Abstract
Accounting technologies can be used to help stimulus packages achieve the twin goals of economic stimulus and climate mitigation. Utilising an institutional logic perspective, we show that despite the massive financial consequences of climate change, the current climate response is dominated by the economising logic that justifies limited action. Further, despite its strong potential, accounting technologies are not extensively used in the design of stimulus packages. We develop a framework to explicitly integrate accounting technologies in the design, delivery and review of stimulus packages, thereby simultaneously enabling economic growth and social equity whilst addressing the climate crisis.
Original language | English |
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Pages (from-to) | 4789-4831 |
Number of pages | 43 |
Journal | Accounting and Finance |
Volume | 61 |
Issue number | 3 |
Early online date | 7 Jan 2021 |
DOIs | |
Publication status | Published - Sep 2021 |
Keywords
- Accounting technologies
- Covid-19
- Green recovery
- Institutional logics
- Stimulus package