Stakeholder Influence in Shaping the Role of Accountants in Sustainability Reporting in Romania
Mandatory non-financial reporting (subsequently replaced by sustainability reporting (SR)) appeared in the European Union in 2017, as part of the Accounting Directive. Therefore, SR represents a relatively recent and evolving challenge for the accounting profession. In this context, the aim of th...
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| Główni autorzy: | , , , , |
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| Format: | Artykuł |
| Język: | angielski |
| Wydane: |
Editura ASE
2025-08-01
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| Seria: | Amfiteatru Economic |
| Hasła przedmiotowe: | |
| Dostęp online: | https://www.amfiteatrueconomic.ro/temp/Article_3442.pdf |
| Etykiety: |
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| Streszczenie: | Mandatory non-financial reporting (subsequently replaced by sustainability reporting (SR))
appeared in the European Union in 2017, as part of the Accounting Directive. Therefore,
SR represents a relatively recent and evolving challenge for the accounting profession. In
this context, the aim of the study was to explore the influence of various stakeholders in
shaping the role of accountants in SR in Romania. The research was framed within the
concept of a field, capturing the interaction of different forces. The research methodology
was exploratory. Data was collected from 18 semi-structured interviews carried out
between January and February 2025 with 20 professionals with direct experience in SR and
in the accounting profession. The coding and analysis were contextualised and triangulated
with our understanding (researchers and practitioners) of the field, both deductively and
inductively. The results showed the low effective interaction and receptivity to SR of the
state (as legitimacy provider), and the higher involvement of universities and professional
accounting organisations (as awareness providers) and consultants, Big 4 firms, and, in
some cases, employers (as resource providers). The study is important as it provides
relevant and fresh insights for practice and regulation. |
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| ISSN: | 1582-9146 2247-9104 |