WEKO3
アイテム
Challenges in Sustainability-related Education for Professional Accountants
https://kindai.repo.nii.ac.jp/records/2001669
https://kindai.repo.nii.ac.jp/records/2001669341dae09-7abd-469b-9d25-54e71e7ef120
| 名前 / ファイル | ライセンス | アクション |
|---|---|---|
AN10437975-20240731-0001.pdf
|
|
| Item type | 紀要論文 / departmental bulletin paper(1) | |||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 公開日 | 2024-08-02 | |||||||||||||||
| タイトル | ||||||||||||||||
| タイトル | Challenges in Sustainability-related Education for Professional Accountants | |||||||||||||||
| 言語 | en | |||||||||||||||
| 作成者 |
川原, 尚子
× 川原, 尚子
× 入江, 賀子
× Fitriasari, Dewi
|
|||||||||||||||
| 言語 | ||||||||||||||||
| 言語 | eng | |||||||||||||||
| キーワード | ||||||||||||||||
| 主題 | reporting, assurance, competencies, capacity building, Certified Public Accountants | |||||||||||||||
| 内容記述 | ||||||||||||||||
| 内容記述タイプ | Abstract | |||||||||||||||
| 内容記述 | The growing interest of international and national accounting organisations in sustainability-related education has led to the creation of specific frameworks for professional accountants. This study examines the challenges in providing education in sustainability-related capacity building for Certified Public Accountants and Chartered Accountants to enhance the credibility of sustainability reporting. Assessing relevant documents provided by international and national professional accounting organisations facilitates organising compelling arguments on this matter and clarifies future research questions. The documents from international and national accounting professional organisations recommending professional accountants’ contribution towards sustainability and sustainability accounting and reporting have little focus on the quality of accountability and responsibility of companies for the social and environmental impacts produced by their corporate activities. Rather than this substantive discussion of the significance of sustainability accounting and reporting based on accountability towards sustainability, the focus has likely been on the technical ability to meet investors' demands for disclosure of sustainability-related risks and opportunities affecting the company's finances. Furthermore, consensus on the extent, definition, and execution of sustainability accounting and reporting is lacking, resulting in increased uncertainty regarding the role of sustainability accounting and professional accountants. These findings necessitate a further understanding the relationship between sustainability and accounting in designing sustainability-related education for professional accountants. The findings of this study contribute to the development of sustainability-related education for professional accountants. | |||||||||||||||
| 言語 | en | |||||||||||||||
| 出版者 | ||||||||||||||||
| 出版者 | 近畿大学商経学会 | |||||||||||||||
| 言語 | ja | |||||||||||||||
| 資源タイプ | ||||||||||||||||
| 資源タイプ識別子 | http://purl.org/coar/resource_type/c_6501 | |||||||||||||||
| 資源タイプ | departmental bulletin paper | |||||||||||||||
| 出版タイプ | ||||||||||||||||
| 出版タイプ | AM | |||||||||||||||
| 出版タイプResource | http://purl.org/coar/version/c_ab4af688f83e57aa | |||||||||||||||
| 収録物識別子 | ||||||||||||||||
| 収録物識別子タイプ | PISSN | |||||||||||||||
| 収録物識別子 | 04502825 | |||||||||||||||
| 書誌情報 |
ja : 商経学叢 en : Shokei-gakuso: Journal of Business Studies 巻 71, 号 1, p. 1-17, 発行日 2024-07-31 |
|||||||||||||||
