Leveraging Accounting Professional Identity to Pave a Route Toward Sustainable Development with the Role of Inclusive Leadership

Huy Quang Pham and Phuc Kien Vu
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Huy Quang Pham: University of Economics Ho Chi Minh City (UEH), Ho Chi Minh City, Vietnam
Phuc Kien Vu: University of Economics Ho Chi Minh City (UEH), Ho Chi Minh City, Vietnam

Review of Pacific Basin Financial Markets and Policies (RPBFMP), 2024, vol. 27, issue 02, 1-50

Abstract: This study intends to explore the interconnection between the professional identity of accountants (PIA) and sustainable development performance (SDP). It also aims to delve into the mediation mechanism of nonfinancial reporting (NFR) in the interconnection between PIA and SDP. Outstandingly, it makes many attempts to expand understanding of the moderating function of inclusive leadership (IL) in the proposed model’s postulated constructs. Statistical data from surveys given to the samples of accountants in small and medium-sized enterprises (SMEs) obtained from the two waves of data collection within the different periods, namely the period of lockdown and period of new normal, are used to empirically corroborate the hypothesized model, which is supported by structural equation modeling. The results analyses confirm, in terms of significance and effect size, the existence of positive relationships between the hypothesized dimensions in the suggested model. In addition to serving as a beneficial springboard for further research, the importance of more nuanced insights in this work can help practitioners and policy-makers sense and seize ways to reach sustainable development pathways in an efficient and effective manner.

Keywords: Accountant; leadership; nonfinancial reporting; professional identity; sustainable development (search for similar items in EconPapers)
Date: 2024
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DOI: 10.1142/S0219091524500152

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