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Introduction for The Special Section On "Inclusive, Circular, And Technological Transformations in Financial Accounting: Challenges and Opportunities for Organizations and Stakeholders"

Author

Listed:
  • Feten Arfaoui-Masmoudi
  • Sourour Hazami-Ammar

    (LIGUE Laboratory, University of Manouba, UMA, Tunisia)

Abstract

Research question- How accounting research can address the relevant issues of inclusivity, circularity, and technological transformation? Motivation- This editorial introduces a Special Section addressing inclusivity, circularity, and technological transformation. The Special Section aims to inform policy, improve organizational practices, and inspire future research, contributing to a more sustainable and inclusive future for all stakeholders. Data- The editorial relies on key papers to motivate the topics addressed and then introduces the content of the papers selected for publication. Findings- The papers included in the Special Section not only address the theoretical foundations of these topics but also offer practical insights and recommendations. By doing so, they aim to spark meaningful discussions and inspire action among policymakers, practitioners, and researchers committed to promoting a sustainable and inclusive global economy.

Suggested Citation

  • Feten Arfaoui-Masmoudi & Sourour Hazami-Ammar, 2024. "Introduction for The Special Section On "Inclusive, Circular, And Technological Transformations in Financial Accounting: Challenges and Opportunities for Organizations and Stakeholders"," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 23(3), pages 474-482, September.
    • Handle: RePEc:ami:journl:v:23:y:2024:i:3:p:474-482
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    References listed on IDEAS

    as
    1. Hager Ennar & Salma Damak-Ayadi, 2024. "Professional Skepticism And Auditors' Judgments: Evidence from Tunisia," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 23(3), pages 596-615, September.
    2. Birte Freudenreich & Florian Lüdeke-Freund & Stefan Schaltegger, 2020. "A Stakeholder Theory Perspective on Business Models: Value Creation for Sustainability," Journal of Business Ethics, Springer, vol. 166(1), pages 3-18, September.
    3. Dey, Prasanta Kumar & Malesios, Chrysovalantis & Chowdhury, Soumyadeb & Saha, Krishnendu & Budhwar, Pawan & De, Debashree, 2022. "Adoption of circular economy practices in small and medium-sized enterprises: Evidence from Europe," International Journal of Production Economics, Elsevier, vol. 248(C).
    4. Naomi Soderstrom & Kevin Jialin Sun, 2007. "IFRS Adoption and Accounting Quality: A Review," European Accounting Review, Taylor & Francis Journals, vol. 16(4), pages 675-702.
    5. Mohammed Muneerali Thottoli & Essia Ries Ahmed & K.V. Thomas, 2022. "Emerging technology and auditing practice: analysis for future directions," European Journal of Management Studies, Emerald Group Publishing Limited, vol. 27(1), pages 99-119, June.
    6. Sana Masmoudi, 2024. "Evaluating the Effects of ESG Reporting on Earnings Management in An Emerging Economy," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 23(3), pages 507-530, September.
    7. Abir Dhaouadi & Anis Khedhaouria & Neila Boulila, 2024. "The Adverse Consequences of Technostress on Strain and Turnover Intentions Among Auditors: The Mitigating Effect of Segmentation Mindset," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 23(3), pages 551-570, September.
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    More about this item

    Keywords

    inclusivity; circularity; technological transformation; accounting;
    All these keywords.

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

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