SUSTAINABLE DEVELOPMENT GOALS AND ACCOUNTING PROFESSION: A QUANTITATIVE REVIEW OF THE EXISTENT LITERATURE

Gianluca Zanellato ()
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Gianluca Zanellato: Finance Department, Faculty of Economics and Business Administration, Babes Bolyai University. 2Faculty of Economics and Business Administration

Annales Universitatis Apulensis Series Oeconomica, 2022, vol. 2, issue 24, 8

Abstract: The issue of sustainable development has become increasingly important over the recent decades. The Sustainable Development Goals represents an important tool to reach a real sustainable development. In this perspective, the present paper aims to review the existent literature on Sustainable Development Goals. Focusing in particular on the possible role the accounting profession has in fostering the adoption of the Sustainable Development Goals. The review includes paper from two databases: Web of Science and Google ScholarThe papers were analyzed through the use of MAXQDA, software used for quantitative and qualitative analysis. The results of the review demonstrate that accountants can have an essential role in fostering the adoption and application of the goals among business practices. Additionally, the results of the analysis outline an increasing interest toward the goals from 2018.

Keywords: Sustainable Development; Sustainable Development Goals; MAXQDA; Accounting Profession; Literature Review (search for similar items in EconPapers)
JEL-codes: M41 (search for similar items in EconPapers)
Date: 2022
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Persistent link: https://EconPapers.repec.org/RePEc:alu:journl:v:2:y:2022:i:24:p:8

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