IDEAS home Printed from https://ideas.repec.org/a/brc/brccej/v8y2023i1p14-26.html
   My bibliography  Save this article

The Link Between Accounting Analysis And Sustainable Development

Author

Listed:
  • Ana-Maria ANDREI

    (Valahia University of Targoviste, Romania)

  • Adriana HORAICU

    (Valahia University of Targoviste, Romania)

  • Marilena ZUCA

    (Romano-Americana University, Bucharest, Romania)

Abstract

Today, sustainable development also requires changes in accounting to meet the needs of users of financial and accounting information. Although the concept of sustainable development is becoming an increasingly widespread topic in the literature, accounting and management, the need to clarify what this concept means in the different contexts in which it is used has been highlighted. In particular, there is a concern among domain experts and researchers that sustainable development may remain a simple and interesting topic for actual accounting and finance research, rather than a distinct and coherent field of study. This concern comes as a result of the fact that, beyond the repeated presentation of the definition given in the Brundtland Report 1987 entitled "Our Common Future", many of the studies that have been carried out have neglected the complexity of the aspects of sustainable development that it entails. The field of sustainable development offers countless research possibilities that have not been sufficiently experienced so far, which requires the exploration of different disciplines at the academic level. The set of accounting methods and procedures used by experts in the field are found on the border of many of them, raising the issue of analyzing their role and impact. Therefore, our scientific approach aims to respond to this need to determine the extent to which the calculation of the impact of current change is characterized by a global collective effort to ensure financial sustainability and how it interferes in accounting in a real way.

Suggested Citation

  • Ana-Maria ANDREI & Adriana HORAICU & Marilena ZUCA, 2023. "The Link Between Accounting Analysis And Sustainable Development," Contemporary Economy Journal, Constantin Brancoveanu University, vol. 8(1), pages 14-26.
    • Handle: RePEc:brc:brccej:v:8:y:2023:i:1:p:14-26
    as

    Download full text from publisher

    File URL: http://www.revec.ro/papers/230102.pdf
    Download Restriction: no
    ---><---

    References listed on IDEAS

    as
    1. Jeffrey Unerman & Jan Bebbington & Brendan O’dwyer, 2018. "Corporate reporting and accounting for externalities," Accounting and Business Research, Taylor & Francis Journals, vol. 48(5), pages 497-522, July.
    2. Bebbington, Jan & Russell, Shona & Thomson, Ian, 2017. "Accounting and sustainable development: Reflections and propositions," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 48(C), pages 21-34.
    3. Bebbington, Jan & Larrinaga, Carlos, 2014. "Accounting and sustainable development: An exploration," Accounting, Organizations and Society, Elsevier, vol. 39(6), pages 395-413.
    4. United Nations UN, 2015. "Transforming our World: the 2030 Agenda for Sustainable Development," Working Papers id:7559, eSocialSciences.
    5. Victor Munteanu & Marilena Zuca & Adriana Horaicu & Ana-Maria Comandaru (Andrei), 2022. "The Need To Develop A Sustainable Economy In Romania," Annals - Economy Series, Constantin Brancusi University, Faculty of Economics, vol. 4, pages 93-103, August.
    Full references (including those not matched with items on IDEAS)

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Reilley, Jacob & Löhlein, Lukas, 2023. "Theorizing (and) the future of interdisciplinary accounting research," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 93(C).
    2. Larrinaga, Carlos & Garcia-Torea, Nicolas, 2022. "An ecological critique of accounting: The circular economy and COVID-19," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 82(C).
    3. Gloria Fiorani & Chiara Di Gerio, 2022. "Reporting University Performance through the Sustainable Development Goals of the 2030 Agenda: Lessons Learned from Italian Case Study," Sustainability, MDPI, vol. 14(15), pages 1-19, July.
    4. Gerged, Ali Meftah & Almontaser, Tariq, 2021. "Corporate adoption of SDG reporting in a non-enabling institutional environment: Insights from Libyan oil industries," Resources Policy, Elsevier, vol. 74(C).
    5. Jose Manuel Diaz‐Sarachaga, 2021. "Monetizing impacts of Spanish companies toward the Sustainable Development Goals," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 28(4), pages 1313-1323, July.
    6. Michelon, Giovanna & Rodrigue, Michelle & Trevisan, Elisabetta, 2020. "The marketization of a social movement: Activists, shareholders and CSR disclosure," Accounting, Organizations and Society, Elsevier, vol. 80(C).
    7. Paulina Schiappacasse & Bernhard Müller & Le Thuy Linh, 2019. "Towards Responsible Aggregate Mining in Vietnam," Resources, MDPI, vol. 8(3), pages 1-15, August.
    8. Pina Puntillo, 2023. "Circular economy business models: Towards achieving sustainable development goals in the waste management sector—Empirical evidence and theoretical implications," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 30(2), pages 941-954, March.
    9. Schlör, Holger & Venghaus, Sandra & Hake, Jürgen-Friedrich, 2018. "The FEW-Nexus city index – Measuring urban resilience," Applied Energy, Elsevier, vol. 210(C), pages 382-392.
    10. Jean-Louis Combes & Alexandru Minea & Pegdéwendé Nestor Sawadogo, 2019. "Assessing the effects of combating illicit financial flows on domestic tax revenue mobilization in developing countries," CERDI Working papers halshs-02019073, HAL.
    11. Nelson, Ewan & Warren, Peter, 2020. "UK transport decoupling: On track for clean growth in transport?," Transport Policy, Elsevier, vol. 90(C), pages 39-51.
    12. Imperiale, Francesca & Pizzi, Simone & Lippolis, Stella, 2023. "Sustainability reporting and ESG performance in the utilities sector," Utilities Policy, Elsevier, vol. 80(C).
    13. Ibrahim Ari & Muammer Koc, 2018. "Sustainable Financing for Sustainable Development: Understanding the Interrelations between Public Investment and Sovereign Debt," Sustainability, MDPI, vol. 10(11), pages 1-25, October.
    14. R. Ebrahimi & S. Choobchian & H. Farhadian & I. Goli & E. Farmandeh & H. Azadi, 2022. "Investigating the effect of vocational education and training on rural women’s empowerment," Palgrave Communications, Palgrave Macmillan, vol. 9(1), pages 1-11, December.
    15. Benjamin Nölting & Bettina König & Anne B. Zimmermann & Antonietta Di Giulio & Martina Schäfer & Flurina Schneider, 2022. "Dealing with the COVID-19 pandemic: an opportunity to reflect on sustainability research," NachhaltigkeitsManagementForum | Sustainability Management Forum, Springer, vol. 30(1), pages 11-27, December.
    16. Rashmi Jaipal, 2017. "Psychology at the Crossroads," Psychology and Developing Societies, , vol. 29(2), pages 125-159, September.
    17. Bárbara Galleli & Elder Semprebon & Joyce Aparecida Ramos dos Santos & Noah Emanuel Brito Teles & Mateus Santos de Freitas-Martins & Raquel Teodoro da Silva Onevetch, 2021. "Institutional Pressures, Sustainable Development Goals and COVID-19: How Are Organisations Engaging?," Sustainability, MDPI, vol. 13(21), pages 1-21, November.
    18. Sagarika Dey & Priyanka Devi, 2019. "Impact of TVET on Labour Market Outcomes and Women’s Empowerment in Rural Areas: A Case Study from Cachar District, Assam," Indian Journal of Human Development, , vol. 13(3), pages 357-371, December.
    19. Rostami-Tabar, Bahman & Ali, Mohammad M. & Hong, Tao & Hyndman, Rob J. & Porter, Michael D. & Syntetos, Aris, 2022. "Forecasting for social good," International Journal of Forecasting, Elsevier, vol. 38(3), pages 1245-1257.
    20. Maria Sassi, 2020. "A SEM Approach to the Direct and Indirect Links between WaSH Services and Access to Food in Countries in Protracted Crises: The Case of Western Bahr-el-Ghazal State, South Sudan," Sustainability, MDPI, vol. 12(22), pages 1-13, November.

    More about this item

    Keywords

    sustainable development; financial-accounting analysis; interference; financial-accounting information;
    All these keywords.

    JEL classification:

    • M40 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - General
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • Q56 - Agricultural and Natural Resource Economics; Environmental and Ecological Economics - - Environmental Economics - - - Environment and Development; Environment and Trade; Sustainability; Environmental Accounts and Accounting; Environmental Equity; Population Growth

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:brc:brccej:v:8:y:2023:i:1:p:14-26. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Cristina GANESCU (email available below). General contact details of provider: http://www.univcb.ro/ .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.