会计
心态
管理会计
业务
职位(财务)
会计信息系统
会计研究
公共关系
政治学
财务
计算机科学
人工智能
作者
Jonathan Jona,Naomi Soderstrom
出处
期刊:Journal of Management Accounting Research
[American Accounting Association]
日期:2023-10-01
卷期号:35 (3): 13-20
被引量:1
标识
DOI:10.2308/jmar-2023-022
摘要
ABSTRACT Climate risk is a critically important challenge for society. Current accounting-related efforts include initiatives by regulators to promulgate climate risk disclosure standards, focusing on disclosure of nonfinancial and forward-looking information. These proposals are certain to evolve over time. With management accounting research’s focus on decision-making and performance evaluation using nonfinancial performance measures and effective management control systems, management accounting researchers are in a strong position to provide unique input into the ongoing development of these reporting standards. In this commentary, we discuss topics where management accounting researchers can contribute to the standard-setting efforts. Contributing to these efforts requires a change in mindset for management accounting researchers from primarily focusing on internal and potentially idiosyncratic decision-makers to a broader audience that includes external providers of capital. However, the reward to doing so is participation in interesting and important research avenues that can have a real impact on society. JEL Classifications: M49; M48; M14.
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