Accounting education and digitalization: A new perspective after the pandemic

Tettamanzi, Patrizia; Minutiello, Valentina; Murgolo, Michael

doi:10.1016/j.ijme.2023.100847

Cited by 7 publications

(1 citation statement)

References 63 publications

Supporting

Mentioning

Contrasting

Order By: Relevance

“…Furthermore, implementing PLS-SEM (i.e. variancebased structural equation modelling that uses the partial least squares path modelling method) on data gathered through survey administration along the value chain of bigger corporations could provide relevant insights on the state of the art with regard to ESG reporting adoption and overall quality (Tettamanzi et al, 2023). To conclude, other studies could examine further the forward-looking ability, the risk assessment and mitigation procedures and the disclosure of other disruptive events (such as the Russian-Ukrainian War and its impacts on the energy market).…”

Section: Limitations Of the Study And Further Researchmentioning

confidence: 99%

Accounting, ESG dynamics and the pandemic: when the quality of disclosure becomes crucial to sustainable success

Murgolo,

Tettamanzi,

Minutiello

2023

View full text Add to dashboard Cite

Purpose This study aims to investigate the quality of disclosure of a cutting-edge reporting tool – integrated reporting (<IR>) – in terms of its effectiveness to report on COVID-19 pandemic information, its ability to provide forward-looking information and risk impact implications, and its quality determinants in challenging times. Design/methodology/approach Thanks to a content analysis of 247 <IR> for FY20, an integrated reporting disclosure score was developed to assess the disclosure quality provided by the sampled companies. Three research questions were tested through logistic regressions. Findings Non-financial disclosure activities struggle to provide adequate information in terms of potential future scenarios, risk assessment and forward-looking analyses. However, companies incorporated in “Anglo-Saxon” territories drafted integrated reports of higher quality. More recently, incorporated companies have made a greater effort to measure and report COVID-19 pandemic impacts on environmental, social and governance and business activities, also increasing their risk assessment and mitigation efforts. Concerning the determinants of disclosure quality, leverage, corporate governance structures, country of incorporation and belonging to “high impact” industries all lead to a higher quality of <IR> disclosure. Originality/value Examining in detail corporate social responsibility activities and corporate governance integrity is pivotal to orienting strategy towards sustainable trajectories: to do so, corporate reporting and disclosure practices are essential tools. In this context, corporate governance systems that emphasize board diversity are proven, even in disruptive circumstances, to play a crucial role in providing corporate reports of higher quality. High disclosure quality that goes beyond mere financial results is considered to be necessary to remain competitive strategically, socially and environmentally.

show abstract

Section: Limitations Of the Study And Further Researchmentioning

confidence: 99%

Accounting, ESG dynamics and the pandemic: when the quality of disclosure becomes crucial to sustainable success

Murgolo,

Tettamanzi,

Minutiello

2023

View full text Add to dashboard Cite

show abstract

The European Union (EU) green taxonomy: codifying sustainability to provide certainty to the markets

Tettamanzi,

Gotti Tedeschi,

Murgolo

2023

Environ Dev Sustain

View full text Add to dashboard Cite

The impacts of the COVID-19 lockdowns on the work of academic staff at higher education institutions: an international assessment

Leal Filho,

Wall,

Salvia

et al. 2024

Environ Dev Sustain

View full text Add to dashboard Cite

The COVID-19 pandemic severely disrupted the life of millions of people around the world and brought changes in many contexts. In higher education institutions, teaching staff had to quickly adapt their teaching and research practices and revisit learning and student engagement strategies. In this context, this paper aimed to report on how the lockdowns influenced the work and lives of academic staff at universities. The methodology consisted of an online survey that collected 201 responses across 39 countries worldwide, and the results were explored using descriptive and exploratory modelling analyses. The findings reveal that the main positive aspect of the work-from-home experience during the lockdowns was the reduction of time spent on commuting, while the inability to disconnect and difficulties in work–life balance were the most commonly indicated negative aspects. The principal component analysis indicated that the pandemic had a moderate power in boosting academic staff towards sustainability, and an important potential of revising academic curricula and teaching–learning relationships. Based on the evidence gathered, recommendations to allow academic staff to better cope with the influence of future pandemics include the increased use of digital resources and new teaching styles, curricula revision for encouraging educators to include more issues related to sustainable development in their teaching and greater institutional support to reduce stressful conditions and improve productivity.

show abstract

Accounting education and digitalization: A new perspective after the pandemic

Cited by 7 publications

References 63 publications

Accounting, ESG dynamics and the pandemic: when the quality of disclosure becomes crucial to sustainable success

Accounting, ESG dynamics and the pandemic: when the quality of disclosure becomes crucial to sustainable success

The European Union (EU) green taxonomy: codifying sustainability to provide certainty to the markets

The impacts of the COVID-19 lockdowns on the work of academic staff at higher education institutions: an international assessment

Contact Info

Product

Resources

About