Recovery from Covid-19 towards a low-carbon economy: a role for accounting technologies in designing, implementing and assessing stimulus packages
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Date
Authors
Bui, Binh
De Villiers, Charl Johannes
Journal Title
Journal ISSN
Volume Title
Publisher
Wiley
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.
Description
Keywords
Accounting technologies, COVID-19 pandemic, Coronavirus disease 2019 (COVID-19), Green recovery, Institutional logics, Stimulus package
Sustainable Development Goals
Citation
Bui, B. & De Villiers, C. 2021. Recovery from Covid‐19 towards a low‐carbon economy ‐ a role
for accounting technologies in designing, implementing, and assessing stimulus packages,
Accounting & Finance, 61(3), 4789‐4831. https://doi.org/10.1111/acfi.12746.