Sustainability Accounting in Times of the COVID-19 Pandemic
Accounting, Finance, Sustainability, Governance and Fraud
; : 107-119, 2023.
Article
in English
| Scopus | ID: covidwho-2327481
ABSTRACT
COVID-19 pandemic has caused a remarkable change in the corporate accountability process, determining the development of accounting and its role in sustainable decision making. This research contributes to understand the role of sustainability accounting in times of the COVID-19 pandemic. The thesis is that sustainability accounting may strengthen corporate responsibility and accountability during a crisis situation, like a pandemic. In this perspective there are presented crucial sustainability accounting fields, like valuation of sustainable development goals, managerial control and sustainability reporting. The research methodology is based on descriptive and comparative analysis, and the inductive and deductive reasoning helps to reach the presented conclusions. The paper presents scientific achievements in the area of sustainability accounting in times of the COVID-19 pandemic. The research results indicate the directions of sustainability accounting development against business conditions during the pandemic and new expectations of stakeholders. They may be important for sustainability management in uncertain times of the pandemic. Since limited study exists that examine accounting in times of corona virus pandemic, little is known about the role of sustainability accounting during this period. This paper contributes to filling this gap. © 2023, The Author(s), under exclusive license to Springer Nature Singapore Pte Ltd.
Full text:
Available
Collection:
Databases of international organizations
Database:
Scopus
Language:
English
Journal:
Accounting, Finance, Sustainability, Governance and Fraud
Year:
2023
Document Type:
Article
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