Uploaded by Sandra Cohen Uploaded date: October 17, 2023
October 01, 2023
As the tier closest to citizens, local governments should significantly operate toward the achievement of Sustainable Development Goals (SDGs) by mobilizing their resources as well as involving several stakeholders. The paper analyses how frameworks and praxis are making use of accounting systems information to assess and report on SDGs achievements. Results show that accounting systems are not yet utilized to their full potential, which triggers scholars and policymakers to work towards integrating accounting into the service of the SDGs.
Sandra Cohen, Francesca Manes-Rossi & Isabel Brusca (2023) Are SDGs being translated into accounting terms? Evidence from European cities, Public Money & Management, 43:7, 669-678, DOI: 10.1080/09540962.2023.2243543
SDG reporting; SDG frameworks; Sustainable Development Goals (SDG); Accounting for sustainable development; SDG costing
- Comparative Research
Type of Paper