Explore publications.

The increasing severity of economic, environmental, and social issues determines the transformational and positive role of accounting researchers in the context of climate change. This study aims to bibliometric analysis of the interest of Romanian accounting scholars to publish articles in journals from the Business, Management, and Accounting areas, respectively the Accounting Q1 and Q2 categories that contribute to accounting research, as well as analyzing their interest in publishing articles that are assessed by the WOS database as contributing to SDGs research. The research is based on 161 articles collected from the WOS database, of which 79 articles are assessed by the WOS database as contributing to the research of one or more SDGs. The results support the involvement of Romanian accounting scholars from HEIs in accounting research, as well as their contribution through the articles published as part of the relevant and important SDGs for the accounting profession. The contribution to SDGs research was noted as follows: 4 – quality education; 5 – gender equality; 8 – decent work and economic growth; 9 – industry, innovation, and infrastructure; 12 – responsible consumption and production; 13 – climate action. They target all components of sustainability, namely economic (SDG 8 and 9), environmental (SDG 12 and 13), and social (SDG 4 and 5), but with a significantly greater emphasis on the economic component. This study fills the gap in investigating the interest of Romanian accounting scholars from HEIs in accounting research for the SDGs. Accounting scholars should consider increasing attention to the publication of articles that will contribute to SDGs research, while HEIs should adopt initiatives to implement the SDGs in accounting research.

The global industrial world is significantly impacted by technological advancements, necessitating the establishment of regulations to enhance organizational implementation inside companies and attain optimal objectives. The norms of management accounting provide the provision of precise information for strategic and tactical decision-making in management. The objective of this study is to analyze the direct and indirect impact of accounting, environmental management, and strategy on company innovation. The study will also consider research and development activities and company size as control factors. Primary data will be used for the analysis. The sample size for this study consisted of 155 employees. The investigation involved collecting 112 samples using the Slovin formula. The analysis approach employed was multiple linear regression analysis. The study findings indicate that all variables exert a favorable impact on firm innovation. Therefore, the utilization of environmental management accounting and the execution of strategies in a reputable company will result in multiple innovations and strategies, including the reduction of product waste pollution, mitigation of global warming impacts, heightened awareness of minimizing environmental costs that may harm the environment, and the creation of new prospects for producing impeccable quality products.

As a multi-faceted emerging profession, forensic accounting is surrounded by some issues, controversies, and challenges among them lack of consensus on the entry requirements and certification of the profession, misconstruction of the innate goal of forensic accounting, and the lack of consensus on the teaching pedagogies of forensic accounting. The claim of ownership of forensic accounting by different professional bodies in different jurisdictions also exacerbates these challenges. With these issues surrounding the profession, this study sought to examine the state of affairs of forensic accounting in a developed economy, USA, and a developing economy South Africa. The comparison was based on the following criteria: certification; the profession issues; constitutional and judicial issues; and legal and regulatory issues. The study employed a desktop literature review methodology involving an in-depth review of relevant and current literature. The paper found that both countries share a similar status of the forensic accounting profession only on the profession issues. Differences were noted on the certification; constitutional and judicial issues; as well as the legal and regulatory issues. To date, the profession is regulated in both jurisdictions but it happened in 2000 in the US and 2013 in South Africa. It can therefore be concluded that the similarity in forensic accounting profession status for the two jurisdictions is based only on the profession criteria with differences existing in the certification; constitutional and judicial; and legal and regulatory issues. The paper recommends more studies on comparing the status of the profession in other jurisdictions because extant literature still alludes to unresolved issues and challenges on forensic accounting in some jurisdictions.

The globe is facing challenges such as wars, poverty, injustice, environmental degradation, inequality, and climate change. These challenges have unsettled man in his habitation on the globe thereby prompting the United Nations to engage all nations to unite in addressing these global challenges. The interaction of the United Nations with the global community led to the understanding that eradicating poverty must be coupled with strategies that promote economic growth whilst addressing a myriad of social needs as well as climate change and environmental issues. Amongst the strategies to tackle the global challenges indicated above are sustainable accounting and the green economy. As members of the global community, South African listed companies also have a role to play in combating sustainability challenges. This paper contributes to the literature on sustainability, particularly on the adoption of the green economy and sustainable accounting by listed companies in the South African context as well as lessons learned in the process.

This study aims to show the importance of environmental costs, and the role of these costs to improve the quality of financial reporting in Libyan oil companies and offering the suggestions to develop it. To achieve the objectives of the study, the researchers developed a questionnaire contains (35) questions, distributed to (100) of the officials of the financial departments, auditing, and costs and the parties concerned with the preparation of financial reports, collected and used in the analysis, a one-sample T-test was used. It seems to the researchers that there was the presence of environmental awareness and the company's strategy towards environmental issues, the study also showed there are obstacles that limit the application of measurement and disclosure of environmental costs. Moreover, it seems to the researchers that the measurement models for environmental costs increase the company's commitment to environmental responsibilities. The results of the study also showed the presence of a statistically significant relationship between environmental costs and the increase in the quality of the financial reports. Finally, there was a statistically significant relationship between environmental costs and decision making. The study suggested some recommendations to develop the application of accounting for environmental costs and disclosure to provide appropriate information to rationalize and take decisions in the oil companies in Libya, as well as the need for companies to protect the environment and provide funding and support to preserve the environment.