当前位置: X-MOL 学术Meditari Accountancy Research › 论文详情
Our official English website, www.x-mol.net, welcomes your feedback! (Note: you will need to create a separate account there.)
Creating value: sustainability and accounting for non-financial matters in the pre- and post-corona environment
Meditari Accountancy Research ( IF 3.5 ) Pub Date : 2021-05-31 , DOI: 10.1108/medar-03-2021-1249
Sumit Lodhia , Umesh Sharma , Mary Low

Purpose

This paper aims to introduce the special issue on “sustainability and accounting for non-financial matters: qualitative and quantitative research approaches”. This special issue was organised at the time when the entire globe was affected by the Coronavirus and accordingly, this paper has taken this opportunity to discuss the implications of this pandemic on accounting for non-financial issues, especially in relation to sustainability accounting research and practice.

Design/methodology/approach

An analysis of public documents and limited academic research on the Coronavirus was undertaken in this paper to highlight how life as it existed has fundamentally changed. The authors also review the papers published in this special issue and identifies research opportunities arising from the current environment.

Findings

The onslaught of the Coronavirus provides both challenges and opportunities for the practice of, and research into, accounting for non-financial matters, such as sustainability. The papers published in this special issue promote understanding and linking of sustainability reporting practices, to creating firm values, as well as identifying current and emerging challenges. The special issue explores criteria for the construction of accounting technology that is consistent with agnostic-based critical accounting and accountability, a business case for managers and practitioners to formulate strategic and management control systems in response to climate change issues, legitimacy and the use of photographs in sustainability reporting to create value, effective disclosures of business and sustainability ethics practiced by the firm for reputation building and value creation, indigenous accounting in mining companies, public sector policy framing of non-financial value, the barriers to sustainability reporting because of lack of awareness and knowledge and inadequate regulatory support in developing countries and the significance of sustainability accounting education to improve sustainability reporting practices in developing countries.

Research limitations/implications

Future research opportunities in relation to the impact of the Coronavirus on accounting for non-financial value are identified. Given that COVID-19 is a societal matter, the practical implications of the Coronavirus in accounting for non-financial value creation are highlighted. The Coronavirus has challenged the existing economic paradigm and non-financial issues will capture the attention of corporations, other institutions, civil society and governments.

Practical implications

The Coronavirus has challenged the existing economic paradigm and non-financial issues will capture the attention of corporations, other institutions, civil society and governments.

Social implications

Given that COVID-19 is a societal matter, the practical implications of the Coronavirus in accounting for non-financial value creation are highlighted.

Originality/value

This study, to the knowledge, is one of the pioneer academic studies that has explored the implications of the Coronavirus on accounting for non-financial value. In addition, this special issue includes papers that highlight how non-financial reporting matters are increasingly being given attention by companies to enhance business practices on sustainability through different perspectives.



中文翻译:

创造价值:电晕前后环境中非财务事项的可持续性和会计

目的

本文旨在介绍关于“非财务事项的可持续性和会计:定性和定量研究方法”的特刊。本期特刊是在全球都受到冠状病毒影响的时候组织的,因此,本文借此机会讨论了这一流行病对非财务问题会计的影响,尤其是与可持续性会计研究和实践有关的影响.

设计/方法/方法

本文对公开文件和有限的关于冠状病毒的学术研究进行了分析,以强调现有的生命是如何发生根本变化的。作者还审查了本期特刊中发表的论文,并确定了当前环境中产生的研究机会。

发现

冠状病毒的冲击为非财务事项(例如可持续性)的会计实践和研究提供了挑战和机遇。本期特刊上发表的论文促进了对可持续发展报告实践的理解和联系,以创造公司价值,以及识别当前和新出现的挑战。本期特刊探讨了与基于不可知论的批判性会计和问责制相一致的会计技术构建标准,这是管理人员和从业人员制定战略和管理控制系统以应对气候变化问题、合法性和照片使用的商业案例在可持续发展报告中创造价值,

研究限制/影响

确定了有关冠状病毒对非财务价值会计影响的未来研究机会。鉴于 COVID-19 是一个社会问题,强调了冠状病毒在会计非金融价值创造方面的实际影响。冠状病毒挑战了现有的经济范式,非金融问题将引起企业、其他机构、民间社会和政府的关注。

实际影响

冠状病毒挑战了现有的经济范式,非金融问题将引起企业、其他机构、民间社会和政府的关注。

社会影响

鉴于 COVID-19 是一个社会问题,强调了冠状病毒在会计非金融价值创造方面的实际影响。

原创性/价值

据了解,这项研究是探索冠状病毒对非财务价值会计影响的先驱学术研究之一。此外,本期特刊包括的论文强调了公司如何越来越多地关注非财务报告事项,以通过不同的角度加强可持续发展的商业实践。

更新日期:2021-06-18
down
wechat
bug