Mini Track on the role of accounting in Sustainable Development


Resilience and economic intelligence through digitalization and big data analytics

10-11 June 2021, Bucharest, Romania

Mini Track Chairs

  • Donna L. Street, University of Dayton, USA
  • Nadia Albu, Bucharest University of Economic Studies, Romania

The UN Sustainable Development Goals (SDGs) agreed by all UN countries in 2015 provide a platform for action for companies for a sustainable future. Accounting has a role to play in delivering these objectives, by measuring and providing reports on risks and opportunities, and on the progress made. The accounting profession is part of the wider group of actors working together to achieve the SDGs.

“IFAC’s vision is that the accountancy profession is essential to strong, sustainable organizations, financial markets, and economies. Consequently, the accountancy profession has a crucial role in the 2030 agenda for sustainable development, as represented by the Sustainable Development Goals (SDGs) aimed at sustaining people, planet and prosperity.” (IFAC, 2019)

Accounting research has incorporated, for many years, sustainability-related issues, and more recently SDGs agenda is clearly part of the topical issues investigated. However, professional bodies and researchers only directly engaged in SDGs-related research in the last few years. For example, a recent influential call for accounting researchers to incorporate SGSs was made by Bebbington, J. and Unerman, J. (2018) in their paper “Achieving the United Nations Sustainable Development Goals: An enabling role for accounting research” published in Accounting, Auditing & Accountability Journal. Accounting academics are this invited to advance research on the pursuit of SDGs by focusing on issues that are relevant for the society.

The main topics covered by the hereby call for papers are related to:

  • Corporate reporting on SDGs

  • The role of the accounting profession in delivering the SDGs agenda

  • Accounting education for SDGs

  • Accounting technologies in SDGs analysis

  • Re-defining boundaries between professions in SDG-related practice and the role of accountants

  • Standards, frameworks and regulatory initiatives to account for, measure and report SDGs related issues – evolution over time and consequences on practices

  • The role of the local context (culture, socio-economic environment) in the accounting responses to SDGs

  • SDGs-related accounting interventions

Donna L. Street

is Professor, Mahrt Chair in Accounting and Chairperson, Department of Accounting at the University of Dayton. Prof. Street received an Honorary Doctorate from the Bucharest University of Economic Studies. She serves as Director of Research and Educational Activities of the International Association for Accounting Education and Research (IAAER) and previously served as the Association’s President, VP Research and VP Communications. Prof. Street coordinates the IAAER KPMG research grant program to inform the IASB and is a member of the UNCTAD-ISAR Accounting Research Network. Previously she served as President of the International Accounting Section of the American Accounting Association and received the section’s Outstanding International Accounting Educator Award and its Service Award. Professor Street’s research focuses primarily on international financial reporting issues including compliance and segment reporting.

Nadia Albu

is professor of accounting and Deputy Dean of the Faculty of Accounting and Management Information Systems, in charge with research and international relations. Dr. Albu has been a teacher and researcher at ASE since 2000 and had in parallel an extensive international experience, including a master degree obtained in 2001 from Université d’Orléans, France, a Fulbright visiting professor grant obtained in 2014, a Deloitte-IAAER scholar grant between 2013-2016, and a visiting professorship at ESSEC Business School, France, since 2016. Dr. Albu is actively following the changes in the accounting profession globally, being part of teams conducting research for IFAC and Edinburgh Group. Her main research interests focus on the transformations of accounting systems in emerging markets, investigating the change and inertia in the accounting field (corporate reporting, auditing, management accounting etc.), acknowledging the importance of interdisciplinary research for an in-depth understanding of accounting phenomena in their environment.