Bui, BinhDe Villiers, Charl Johannes2022-03-252022-03-252021-09Bui, 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.12746.0810-5391 (print)1467-629X (online)10.1111/acfi.12746http://hdl.handle.net/2263/84630Accounting 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.en© 2021 Accounting and Finance Association of Australia and New Zealand. This is the pre-peer reviewed version of the following article : 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, 2021, doi : 10.1111/acfi.12746. The definite version is available at : https://onlinelibrary.wiley.com/journal/1467629x.Accounting technologiesCOVID-19 pandemicCoronavirus disease 2019 (COVID-19)Green recoveryInstitutional logicsStimulus packageSDG-08: Decent work and economic growthSDG-13: Climate actionEconomic and management sciences articles SDG-08Economic and management sciences articles SDG-13Postprint Article