IDEAS home Printed from https://ideas.repec.org/a/ami/journl/v23y2024i3p474-482.html
   My bibliography  Save this article

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
    as

    Download full text from publisher

    File URL: http://online-cig.ase.ro/RePEc/ami/articles/23_3_1.pdf
    Download Restriction: no
    ---><---

    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. 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.
    6. 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.
    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.
    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. Re, Beatrice & Magnani, Giovanna, 2022. "Value co-creation in circular entrepreneurship: An exploratory study on born circular SMEs," Journal of Business Research, Elsevier, vol. 147(C), pages 189-207.
    2. De George, Emmanuel T. & Li, Xi & Shivakumar, Lakshmanan, 2016. "A review of the IFRS adoption literature," LSE Research Online Documents on Economics 67599, London School of Economics and Political Science, LSE Library.
    3. Riaz, Zahid & Ray, Pradeep & Ray, Sangeeta, 2022. "The impact of digitalisation on corporate governance in Australia," Journal of Business Research, Elsevier, vol. 152(C), pages 410-424.
    4. Shi Yin & Yudan Zhao, 2024. "Digital green value co-creation behavior, digital green network embedding and digital green innovation performance: moderating effects of digital green network fragmentation," Palgrave Communications, Palgrave Macmillan, vol. 11(1), pages 1-12, December.
    5. Kim, Yeonshin & Hur, Won-Moo & Lee, Luri, 2023. "Understanding customer participation in CSR activities: The impact of perceptions of CSR, affective commitment, brand equity, and corporate reputation," Journal of Retailing and Consumer Services, Elsevier, vol. 75(C).
    6. Beata Zyznarska-Dworczak Ivana Mamić Sačer, 2019. "Accounting Systems in Poland and Croatia - comparative study," Zagreb International Review of Economics and Business, Faculty of Economics and Business, University of Zagreb, vol. 22(1), pages 55-72, May.
    7. David PROCHÃ ZKA, 2017. "Specifics Of Ifrs Adoption By Central And Eastern European Countries: Evidence From Research," Scientific Annals of Economics and Business (continues Analele Stiintifice), Alexandru Ioan Cuza University, Faculty of Economics and Business Administration, vol. 64(1), pages 59-81, March.
    8. Fracarolli Nunes, Mauro & Lee Park, Camila & Shin, Hyunju, 2021. "Corporate social and environmental irresponsibilities in supply chains, contamination, and damage of intangible resources: A behavioural approach," International Journal of Production Economics, Elsevier, vol. 241(C).
    9. Cătălina Florentina PRICOPE, 2016. "The role of institutional pressures in developing countries. Implications for IFRS," Theoretical and Applied Economics, Asociatia Generala a Economistilor din Romania / Editura Economica, vol. 0(2(607), S), pages 27-40, Summer.
    10. Christof Beuselinck & Philip Joos & Inder Khurana & Sofie van Der Meulen, 2017. "Which Analysts Benefited Most from Mandatory IFRS Adoption in Europe?," Post-Print hal-01745251, HAL.
    11. Alessandro Mechelli & Riccardo Cimini, 2021. "The effect of corporate governance and investor protection environments on the value relevance of new accounting standards: the case of IFRS 9 and IAS 39," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 25(4), pages 1241-1266, December.
    12. Tarcia Camily Cavalcante Quezado & Nuno Fortes & William Quezado Figueiredo Cavalcante, 2022. "The Influence of Corporate Social Responsibility and Business Ethics on Brand Fidelity: The Importance of Brand Love and Brand Attitude," Sustainability, MDPI, vol. 14(5), pages 1-20, March.
    13. Akisik, Orhan, 2020. "The impact of financial development, IFRS, and rule of LAW on foreign investments: A cross-country analysis," International Review of Economics & Finance, Elsevier, vol. 69(C), pages 815-838.
    14. Valentin BURCA, 2013. "Bankruptcy Risk in IFRS Era. Case Study on BSE Companies," Economics and Applied Informatics, "Dunarea de Jos" University of Galati, Faculty of Economics and Business Administration, issue 3, pages 61-70.
    15. GLAVAN Roxana Florina, 2019. "The Quality Of Financial Reporting In The Context Of Adopting Ifrs," Revista Economica, Lucian Blaga University of Sibiu, Faculty of Economic Sciences, vol. 71(2), pages 65-76, September.
    16. Roshayani Arshad & Rohaya Md Nor & Nur Adura Ahmad Noruddin, 2011. "Ownership Structure And Interaction Effects Of Firm Performance On Management Commentary Disclosures," Journal of Global Management, Global Research Agency, vol. 2(2), pages 124-145, July.
    17. Ioannis Tsalavoutas & Lisa Evans, 2010. "Transition to IFRS in Greece: financial statement effects and auditor size," Managerial Auditing Journal, Emerald Group Publishing, vol. 25(8), pages 814-842, September.
    18. Alali, Fatima A. & Foote, Paul Sheldon, 2012. "The Value Relevance of International Financial Reporting Standards: Empirical Evidence in an Emerging Market," The International Journal of Accounting, Elsevier, vol. 47(1), pages 85-108.
    19. Shah, Muhammad Umair & Guild, Paul D., 2022. "Stakeholder engagement strategy of technology firms: A review and applied view of stakeholder theory," Technovation, Elsevier, vol. 114(C).
    20. Forbes, William & Hudson, Robert & Skerratt, Len & Soufian, Mona, 2015. "Which heuristics can aid financial-decision-making?," International Review of Financial Analysis, Elsevier, vol. 42(C), pages 199-210.

    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

    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:ami:journl:v:23:y:2024:i:3:p:474-482. 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 Tartavulea (email available below). General contact details of provider: .

    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.