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 61(3):4789-4831 Sep 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/OpenAccess |
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 |
|