What is it about?
This study explores whether the implementation of sustainability disclosure can trigger or stimulate the change in the roles of management accountants in adopting organizations in Vietnam as business partners
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Why is it important?
Our study can be seen as a response to the recent call for a more in-depth examination of the practice of sustainability disclosure from the practitioners’ perspectives in adopting organizations.
Perspectives
Paper explores the roles of management accountants in integrated reporting (IR) adopting organizations and sustainability reporting (SR) adopting organizations based on the use of the pragmatic constructivism (PC) theoretical framework.
Dr. Thinh Gia Hoang
Western Sydney University
Read the Original
This page is a summary of: Business Partner Roles of Management Accountants Through the Emergence of Sustainability Disclosures, Journal of Asian Finance Economics and Business, December 2020, Korea Distribution Science Association,
DOI: 10.13106/jafeb.2020.vol7.no12.365.
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