Accounting and managerial accounting: methodologies, instruments and practices for SDGs

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Prof. Assunta Di Vaio
Associate Professor of Business Administration, Scientific Coordinator of the project "Cruise passengers value in the port destinations: strategies, measuring and control"; Sustainability accounting for Sustainable Development Goals (SDGs) group; Management accounting Group. University of Naples "Parthenope", via G. Parisi, no. 13, 80132, Naples, Italy.
Tel.: 00 39 081 547 4135
Email: susy.divaio@uniparthenope.it

Manuscript Topics
Over the last three decades academics and practitioners have paid their attention on the sustainable performance (Scheyvens et al., 2016; Tavanti and Stachowicz-Stanusch, 2013; UNEP, 2011; Teece, 2007; Adams and Larrinaga-González, 2007).

On 2015 United Nations organisation has been introduced the global sustainable development agenda that is focused mainly on 17 Sustainable Development Goals (SDGs) to promote operational actions for the human wellness in the world.

To achieve these goals, academics and practitioners are looking for technical tools and accounting and reporting methodology and practices (Pahl-Wostl et al., 2018; Bebbington and Unerman, 2018). Especially, these methodology and practices for the SDGs seem be still underdeveloped, above all when the attention is focused on a specific industries as port and shipping industry.

The Special Issue is addressed to invite scholars to evidencing the current methodologies and practices for the SDGs adopted by firms operating in the sectors particularly complex, mainly when the sustainable development (SD) is required by legislative framework that rules the working of the sector.

The aim of this Special Issue is to promote innovative and original research on the accounting and reporting methodology and practices for the achievement of SDGs. They will be welcome to theoretical and empirical research applied to the maritime and port industry, and specifically to the cruise sector. The research have to be based on robust theoretical framework.

Papers to be considered include but not limit to the following issues:
• Sustainable managerial accounting and SDGs
• Sustainability reporting
• SDGs reporting
• Accounting and accountability practices for SDGs
• Regulation and reporting for SDGs

Paper submission
All manuscripts will be peer-reviewed before their acceptance for publication.
The deadline for manuscript submission is 30th October, 2020.

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