Recovery from Covid-19 towards a low-carbon economy: a role for accounting technologies in designing, implementing and assessing stimulus packages

Binh Bui*, Charl de Villiers

*Corresponding author for this work

Research output: Contribution to journalArticlepeer-review

3 Citations (Scopus)

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 languageEnglish
Pages (from-to)4789-4831
Number of pages43
JournalAccounting and Finance
Volume61
Issue number3
Early online date7 Jan 2021
DOIs
Publication statusPublished - Sep 2021

Keywords

  • Accounting technologies
  • Covid-19
  • Green recovery
  • Institutional logics
  • Stimulus package

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