2023 - Franco Angeli
Article
Digital Version
Competencies for Sustainable Development Goals Accounting : Educating public management for disclosure and reporting
133-160 p.
- Identifying competencies to report SDGs in accountants can enhance corporate disclosure effectiveness and provide more robust information to society. Public managers are called to control through the lens of collective objectives and multi-ple stakeholders' interests. Based on the knowledge-attitude-skills triad and the political Delphi method, we could identify the antecedent factors to disclose SDGs successfully. The purpose was critical to developing competencies, aligning leaders' mindsets, and suppressing public management barriers to reporting corporate SDGs. By identifying specific competencies, we bring the individual perspectives of accounting sustainability education. [Publisher's text].
Fait partie de
Management Control : supplemento 2, 2023-
Informations
Code DOI : 10.3280/MACO2023-002-S1007
ISSN: 2239-4397
KEYWORDS
- Competencies, Sustainable development goals, Sustainable accounting, Sustainability education, Sustainable Reporting, Sustainable accounting com-pliance,
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