Carbon accounting and integrated reporting for net‐zero business models towards sustainable development: A systematic literature review
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DOI: 10.1002/bse.3863
Abstract: This study highlights the main concerns regarding firms' carbon accounting and decarbonization practices. Under institutional, legitimacy and stakeholder theories, this study analyses the linkages between carbon accounting outputs and integrated reporting (IR), as well as… read more here.
Keywords: decarbonization practices; net zero; accounting; carbon accounting ... See more keywords
Beyond technique: The role of the multidimensional nature of energy accounting in shaping a better world
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DOI: 10.1002/bse.4048
Abstract: Adopting the “multidimensional nature of accounting” framework, this study aims to identify what factors hinder the adoption of energy accounting as a practice that shapes a better world. This paper wants to highlight that the… read more here.
Keywords: energy; multidimensional nature; accounting; better world ... See more keywords
The Concept of Value for CSR: A Debate Drawn from Italian Classical Accounting†
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DOI: 10.1002/csr.1443
Abstract: This paper underlines the importance of the concept of value for corporate social responsibility (CSR) and then explores it beyond economics, looking for its social and philosophical roots. Considering the most recent literature on the… read more here.
Keywords: concept; concept value; conception; accounting ... See more keywords
Sustainability accounting research over three decades: A scientometric meta‐analysis
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DOI: 10.1002/csr.3033
Abstract: As organizations worldwide face increasing pressure to integrate sustainability into their core principles, the need for robust sustainability accounting practices has never been more crucial. This study takes on the challenge by mapping out the… read more here.
Keywords: sustainability accounting; accounting research; analysis; accounting ... See more keywords
The social–ecological fabric of freshwater fish management: Accounting for feedback loops in human–fish interactions
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DOI: 10.1002/ecs2.70249
Abstract: A holistic view of nature, which situates human relationships and actions within ecosystems, can broaden our understanding of environmental problems and expand the scope and efficacy of potential solutions. Social–ecological systems (SES) research attempts to… read more here.
Keywords: feedback loops; social ecological; freshwater fish; accounting ... See more keywords
Innovating Corporate Accounting and Reporting for Sustainability
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DOI: 10.1002/sd.1666
Abstract: The environmental and social impacts of companies and their processes, products and supply chains are a widespread concern. At the same time, such impacts provide opportunities for firms to engage in sustainability practices, to transform… read more here.
Keywords: sustainability; sustainable development; accounting reporting; innovating corporate ... See more keywords
Poverty Alleviation Through Accounting and Partnerships: A Systematic Review and Future Research Directions
Sign Up to like & getrecommendations! Published in 2025 at "Sustainable Development"
DOI: 10.1002/sd.3412
Abstract: This study analyzes carbon accounting (CA) and true cost accounting (TCA) to measure decarbonization practices to meet the sustainable development goal (SDG) 1 (end poverty in all its forms everywhere). These tools can empower firms… read more here.
Keywords: decarbonization; poverty alleviation; business; accounting ... See more keywords
Managing Conflict of Interests in Professional Accounting Firms: A Research Synthesis
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DOI: 10.1007/s10551-019-04284-8
Abstract: This study views conflict of interests in professional accounting firms through the lens of behavioural risk management. The research problem driving this study is the accounting professionals’ deviant decision-making behaviour due to conflict of interests.… read more here.
Keywords: decision; research; conflict interests; accounting ... See more keywords
Assessing and accounting for measurement in intensive longitudinal studies: current practices, considerations, and avenues for improvement
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DOI: 10.1007/s11136-024-03678-0
Abstract: Intensive longitudinal studies, in which participants complete questionnaires multiple times a day over an extended period, are increasingly popular in the social sciences in general and quality-of-life research in particular. The intensive longitudinal methods allow… read more here.
Keywords: improvement; longitudinal studies; measurement; measurement practices ... See more keywords
Corporate carbon accounting: balance sheets and flow statements
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DOI: 10.1007/s11142-024-09830-y
Abstract: Current corporate disclosures regarding carbon emissions lack generally accepted accounting rules. The transactional carbon accounting system described here takes the rules of historical cost accounting for operating assets as a template for generating carbon emissions… read more here.
Keywords: carbon; carbon accounting; flow statements; accounting ... See more keywords
The information value of interim accounting disclosures: evidence from mandatory monthly revenue reports
Sign Up to like & getrecommendations! Published in 2021 at "Review of Quantitative Finance and Accounting"
DOI: 10.1007/s11156-021-00994-1
Abstract: Using data from Taiwan, where listed firms are required to disclose monthly revenues, this paper examines the information value of mandatory interim revenue disclosures. We find that monthly revenue surprises have a significant effect on… read more here.
Keywords: information value; revenue surprises; monthly revenue; revenue ... See more keywords