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Guest editorial: Accounting in transition: influence of technology, sustainability and diversity

Guest editorial: Accounting in transition: influence of technology, sustainability and diversity Guest editorial Guest editorial: Accounting in transition: influence of technology, sustainability and diversity Introduction The impact of new technologies, escalating environmental issues, increasing tension between the values of economic equality and diversity and accounting’s ability to adapt to these rapid paces of change and uncertainties are the major challenges facing the accounting profession. These challenges also raise a host of secondary issues that accountants will need to address in the foreseeable future. As accounting scholars, we believe there is a crucial need for up-to-date studies addressing the influence and impact of technology, sustainability and diversity on accounting and accounting practices, which remained under-explored in accounting research. Evidence from the manuscripts contributing to this special issue of the Pacific Accounting Review shows that the accounting community, that is, businesses, academic institutions and practitioners, was mainly unprepared to deal with rapidly emerging changes, whereas some approached it in reactive or adaptive ways. As highlighted by Guthrie and Parker (2016), accountants could successfully respond to such challenges only if they move beyond their traditional capabilities and embrace aspects of value creation and global sustainability. To generate discussion on emerging issues, we organised the 18th Auckland Regional Accounting (ARA) Conference [1] on 9 http://www.deepdyve.com/assets/images/DeepDyve-Logo-lg.png Pacific Accounting Review Emerald Publishing

Guest editorial: Accounting in transition: influence of technology, sustainability and diversity

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References (44)

Publisher
Emerald Publishing
Copyright
© Emerald Publishing Limited
ISSN
0114-0582
eISSN
0114-0582
DOI
10.1108/par-07-2022-210
Publisher site
See Article on Publisher Site

Abstract

Guest editorial Guest editorial: Accounting in transition: influence of technology, sustainability and diversity Introduction The impact of new technologies, escalating environmental issues, increasing tension between the values of economic equality and diversity and accounting’s ability to adapt to these rapid paces of change and uncertainties are the major challenges facing the accounting profession. These challenges also raise a host of secondary issues that accountants will need to address in the foreseeable future. As accounting scholars, we believe there is a crucial need for up-to-date studies addressing the influence and impact of technology, sustainability and diversity on accounting and accounting practices, which remained under-explored in accounting research. Evidence from the manuscripts contributing to this special issue of the Pacific Accounting Review shows that the accounting community, that is, businesses, academic institutions and practitioners, was mainly unprepared to deal with rapidly emerging changes, whereas some approached it in reactive or adaptive ways. As highlighted by Guthrie and Parker (2016), accountants could successfully respond to such challenges only if they move beyond their traditional capabilities and embrace aspects of value creation and global sustainability. To generate discussion on emerging issues, we organised the 18th Auckland Regional Accounting (ARA) Conference [1] on 9

Journal

Pacific Accounting Review – Emerald Publishing

Published: Aug 2, 2022

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