта исходя из цели организации эффективно¬го функционирования деятельности строительной фирмы. Данная проблема для строительства довольно значима, и в настоящее время необходимо постоянно совершенствовать отдельные элементы учетно-аналитической системы, основу которой составляет управленческий учёт. / Drastically need to work on the development of methodological recommendations on the organization of management accounting. The backbone and an integral element of management accounting is management accounting. However, at present there are no industry-specific methodical recommendations on the organization of management accounting in companies of the construction industry, as well as any universal model of management reporting. It is necessary to create a new approach to the mechanism of formation of management accounting based on the goals of the organization and effective functioning of the activities of the construction company. The problem for construction is quite important and currently it is necessary to continuously improve the individual elements of accounting and analytical system, which is based on management accounting.