In the last few years, many policymakers started implementing stricter rules about
sustainability reporting in their jurisdictions. However, this process has been characterized …

Purpose The purpose of this study is to augment an understanding of the importance and
relevance of a proposed new definition of accounting to reset, inform and develop …

Purpose This article centres on the pertinence of redefining accounting for tomorrow,
particularly for facilitating the attainment of the UN Sustainable Development Goals (SDGs) …

Purpose This study aims to examine the extent and quality of biodiversity reporting within
publicly traded companies in Italy during 2022, amidst growing calls worldwide for …

Purpose This paper aims to present a preliminary exploration of the intersections between
the accounting and information systems (IS) disciplines. Using the illustrative example of the …

Purpose This paper presents a critical examination of the contemporary state of the
accounting discipline and poses the question of its future trajectory. The aim of the study is to …

Purpose This study aims to investigate disclosure of asbestos-related liabilities in corporate
accounts and counter-accounts to examine whether and how accounting contributes to …

Previous studies show that economic policy uncertainty (EPU) reduces corporate pollutant
emission via suppressing economic activities. In contrast to these findings, this study …

Purpose Using the most available literature, this viewpoint takes and supports the argument
that public cultural, heritage and scientific collections of not-for-profit cultural heritage or arts …

Purpose The purpose of this paper is to argue for a transformative shift towards an inclusive
and socially responsible framework in accounting education. Integrating the United Nations …