Recovery from Covid‐19 towards a low‐carbon economy: a role for accounting technologies in designing, implementing and assessing stimulus packages

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dc.contributor.author Bui, Binh
dc.contributor.author Villiers, Charl
dc.date.accessioned 2021-05-28T02:35:19Z
dc.date.available 2021-05-28T02:35:19Z
dc.date.issued 2021-1-7
dc.identifier.citation Accounting and Finance 07 Jan 2021
dc.identifier.issn 0810-5391
dc.identifier.uri https://hdl.handle.net/2292/55196
dc.description.abstract Accounting technologies can be used to help stimulus packages achieve the twin goals of economic stimulus and climate mitigation. Utilising an institutional logic perspective, we show that despite the massive financial consequences of climate change, the current climate response is dominated by the economising logic that justifies limited action. Further, despite its strong potential, accounting technologies are not extensively used in the design of stimulus packages. We develop a framework to explicitly integrate accounting technologies in the design, delivery and review of stimulus packages, thereby simultaneously enabling economic growth and social equity whilst addressing the climate crisis.
dc.language en
dc.publisher Wiley
dc.relation.ispartofseries Accounting and Finance
dc.rights Items in ResearchSpace are protected by copyright, with all rights reserved, unless otherwise indicated. Previously published items are made available in accordance with the copyright policy of the publisher.
dc.rights.uri https://researchspace.auckland.ac.nz/docs/uoa-docs/rights.htm
dc.rights.uri https://authorservices.wiley.com/author-resources/Journal-Authors/licensing/self-archiving.html
dc.subject Social Sciences
dc.subject Business, Finance
dc.subject Business & Economics
dc.subject Accounting technologies
dc.subject Covid-19
dc.subject Green recovery
dc.subject Institutional logics
dc.subject Stimulus package
dc.subject MANAGEMENT CONTROL-SYSTEMS
dc.subject CLIMATE-CHANGE
dc.subject SUSTAINABILITY ASSESSMENT
dc.subject INSTITUTIONAL COMPLEXITY
dc.subject COMPETING LOGICS
dc.subject FIELD
dc.subject RESPONSIBILITY
dc.subject DETERMINANTS
dc.subject TEMPERATURE
dc.subject COST
dc.subject 1402 Applied Economics
dc.subject 1501 Accounting, Auditing and Accountability
dc.subject 1502 Banking, Finance and Investment
dc.title Recovery from Covid‐19 towards a low‐carbon economy: a role for accounting technologies in designing, implementing and assessing stimulus packages
dc.type Journal Article
dc.identifier.doi 10.1111/acfi.12746
dc.date.updated 2021-04-27T21:56:53Z
dc.rights.holder Copyright: Wiley en
pubs.publication-status Published online
dc.rights.accessrights http://purl.org/eprint/accessRights/RetrictedAccess en
pubs.subtype Article
pubs.subtype Early Access
pubs.subtype Journal
pubs.elements-id 836460
dc.identifier.eissn 1467-629X
pubs.number acfi.12746
pubs.online-publication-date 2021-1-7


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