Sustainable Accounting Transformation Through Cloud Technologies: Evidence from Romania

Cloud computing is a usage model that is characterised by five key characteristics, four deployment models and three service models. The drivers and disadvantages of the adoption and implementation of cloud computing are discussed. The topic is further discussed in relation to the impact of cloud computing on supply chains. The cloud technology has become an important invention in modern society. This chapter examines the benefits and risks brought by the cloud system. The chapter explores the possible changes during transformation that might result in the implementation of cloud systems in firms. The business models presented due to the implementation of cloud system are also illustrated in this chapter.

Cloud computing is a usage model that is characterised by five key characteristics, four deployment models and three service models. The drivers and disadvantages of the adoption and implementation of cloud computing are discussed. The topic is further discussed in relation to the impact of cloud computing on supply chains. The cloud technology has become an important invention in modern society. This chapter examines the benefits and risks brought by the cloud system. The chapter explores the possible changes during transformation that might result in the implementation of cloud systems in firms. The business models presented due to the implementation of cloud system are also illustrated in this chapter.

Corporate managers are grappling with dysfunctional accounting practices that are ill-equipped to manage the disruptive environment of growing artificial intelligence and other emerging trends. The field of accounting is experiencing rapid transformation due to a plethora of emerging trends that are reshaping the traditional practices. These trends are aimed at leveraging on good governance and technological advancements to promote sustainability of businesses. The paper applies institutional theory, customer relationship management theory, and Christensen’s disruptions theory to examines the emerging shift in the practice of accounting by exploring interdisciplinary streams of literature. An integrative review methodology was used to identify emerging constructs relating to accounting practice in modern corporate sector. This paper identifies and discusses these trends and their implications for the accounting profession. Results revealed that technological advancements, automation of services, artificial intelligence, and blockchains are revolutionizing accounting processes, enhancing efficiency, accuracy, and transparency. The integration of artificial intelligence and machine learning into accounting processes through algorithms are revolutionizing traditional accounting functions by automating data analysis, detecting patterns, and identifying anomalies. These can enhance the accuracy and efficiency of financial reporting, risk management, and fraud detection, leaving accountants to focus on value-added tasks. Cloud technology also offers numerous benefits such as improved accessibility, real-time data updates, and enhanced collaboration, among stakeholders. This can enable firms to streamline their financial operations, automate repetitive tasks, and focus on strategic decision-making processes. Sustainability accounting and integrated reporting are gaining prominence as firms recognize importance of incorporating environmental, social, and governance (ESG) issues into financial practices. As firms recognize the importance of sustainable practices and stakeholder engagement, the demand for transparent and standardized ESG reporting has been rising. Accountants are also playing a crucial role in developing frameworks to measure and report on ESG impact, enabling firms to align their financial goals with sustainability objectives. Data analytics and predictive modeling are empowering accountants to extract valuable insights from large volumes of data, enabling proactive decision-making. The shift towards value-based pricing emphasizes the need for accountants to understand customer perceptions and deliver unique value propositions. The paper concludes that accountants must upskill and adapt to the emerging technologies. Firms and professionals will have to navigate the evolving accounting landscape and unlock new opportunities for success. To achieve sustainability gains to firms, accountants must grab opportunities these trends present and leverage technology and embrace sustainable practices to drive firm success in a dynamic, complex environment.

This chapter introduces the robust transition pathways developed in four case studies at different scales in Europe and analyses what capacities they create. Implementing transition pathways to respond to high-end scenarios and contribute to sustainability and resilience transformations requires new agency capacities that are able to deal with complexity, uncertainty, thresholds and lock-ins. We identified key conditions that may enable an overall shift towards an integrated, multi-scale, inclusive and learning-based governance approach. The capacities are enacted by a large diversity of actors—combining a mix of governance models and instruments, including decisive top-down regulation, market-based self-regulation and sustainability accounting, and bottom-up and community-based decision-making, markets and resource management. The agency capacities show ways forward for supporting systemic solutions and innovations with multiple benefits, and how to build social resilience and adaptive institutions.

Cloud computing is a transformational and rapidly evolving digital technology that enables driving innovation, scalability, and operational efficiency across various industries. Despite its benefits, the widespread adoption of cloud services presents complex ethical, social, and environmental challenges that organizations must address to ensure responsible and sustainable digital transformation. This study aims to develop a systematic approach to cloud adoption by integrating corporate digital responsibility (CDR) principles into strategic decision-making processes. Through a qualitative methodology, the research investigates and maps the key benefits and challenges of cloud adoption to the core dimensions of CDR, including environmental sustainability, data protection, inclusiveness, and digital governance. The resulting framework bridges the gap between technological advancement and corporate accountability by guiding organizations in adopting cloud technologies in a way that is both effective and ethically grounded. The findings highlight significant differences in prioritizing responsibility-related topics across European countries, with particular attention to environmental concerns, regulatory readiness, and cultural values. These differences suggest that national contexts are critical in shaping how responsible digital practices are understood and implemented. The study contributes to both theoretical understanding and practical application by offering a structured tool for decision-makers who aim to align cloud adoption with broader societal and environmental objectives. The proposed framework offers practical value for organizations seeking to integrate innovation with ethical and sustainable principles. By addressing the full spectrum of social, environmental, and governance considerations, this research provides meaningful insights for decision-makers, policymakers, and scholars working to advance responsible digital practices across diverse European settings.

This study identifies Microsoft Office 365 as a pivotal cloud-native platform and its role of cloud computing in modern world. It synergizes business operational excellence with sustainability and productivity—a main concern in modern engineering, driving a greener IT and creating enormous value. Through a case study of a global logistics firm called“Fast Link”, highlighting its capabilities in real-time collaboration, offline editing, remote access, cloud storage and IT consolidation, this data management significantly gains in efficiency and agility. Moreover, the paper addresses the environmental engineering dimension of cloud technology, bringing up the concept of “Green IT” It argues the superior carbon efficiency of cloud infrastructure like Office 365, states otherwise that on-premises solutions for the integration of Green IT principles, such as powering data centers with renewable energy. The conclusion recommends that the strategic adoption of integrated cloud platforms such as Office 365 is a critical pathway for achieving user satisfaction, Green IT practices, scalable data centers, secure, and environmentally sustainable digital transformation.

Blockchain technology has recently emerged as a transformative innovation with the potential to enhance transparency, accountability, and efficiency, key pillars of sustainable financial and accounting systems. Despite its relevance to sustainable digital transformation, the adoption of blockchain in accounting practices remains limited, particularly in developing economies such as Vietnam. This study investigates the behavioral factors influencing the intention to adopt blockchain in financial accounting among manufacturing enterprises, drawing on the Unified Theory of Acceptance and Use of Technology (UTAUT) and the Theory of Planned Behavior (TPB). Survey data from 320 Vietnamese manufacturing firms were analyzed using Cronbach’s Alpha, exploratory factor analysis (EFA), confirmatory factor analysis (CFA), and structural equation modeling (SEM) to examine both direct effects and mediating pathways. The results reveal that performance expectancy, effort expectancy, social influence, facilitating conditions, and perceived cost significantly affect attitudes, which in turn strongly predict intentions to adopt blockchain. Attitudes also partially mediate these relationships, underscoring their central role in shaping sustainable technology adoption behavior. Notably, trust in technology does not exert a significant influence, suggesting that practical and organizational enablers outweigh individual-level trust in this context. This study contributes to the emerging literature on blockchain-enabled sustainable accounting by extending the UTAUT–TPB framework and offering insights for policymakers, technology providers, and managers aiming to foster sustainability-driven digital transformation in financial practices.

The transformation of digital accounting is an urgent need for agri-fintech startups in developing countries. The complexity of agricultural transactions, the demands of compliance with IFRS/XBRL standards, and the increasing cyber risks demand an accounting system that is not only efficient but also transparent and auditable. This research aims to identify the factors influencing the adoption of digital accounting, evaluate its impact on information quality and regulatory compliance, and design a conceptual model that is able to integrate technological, organizational, regulatory, and risk aspects in the context of agri-fintech startups. The research uses a mixed methods approach with a sequential explanatory design. Quantitative data was collected through a survey of 45 agri-fintech startups in Southeast Asia and analyzed using PLS-SEM. Qualitative data was obtained through in-depth interviews with 7 selected startups and analyzed by thematic analysis. The results show that internal factors, such as technology readiness, organizational support, and perceived benefits and ease of use, play a significant role in adoption. The adoption of digital accounting improves the reporting quality and readiness of XBRL, but cyber and operational risks negatively affect the accuracy of reports. This research resulted in an Agri-Fintech Digital Accounting Capability (AF-DAC) model that integrates cloud accounting, blockchain ledger, RegTech–XBRL, and cyber risk panels. These findings provide a theoretical contribution to the digital accounting literature and are practical for startups, regulators, and investors in designing adaptive, secure, and sustainable accounting transformation strategies in the agri-fintech sector.

Purpose. The purpose of the article is to model the paradigm of accounting and reporting development in the context of the sustainable agricultural enterprise. 
 Methodology / approach. In the process of working on the article, general scientific methods and methodological techniques were used, in particular, monographic and system analysis (formation of accounting information to take into account sustainable development); methods of comparative analysis (when studying the transition from a traditional accounting system to sustainable accounting); grouping (for grouping accounting types by user groups and information); structural-and-logical compilation (when formulating the conceptual foundations of information to take into account sustainable development); modeling (when building a model of the concept of sustainable accounting and a map of internal and external stakeholders of the enterprise in terms of the level of influence, interest and direction of the formation and use of reporting information); process approach (when developing a paradigm for the development of enterprise reporting in the field of sustainable development); abstract-logical (theoretical generalization and formation of conclusions); graphical method (with a visual display of economic phenomena and processes in time and space); system-functional (to generalize the theoretical and methodological aspects of sustainable development accounting). These methods were the methodological basis of the study.
 Results. To determine the category of sustainability accounting and the concept of its reporting, the types of entrepreneurial capital were studied, and the characteristics of information that arises as a result of the implementation of economic, social, and environmental activities. In addition, the main users of information, their goals, and their needs were identified. As a result, management and financial accounting for sustainable development were highlighted. The functioning of the institution of sustainable development reporting of agricultural enterprises is based on its "paradigm" as a set of generalized ideas, hypotheses, and methodological approaches shared by the scientific community, acceptable to other institutions, and formalized in the form of scientific theories. In the case when, within the framework of existing theoretical postulates, a scientific institute cannot effectively solve the issues, there is a need to change its paradigm. The proposed paradigm of accounting and reporting will not only orient the development of accounting to the prospects for the transition of mankind to a harmonious economy but also facilitate the acceleration of this transition through the introduction of progressive accounting systems.
 Originality / scientific novelty. Due to all findings and conducted research in modeling a new system of accounting and reporting for agricultural enterprises we could generate the definition of “sustainability accounting”, which, on the one hand, the segmental, and on the other – the organic component of the enterprise accounting system and the institution of accounting in socio-economic relations, which is organized at the request of the policy of sustainable development, has a corresponding theoretical, methodological and organizational methodological support and is identified in accounting policy, operational, statistical and financial reporting, which provides an organizational and methodological focus on the construction of such accounting by enterprises.
 Practical value / implications. The main provisions of the article are brought to the level of methodological generalizations and applied tools, the use of which allows adopting a new holistic concept for the formation of accounting and analytical support for the sustainable development of the institutional units of the agrarian sector. The recommendations outlined in the article are fully consistent with modern trends in the development of socio-ecological and economic relations in society, therefore, they can be used in the formation of modern institutional accounting methodology in the context of sustainable development.

Purpose. The purpose of the article is to model the paradigm of accounting and reporting development in the context of the sustainable agricultural enterprise. Methodology / approach. In the process of working on the article, general scientific methods and methodological techniques were used, in particular, monographic and system analysis (formation of accounting information to take into account sustainable development); methods of comparative analysis (when studying the transition from a traditional accounting system to sustainable accounting); grouping (for grouping accounting types by user groups and information); structural-and-logical compilation (when formulating the conceptual foundations of information to take into account sustainable development); modeling (when building a model of the concept of sustainable accounting and a map of internal and external stakeholders of the enterprise in terms of the level of influence, interest and direction of the formation and use of reporting information); process approach (when developing a paradigm for the development of enterprise reporting in the field of sustainable development); abstract-logical (theoretical generalization and formation of conclusions); graphical method (with a visual display of economic phenomena and processes in time and space); system-functional (to generalize the theoretical and methodological aspects of sustainable development accounting). These methods were the methodological basis of the study. Results. To determine the category of sustainability accounting and the concept of its reporting, the types of entrepreneurial capital were studied, and the characteristics of information that arises as a result of the implementation of economic, social, and environmental activities. In addition, the main users of information, their goals, and their needs were identified. As a result, management and financial accounting for sustainable development were highlighted. The functioning of the institution of sustainable development reporting of agricultural enterprises is based on its "paradigm" as a set of generalized ideas, hypotheses, and methodological approaches shared by the scientific community, acceptable to other institutions, and formalized in the form of scientific theories. In the case when, within the framework of existing theoretical postulates, a scientific institute cannot effectively solve the issues, there is a need to change its paradigm. The proposed paradigm of accounting and reporting will not only orient the development of accounting to the prospects for the transition of mankind to a harmonious economy but also facilitate the acceleration of this transition through the introduction of progressive accounting systems. Originality / scientific novelty. Due to all findings and conducted research in modeling a new system of accounting and reporting for agricultural enterprises we could generate the definition of “sustainability accounting”, which, on the one hand, the segmental, and on the other – the organic component of the enterprise accounting system and the institution of accounting in socio-economic relations, which is organized at the request of the policy of sustainable development, has a corresponding theoretical, methodological and organizational methodological support and is identified in accounting policy, operational, statistical and financial reporting, which provides an organizational and methodological focus on the construction of such accounting by enterprises. Practical value / implications. The main provisions of the article are brought to the level of methodological generalizations and applied tools, the use of which allows adopting a new holistic concept for the formation of accounting and analytical support for the sustainable development of the institutional units of the agrarian sector. The recommendations outlined in the article are fully consistent with modern trends in the development of socio-ecological and economic relations in society, therefore, they can be used in the formation of modern institutional accounting methodology in the context of sustainable development.

Purpose Business has a critical part to play in transforming the global economy and society to achieve sustainable development. Many granular sustainability accounting and management tools have been offered. To systematize these piecemeal developments, this paper aims to develop a framework for analysis of the potential role of sustainability management accounting (SMA). The key challenge addressed is how SMA could be extended to support future-oriented, long-term, pro-active management of multiple issues to contribute towards strong sustainable development at the macro-economy level. Design/methodology/approach This conceptual paper examines SMA within a multi-level, context-action-transformation framework which can move organizations and society towards sustainability. Based on normative stakeholder theory, including concern for mainstreaming marginalized stakeholders, the paper discusses the role of SMA and how it can contribute necessary information to sustainable development of the company and beyond its boundaries. Findings Guided by a SMA framework linking context, action and transformation and normative stakeholder theory, which considers all stakeholders, the paper shows how the present lack of progress towards macro-level sustainable development can be addressed. This requires a focus on measuring and assessing positive impacts and forward-looking, long-term and proactive management of multiple sustainability issues as typified by the Sustainable Development Goals (SDGs). Practical implications The paper distinguishes between two aspects of SMA – a focus on reducing unsustainability and a focus on transformations towards sustainability. It is observed that there is insufficient emphasis on the latter at present if SMA is to provide comprehensive support to achieving the SDGs. A set of supportive tools is presented as a guide to practice and future developments. Originality/value The paper considers how SMA can enable and support transformations towards sustainability at the macro- and meso-level. Different transformational challenges and opportunities are discussed. In particular, the need to balance consideration of time, proactivity and multiplicity, as highlighted in the SDGs, is identified as the central way forward for SMA.

Purpose – Numerous policy announcements and articles have been produced over the past 20 years calling for higher education institutions to give greater focus to social, cultural, economic and environmental sustainability in their curriculum, research, engagement activities and operations. However, there has been much less attention given to establishing how to ensure these desired developments are successfully initiated, implemented and sustained. It is to these key areas of effective change management, leadership, support and governance for embedding sustainability into the core activities of higher education institutions through transformation that this special issue of Sustainability Accounting, Management and Policy Journal (SAMPJ) gives focus. The paper aims to discuss these issues. Design/methodology/approach – This paper brings together a consolidated analysis of the existing empirical literature on effective change management and leadership in higher education transformation with particular focus...