Search

Sustainable Development, Accounting and AccountantsContext for the Special IssueAccounting, traditionally considered a tool for optimizing the economic per-formance of entities, has also been perceived as a means for addressing the social and environmental areas of their operations (Unerman et al., 2007; Bebbington et al., 2017; Carnegie et al., 2021) to inform managers seeking to make businesses sustainable (Wenzig et al., 2022; Lambert and Sponem, 2011). Therefore, accountants are regarded, at least potentially, as a crucial element of a company’s contribution to sustainable development (e.g., Tilt, 2009; Albu et al., 2011; Bebbington and Unerman, 2018; 2020; IFAC, 2016; ACCA, 2021). This is not a new notion. In fact, it has been developing over the years as social environmental ac-counting (SEA) and has been evidenced by the involvement of accounting re-searchers, practitioners, and accounting-related organizations in sustainability issues (Chung and Cho, 2018).SEA is defined as the communication of an organization’s social and environmental economic impacts to specific stakeholder groups and the general public. It requires expanding the responsibilities of companies beyond the traditional provision of financial statements to owners of capital, particularly shareholders. This necessity is based on the assumption that companies have responsibilities other than making money for shareholders (Gray et al., 1996, 2017; Carnegie, 2022a, 2022b). As Bebbington et al. (2017) note, the original framing of the SEA literature is concerned with the social and environmental impacts of organiza-tions and accounting (e.g., Gray et al., 1987; Gray et al., 1996). It was recently expanded to explore the interrelationship between sustainability, Sustainable Development Goals, governance, organizing, management, and accounting.SEA has been developing as an area of research in accounting, while the broad understanding of accounting per se has remained unchanged. One of the popular definitions of accounting by the American Accounting Association defines it as “the process of identifying, measuring and communicating economic information to permit informed judgments and decisions by users of information” (AAA, 1996). Drawing on the extensive accounting literature in the sociological, interpretive and critical tradition since the early 1980s (including Gray et al., 1996), Carnegie et al. (2021) propose to redefine accounting in order to the discipline to reach its full potential for shaping a better world. They proposed the following new multidimensional definition of accounting: “Accounting is a tech-nical, social and moral practice concerned with the sustainable utilization of resources and proper accountability to stakeholders to enable the flourishing of organizations, people and nature” (Carnegie et al., 2021, p. 69). Their proposal poses new challenges for accountants and the organized accounting profession. Principally, accounting information systems and accountants must evolve to respond to sustainability-related concerns by adapting traditional characteristics and developing new, broader concepts and capabilities (Twyford and Abbas, 2023).There are concerns about whether and to what extent the accounting profession may be willing to consider and meet these challenges. As Deegan (2013) argues, the fact that t-accounts, and therefore debits and credits, have been in use since the 1400s, and did not cease to be used after negative numbers were introduced into mathematics, shows that accountants are reluctant to change and inspires little confidence that they are capable of making quick adjustments as environments and technologies transform. This view is support-ed by others (e.g., Wenzig et al., 2022; Krasodomska et al., 2020) who note that accountants express eagerness to learn, though rarely about sustainability. However, this knowledge may prove useful to them in the context of recent changes in the sustainability reporting and assurance landscape, introduced – in the Eu-ropean Union – by the Corporate Sustainability Reporting Directive and – at the global level – by the International Sustainability Standards Board mandated by the Inter-national Financial Reporting Standards Foundation.Guidance for AuthorsAgainst this background, the purpose of this Special Issue is to stimulate the debate on the challenges that contemporary accounting is facing in the con-text of sustainable development. We welcome submissions (ca. 32,000-44,000 characters long) on various aspects related to accounting and sustainability, literature reviews, and conceptual, quantitative, and qualitative studies. Possible topics include but are not limited to:•The contemporary understanding of accounting and the role of the ac-counting profession in relation to the sustainability agenda.•The current state of academic research on accounting and sustainability, sustainability reporting, Sustainable Development Goals reporting and as-surance.•The way existing management accounting systems and practices can sup-port managers in capturing commitment to sustainable development and/or undertaking efforts towards sustainability. •The organizational actors involved in external and internal sustainability reporting and the role of accountants and accounting systems.•The modifications that should be made to accounting education systems to enable them to equip future accountants and managers with the knowledge and skills to meet the challenges of sustainable development and how such modifications should be introduced.•The potential role of digitalization in helping accountants to get more in-volved in sustainability-related topics. The way AI transforms the roles of accountants and assurance providers regarding sustainability reporting and Sustainable Development Goals reporting.•The differences between sustainability-related challenges accountants face in large versus small companies, and whether these challenges are country or industry-specific. •The differences between mandatory versus voluntary sustainability re-porting initiatives in terms of consequences on the reporting quality and organizational responses.•The competencies that accountants or assurance providers need to suc-cessfully collaborate with non-accounting experts in sustainability-related areas. The factors that can facilitate such collaborations. •The way professional accounting organizations support the engagement of the profession in sustainability-related issues in various countries and in-ternationally. The factors that may influence their engagement in this field.•The extent to which accounting (and reporting) systems can address the Sustainable Development Goals and the relationships and interdependencies between them.•The impact of the recent regulatory changes within the European Union related to the forthcoming Corporate Sustainability Reporting Directive and European Sustainability Reporting Standards on the engagement of the accounting profession in sustainability, sustainability reporting, re-porting on Sustainable Development Goals, and assurance of information provided.•The impact of global changes, including the recent consolidation among the main standard setters and the establishment of the International Sustain-ability Standards Board by the International Financial Reporting Standards Foun-dation on how the accounting profession approaches sustainability.The deadline for submitting papers is 30th June 2024.The accepted papers will be published in December 2024 (Zeszyty Teoretyczne Rachunkowości/The Theoretical Journal of Accounting, vol. 48, no. 4).To view the author guidelines for this journal, please visit the following page: http://ztr.skwp.pl/resources/html/cms/FORAUTHORS. Submissions for the Special Issue will be made through ICI Publishers Panel:http://ztr.skwp.pl/resources/html/cms/DEPOSITSMANUSCRIPT When submitting an article, please state that your paper is for Special Issue 2024 with Guest Editors in the additional comment in the Publishers Panel Index Copernicus system. The coordinators of this Special Issue are Anna Szychta and Marek Masztalerz (ztr@skwp.pl).

Fossil-plastics or paper? Or for that matter, bio-plastics and paper? This is a well-entrenched question in academic research, industrial, social and policy-making circles. As environmental life-cycle analyses (or more appropriately, sustainability analyses) show time and again, no single product or process or mode of operation is a ‘total villain’. There are goods and bads, and at times, more of the one than the other. This paper, which is based on a course-report written by the first author at Karlstad University (Sweden), restricts itself to a review of publications which have opted to compare paper bags with low density polyethylene (LDPE) plastic bags, on the basis of their environmental impacts. Environmental impact categories include the global warming potential, energy demand, fossil fuel depletion, water usage, acidification, eutrophication, and a range of toxicities – human, terrestrial, freshwater-aquatic and marine-aquatic. The articles were obtained through Google Scholar, read and reviewed to glean the results presented therein. The ‘What’, ‘How’ and ‘Where’, so to say were studied carefully to understand the reasons behind any differences or similarities detected. On the basis of this focused review, even though no new knowledge is being added, the common belief that the paper bag is environmentally superior to the LDPE alternative is further consolidated. However, if one focuses on water usage and would assign a high weightage to that environmental impact, LDPE perhaps may score a few ‘brownie points’ over paper. One must also not forget that plastics (LDPE in this instance) can be recycled without significant deterioration in its functional properties. In a circular economy (the bioeconomy part of which gradually will expand over time), while introducing more and more bio-based products into the technosphere by way of trans-materialization is recommended, plastics will still continue to exist – albeit in much smaller amounts – and it would be perfectly fine if the degree of recycling is augmented significantly. Speaking of a holistic sustainability analysis, the socio-economic aspects of a choice between LDPE and paper bags must also be factored in, and studied. Much-desired change happens when the top-down meets the bottom-up somewhere midway.

During the archaeological research conducted in 2019 under the project “The Former Headquarters of the Gestapo and the Communist Provincial Office of Public Security in Anstadt Avenue in Łódź. Interdisciplinary Site Research” under the supervision of Dr Olgierd Ławrynowicz, an object filled with products on a paper base and bookbinding materials was found in one of the excavations. This paper attempts to clarify the chronology of paper products and to identify their type (typescripts, prints of monetary value, books, bookbinding materials, arrangement drawings, other paper products) and the material used. The visible content was identified using basic research methods and digital photographic documentation of it was made to preserve it.

In this note we publish a short letter from Leonhard Euler’s son, Johann Albrecht Euler, the Secretary of the Imperial Academy in St. Petersburg, to Marcin Poczobutt-Odlanicki, the Vilnius astronomer. The fate of this letter seemed unknown, but we know its content now. The main news in this correspondence was the discovery of a comet by the astronomer Anders Johan Lexell.

In this paper, the problems of elimination of surface contamination with biological substances were characterised. The possibility of SARS-CoV-2 virus contamination of various surfaces was analysed. Disinfection processes were characterised, including the method using hydrogen peroxide gas. The test results of disinfection effectiveness and material compatibility of selected products, mainly these made of paper, disinfected by means of hydrogen peroxide gas were presented.

The historic paper mill in Duszniki-Zdrój (Lower Silesia Voivodeship) was granted Poland’s Historic Monument status in 2011, which confirms the complex’s historic and artistic worth. Currently, attempts are made to make it enter the prestigious UNESCO World Heritage List, actually together with the Czech Velke Losiny paper mill and the German one in Homburg. It should also be borne in mind that in 2018 Poland’s only Museum of Papermaking located on its premises celebrated 50 years of its existence. The Museum’s employees, headed by Maciej Szymczyk PhD, have recently been extremely successful as far as organization, investments, displays, and publications are concerned. As for the latter, preparations for an extensive Monograph on the Paper Mill in Duszniki-Zdrój have to be pointed to; the book is an academic attempt at presenting the facility’s complex history, beginning from the 16th century, as well the individuals related to it; furthermore, efforts to preserve the precious facility and its adaptation to serve museum purposes are described. The presented publication can be viewed as a successful crowning of the todate research, providing solid grounds for the documentation to support the UNESCO List entry application. The strongly factual and richly illustrated monograph should be analyzed on various levels, one of them speaking of the effect of the coherent and consistent activities of museologists.

Current and past economic and financial crises have changed the behaviour of busi-ness leaders, managers, and investors, as well as accounting professionals (financial accountants, bookkeepers, management accountants, auditors). The fear of further financial crises has forced accounting reforms, the revision of auditing standards, and a restructuring of corporate governance systems in many countries to provide a relia-ble framework for companies’ activities and performance. The International Federa-tion of Accountants (IFAC) board founded the International Ethics Standard Board for Accountants (IESBA), which issued the Code of Ethics for Professional Account-ants (IFAC Code) as a set of globally accepted guidelines for ethical conduct. The first version was published in 1990, and it was recommended (but not mandatory) for IFAC members to adopt. Establishing a unified code of ethics was one of the major achievements of IFAC that provided solid guidelines for accounting professionals across the world. Prior research indicates that the IFAC Code has been moderately successful in the attempt to harmonise ethics standards for professional accountants worldwide. As globalisation continues to affect business culture and technology, and, consequently, the focus of business, the accounting profession must keep pace and reassess its role in the world economy, but also in society. This is especially important during economic and financial crises, when the classic entrepreneurial model is not sustainable. Not only can a code of ethics can provide a framework for appropriate employee behaviour and establish a better corporate culture, it can also improve lead-ership, help organisations to comply with government guidelines, and enable organisa-tions to be more socially responsible. Many ethical issues could be explored in the con-text of Corporate Social Responsibility (CSR), not only in times of crisis. The high-profile ethical failures of professional accountants in recent decades taught us the importance of ethics education. A professional accountant’s responsibility is not exclusively to satisfy the needs of an individual client or employing organization. All accountants should act in the public interest by complying with fundamental ethical principles (integrity, objectivity, professional competence and due care, confidentiality, and professional behaviour) since these principles establish the standard of expected behaviour. Therefore, accounting ethics should be promoted much more in education and in practice. Accounting and business educators have a special responsibility to ex-amine and teach ethics in the broader context of globalisation. Regulations and volun-tary standards aim at minimizing fraud and manipulation of business information, but ethical behaviour is the key to achieving an honest business environment and sustaina-ble growth.

Over the course of less than a quarter of a century, two Brazilian Heads of State – Fernando Collor in 1992 and Dilma Rousseff in 2016 – have been removed from office by impeachment. There has been much controversy surrounding both proceedings, particularly the latter. The article seeks to discuss briefly the history of the proceeding of impeachment in Brazil and its significance for the country’s political life after 1988. Through an analysis of the impeachment cases of President Fernando Collor and President Dilma Rousseff, and overview of the literature on impeachment in Latin America, the paper will address the similarities and differences present in both cases in which a Brazilian Head of State was removed from office. The last part of the article will further discuss the disputes among Brazilian jurists triggered by differing evaluations of this legal measure and, in particular, the more recent case of its implementation in Brazil.

Since the end of the 20th century, discussion on the role that accounting plays in the provision of information necessary for decision making in the ever-changing environment has been continuing among practitioners, governmental and non-government organizations, and particularly among the academic community. The debate concerns both the issue of measuring the results of economic activity (relating to the economic, environmental and social spheres) and the scope of disclosures in reporting that would satisfy the stakeholders’ expectations. Currently, achievement of market success is associated not only with the desire to optimize the economic results, but also with the care for the natural environment and the social issues. Accounting, therefore, being the primary source of the information supporting the management processes in an organization, has to face the challenges posed by current economic practice. As E. Burzym (2008, pp. 73–76) states, “by providing a universal and a flexible information and control system, accounting can be used to enforce the socio-economic responsibility of enterprises. It is purposely oriented to the needs of managements that are focused on implementation of economic goals and on accounting for companies’ responsibility (economic, environmental and social) for the results of their activity”. What is more, in the times that are difficult due to the dynamic changes taking place in the environment, accounting is precisely the system that can ensure reliability of the information published in the reports constituting the basis for assessment of enterprise performance. R. Mattessich (1994, pp. 358, 366) stated that “accountability has been the major function of accounting discipline for some ten thousand years, while other functions, like aiding investment decisions, are of more recent origin. And this account-ability function may well endure long after other functions have been taken over by neighbouring areas. And if I am not totally mistaken, it appears that we are entering a phase where accountability gains in importance”. However, the use of accounting to hold companies accountable for the broadly understood responsibility is extremely dif-ficult nowadays. It is connected with the necessity to modify and create new solutions that are imperative to explain the increasingly complex economic processes. In order to get a full picture of the business conducted in a given company – regarding its situ-ation, results and directions for further development – both the financial and the non-financial information is required. Therefore, as S. K. Roy (2008, p. 37) indicates, “in a multilingual world with different ethical and social values, monolingualism does not simply suffice”. This situation necessitates accounting to use other measures, in addi-tion to economic measurement, that would reflect the complex processes taking place in the economy, in order to meet the challenges posed by new reality. By that, it will provide the information desired and necessary for assessment of the broadly understood effectiveness of enterprise activity.