International Accounting,
Год журнала:
2024,
Номер
27(9), С. 1008 - 1025
Опубликована: Сен. 15, 2024
Subject.
The
article
discusses
issues
related
to
the
conceptual
foundations
of
formation
accounting
(financial)
statements
in
system
Russian
standards.
Objectives.
aims
identify
prospects
for
solving
problematic
aspects
framework
statements.
Methods.
For
study,
I
used
critical
analysis,
synthesis,
comparison,
observation,
and
systematization.
Results.
presents
results
a
comparison
approaches
new
FAS
FSBU
4/2023
–
Accounting
(Financial)
Statements,
its
draft
RAS
PBU
4/99
Statements
Organization
that
it
replaces,
offers
certain
recommendations
controversial
Conclusions
Relevance.
introduces
number
important
clarifications
regulation
compared
regulations
Organization.
A
are
debatable.
solution
is
possible
course
further
development
statutory
accounting.
obtained
have
both
applied
theoretical
areas
application
field
financial
Management Decision,
Год журнала:
2025,
Номер
unknown
Опубликована: Фев. 26, 2025
Purpose
This
research
explores
barriers
associated
with
the
implementation
of
sustainability
reporting
regulation
(SRR)
in
Europe,
focusing
on
stakeholders’
resistance
to
transitioning
from
Directive
2014/95/EU
(the
NFRD)
2022/2464/EU
CSRD).
Design/methodology/approach
SRR
feedback
collected
during
a
public
consultation
conducted
by
European
Commission
was
qualitatively
and
quantitatively
analysed
employing
qualitative
content
analysis,
iterating
multiple
regression
models
relying
normativity
concept
innovation
theory
(IRT).
Findings
The
results
revealed
both
psychological
functional
that
negatively
affect
agreement
transition
NFRD
CSRD
might
result
sub-optimal
normative
outcomes
CSRD’s
regulatory
innovations.
Research
limitations/implications
provides
important
insights
for
policymakers
regarding
ways
address
Arising
legislation’s
recent
introduction,
currently
limited
empirical
evidence
warrants
further
long-term
impact
these
barriers.
Practical
implications
study
offers
meaningful
practical
improve
acceptance
SRR,
including
but
not
aligning
new
regulations
existing
practices,
offering
training
financial
incentives
highlighting
tangible
benefits
overcome
perceived
value
gaps.
Originality/value
introduces
IRT
as
framework
investigate
identifies
success.
provide
comprehensive
understanding
how
such
early
stages
normativity.
Journal of Governance and Regulation,
Год журнала:
2025,
Номер
14(1), С. 38 - 48
Опубликована: Янв. 1, 2025
The
digital
revolution
has
brought
about
a
significant
change
in
the
way
accounting
and
auditing
procedures
are
conducted,
marking
noteworthy
paradigm
shift
(Pizzi
et
al.,
2021).
Businesses
experience
changes
as
result
of
incorporating
new
ideas
or
technologies
into
their
current
processes.
This
study
aims
to
assess
effects
innovation
on
sustainable
practices,
by
utilizing
systematic
literature
review
approach.
research
covers
published
articles
during
last
two
decades
(2003–2023),
search
methodology
employs
Scopus,
PubMed,
IEEE
Xplore,
Google
Scholar,
ResearchGate.
findings
reveal
that
leads
efficient
accounts
management
with
authenticity,
reliability,
credibility,
transparency
whole.
Companies
need
use
cutting-edge
an
adaptive
era
progresses
order
thrive
continuously
changing
evolving
environment.
Large-scale
data,
analytics
cloud
computing,
artificial
intelligence
(AI),
blockchain
technology
virgin
fields
for
future
directions
practice.
prevailing
viewpoint
is
optimistic,
indicating
presents
more
opportunity
rather
than
threat.
Discover Sustainability,
Год журнала:
2025,
Номер
6(1)
Опубликована: Фев. 27, 2025
Abstract
As
the
imperative
for
sustainable
business
practices
and
corporate
responsibility
has
grown,
analysis
integration
of
Environmental,
Social,
Governance
(ESG)
issues
into
strategies
become
a
crucial
aspect
strategy.
The
paper
assesses
ESG
reporting
preparedness
companies
in
Central
Eastern
European
(CEE)
region
by
analyzing
their
compliance
with
Sustainability
Reporting
Standards
(ESRS).
study
variability
disclosures
across
pillars
examines
relationship
financial
metrics
using
test
independence
bootstrapped
multiple
regression.
By
employing
an
automated
text
methodology
on
sustainability
reports
from
top-performing
companies,
including
Hungary,
Czech
Republic,
Poland,
Austria,
Slovenia,
Romania,
research
identifies
significant
differences
scores
various
disclosure
topics.
results
indicate
that
Climate
Change
(E1)
are
higher
than
those
other
topics,
suggesting
uneven
emphasis
different
aspects
sustainability.
Furthermore,
reveals
larger
tend
to
achieve
scores,
reflecting
greater
resources
comprehensive
transparent
practices.
contributes
understanding
CEE
highlights
importance
improvement
foster
transparency
comparability.
findings
suggest
policy
initiatives
encourage
balanced
all
topics
particularly
smaller
ones,
could
benefit
capacity-building
efforts
enhance
capabilities.
Graphical
Journal of Public Affairs,
Год журнала:
2024,
Номер
24(1)
Опубликована: Фев. 1, 2024
Sustainability
reporting
requires
consistency
and
interdependency
of
financial
accounting
managerial
accounting.
Accounting
is
closely
entangled
with
the
eco
control
(EC)
in
organisations.
The
quality
(sustainability)
disclosures
only
as
good
data
captured.
Therefore,
choices
practises
have
an
important
role
to
play
sustainability
reporting.
This
study
explores
mechanism
through
which
informs
EC.
Through
independent
serial
use
two
levers,
first
‘interdependency’
between
management
second,
though
‘digitalized
information’
a
moderating
variable,
it
probed
how
EC
are
shaped.
An
empirical
investigation
undertaken
by
carefully
curating
primary
data,
analysed
partial
least
squares
structural
equation
modelling
technique
inform
broader
debates
‘sustainability
reporting’
literature
concerning
mechanisms
EC,
influenced
mechanics,
disclosures.
Sound
contributes
governance
meet
needs
firms
direct
indirect
stakeholders
without
comprising
firm's
ability
future
stakeholders.
established
that
accountants
output,
mediates
effect
consistent
language
on
this
firm
size
or
industry
category.
article
brings
fore,
interplay
FA
MA
informing
environmental
controls.
under
researched
perspective
addressed
highly
interdependent
comprehensiveness
turn
effected
cooperation
coordination
(interdependency)
information
providers.
Sustainability,
Год журнала:
2025,
Номер
17(3), С. 1022 - 1022
Опубликована: Янв. 27, 2025
The
article
aims
to
identify
the
effects
and
determinants
of
implementing
digital
customer
service
tools
in
Polish
SMEs
terms
requirements.
Quantitative
research
was
conducted
among
using
a
survey.
following
statistical
methods
were
used
analyze
survey
data:
Dunn’s
post
hoc
tests,
ANOVA
Kruskal–Wallis
test,
Kendall’s
rank
correlation
coefficient,
Multivariate
Adaptive
Regression
Splines
(MARSplines).
Research
results
showed
that
demonstrating
better
preparedness
serve
customers
achieve
higher
financial
results,
an
increase
rapidity
agility
service,
increased
satisfaction,
improved
image.
In
addition,
they
gain
sustainability
benefits
form
reduced
emissions
hazardous
substances
or
waste,
recycling
consumption
water,
electricity,
other
raw
materials.
main
transformation
are
type
business
(Polish
Classification
Activities—PKD),
age
company,
educational
level
its
manager.
contributes
promoting
digitization
SME
managers
motivates
them
support
with
tools.
identified
provide
practical
guidance
encourage
implementation
technologies
meet
demands
customers.
Using
this
approach,
can
their
satisfaction
loyalty,
resulting
performance
competitiveness.
This
identifies
economic
context
study
has
original
approach
issue
sector
Poland.
