In the branch banking system, branches with surplus funds cannot be profitable without an internal fund transfer pricing (FTP) system. Therefore, a dynamic FTP model is critical to enhance a bank’s sustainability. This article has designed a market-oriented multiple FTP model by factoring in liquidity risk, market interest rate, credit demand, and portfolio diversification. The FTP rates are estimated using the 151 branch-level daily data of a bank in India. We reduced the endogeneity issue related to variable selection with the 2SLS system equation. The findings suggest that dual-functioning branches are profitable if they reduce their fund borrowings from the corporate head office (HO). Corporate treasury provides liquidity support to banks, but their profit gets impacted by the increase in the policy and HO-transfer rate. The study showed that corporate spread is significantly affected by increased liquidity cost and market borrowing rate. It is also empirically established that internal FTP pricing may hamper branches’ earnings when branch managers mobilize funds beyond the cost of lending as per FTP rates. The dynamic FTP model is linked to the yield curve, making it market oriented and enabling managers to price products effectively. JEL Codes: G21, D02

The East African Breweries Limited is one of the most notable beverage manufacturers in East Africa. This study aims to explore the company’s integration of sustainable accounting, especially given the paucity of information on how organizations incorporate the now popular environmental, social and governance (ESG) considerations. It is for this reason that this paper hopes to provide profound insight into the mater especially within the Kenyan corporate context. The author utilized a descriptive qualitative approach and used highly credible secondary sources, including sustainability reports, expert reviews, policy documents and recent scholarly materials. Thematic content analysis ensured the study identifies strategies used by companies currently, the most strategic integration frameworks and the impact of these mechanisms on stakeholder value and overall decision-making. Findings show that the organization has made significant inroads in implementing sustainability. Still, there are challenges that continue to face this process, including inadequate integration into the financial decision-making process and poor reporting. Undoubtedly, this paper valuable real-world recommendations for boosting integration of sustainability efforts into accounting and contributes to the current academic discourse on the significance of corporate sustainable accounting in East Africa.

The sea, as the lifeblood of Indonesian coastal communities, particularly in the Maluku Islands, plays a central role in economic, social, and cultural aspects. Although the blue accounting paradigm offers a solution for integrating ecological and social dimensions in marine accounting reporting, many practices still focus on a technocratic approach that tends to ignore local values. This study aims to develop a blue accounting paradigm based on the local wisdom of the Maluku community, by exploring customary principles such as Sasi and Pela Gandong, which focus on ecological balance and sustainability. Through a reflective-philosophical approach, this study analyzes the ontological, epistemological, and axiological dimensions that shape the Maluku community's perspective on the sea. The findings indicate that the sea is not only viewed as an economic resource, but as a living entity containing moral and spiritual values. Therefore, blue accounting needs to accommodate these values ​​in the reporting system to produce fairer and more sustainable accountability. This study also suggests the integration of local wisdom within national and international policy frameworks, as well as the importance of developing customary-based indicators to strengthen the sustainability of marine ecosystems.

This study investigates the influence of Green Intellectual Capital and Corporate Governance toward firm value, where financial performance acts as a mediating factor. The study targets LQ45-listed companies on the Indonesia Stock Exchange from 2022 to 2024. A quantitative causal approach was applied, using purposive sampling to obtain 29 firms with a total of 87 firm-year observations. Analyses were performed using multiple linear regression and Sobel mediation methods employed, and The empirical evidence suggest that Green Intellectual Capital and Sound Corporate Governance practices exert a significant positive effect on financial performance and firm value. In addition, financial performance, proxied by ROA, positively affects firm value and plays a partial mediating role in the relationship with Green Intellectual Capital, Corporate Governance, and firm value. These findings are consistent with signaling theory (Ross, 1977), suggesting that strong green intellectual capital practices and effective corporate governance send favorable signals to investors. This study contributes to sustainable accounting literature and provides practical insights for firms and investors in enhancing firm value.

The growing global emphasis on environmental, social, and governance (ESG) responsibilities has reshaped expectations regarding the role of accounting and auditing in promoting sustainable business practices. Traditional financial reporting frameworks are no longer sufficient for stakeholders seeking comprehensive insights into an organization’s long-term value creation and societal impact. As a result, integrating sustainability into accounting and auditing has become an essential priority for regulators, firms, and professionals worldwide. The objective of this study is to examine the influence of three key sustainability integration factors—sustainability accounting practices (SAP), sustainability auditing and assurance (SAA), and ESG disclosure quality (ESGDQ)—on the advancement of future reporting standards (FRS) in Bangladesh. In this study, future reporting standards represent the dependent variable, whereas SAP, SAA, and ESGDQ function as independent variables. A structured questionnaire was developed based on prior literature, and 330 online surveys were distributed to accounting professionals, auditors, and corporate reporting practitioners using non- probability convenience sampling. A total of 176 responses were received, of which 162 valid responses were retained (n = 162). Data were analyzed using SPSS version 26, and correlation and regression analyses were conducted at the 5% significance level. The findings reveal that SAP, SAA, and ESGDQ each have a significant positive impact on the development of future reporting standards. The study concludes by offering practical insights for policymakers, professional bodies, and firms aiming to strengthen sustainability reporting frameworks, and it outlines future research opportunities in sustainability-oriented accounting and auditing fields.

The field of accountancy has undergone a significant transformation due to digitalization, automation, artificial intelligence, and the integration of analytics. The traditional ledger-based accounting systems are rapidly being replaced by real-time, cloud-based, and AI-assisted models. This research paper explores modern accounting practices such as cloud accounting, blockchain integration, data analytics, and sustainability accounting. It highlights their impact on financial transparency, decision-making, and global compliance standards

How is the performance of the Maluku fisheries sector reported not only through financial accounting but also through sustainability accounting, which measures and balances economic, social, and environmental dimensions in an integrated and auditable manner? This research employed a qualitative approach. Developing a simple, contextual, and sustainability-oriented economic recording and reporting model is an urgent need to strengthen the sustainability of capture fisheries in Maluku Province. Keywords: sustainability accounting, recording model

The Role of Sustainability Accounting in Enhancing Corporate ESG Transparency and Long-Term Value Creation

This study presents a bibliometric analysis of research on corporate sustainability reporting in the European Union, examining scholarly trends from 2022 to 2025. Using Scopus data (66 peer-reviewed articles on the EU Green Taxonomy and Corporate Sustainability Reporting Directive (CSRD)), we apply descriptive and network analysis to map the evolving research landscape. Findings reveal rapid publication growth, with Sustainability Accounting, Management and Policy Journal as the dominant outlet. By visualizing citation networks and conceptual trends, this study uncovers gaps in green taxonomy-CSRD alignment research and directs future inquiry toward investment transparency and SDG-linked reporting. The results aid policymakers and scholars in prioritizing understudied areas to strengthen sustainability reporting frameworks in Europe.

Background: This study examines the realm of qualitative research in accounting, highlighting its evolving methodologies and thematic emphasis. There has been increasing interest in qualitative methodologies, such as literature reviews, SLRs, archival research, bibliometric studies, and interviews, to explore the complex nature of accounting practices. Methods: This study identifies the principal themes, trends, and prominent authors in qualitative accounting research through a systematic approach that incorporates bibliometric analysis using VOSviewer and a thorough assessment of Scopus-indexed journals. Findings: The findings highlight significant themes, including sustainability, technology, governance, and the impact of global occurrences, such as the COVID-19 pandemic, on accounting practices. The discussion also encompasses challenges in conducting qualitative research, such as obtaining access and maintaining anonymity. Conclusions: This study enhances comprehension of the field’s conceptual framework and guides future research, especially in areas such as blockchain, artificial intelligence, and sustainability accounting. The findings provide essential insights for researchers seeking to address the complexities inherent in modern accounting. Novelty/Originality of this article: The qualitative research currently available either discusses a specific topic or focuses on a particular journal, but none examines the general approach to qualitative research in accounting. This paper aims to address this gap by exploring how qualitative research has been conducted in top-ranked journals, providing readers with insights into qualitative research relevant to the field of accounting.

Micro, Small, and Medium Enterprises (MSMEs) are key contributors to Indonesia’s economy, yet their financial performance is increasingly influenced by environmental responsibility and technological advancement. This study examines the effect of green accounting and financial technology on the financial performance of MSMEs in Bima City. Using a quantitative explanatory survey approach, data were collected from 210 MSME owners selected through probability random sampling. A structured questionnaire with a six-point Likert scale was employed, and the data were analyzed using Structural Equation Modeling with the Partial Least Squares (SEM-PLS) approach through SmartPLS 4.0. The findings reveal that green accounting has a positive and significant effect on MSME financial performance, indicating that environmentally responsible accounting practices contribute to cost efficiency, improved business image, and sustainable financial outcomes. In addition, financial technology also has a positive and significant influence on financial performance by enhancing access to financing, increasing transaction efficiency, and supporting more effective financial management. The results further show that green accounting and financial technology jointly explain 64.3% of the variation in MSME financial performance. These findings support stakeholder theory, emphasizing that the integration of sustainable accounting practices and digital financial innovation is essential for improving MSME financial performance and ensuring long-term business sustainability.

This study aims to identify and analyze various factors that affect sustainability accounting through the Systematic Literature Review (SLR) approach using the PRISMA method. Sustainability accounting is increasingly important in modern business practices due to the increasing demands on transparency and social and environmental responsibility. The study examined ten scientific articles published between 2019–2025 and met inclusion criteria based on topics, methodologies, and relevance to the application of sustainability accounting. The results of the study show that some of the main factors that influence the implementation of sustainability accounting include intellectual capital, technology support, organizational culture, local cultural values, stakeholder engagement, accounting information systems, reporting standards such as GRI and IFRS, and government regulations. These findings reinforce the view that the successful implementation of sustainability accounting is highly dependent on the synergy between internal and external factors of the organization. This research contributes to academics and practitioners in understanding the dynamics and challenges of sustainability accounting, and recommends the need for institutional support, managerial capacity building, and the use of technology for more transparent and accountable reporting.

This paper is a systematic literature review (SLR) of research studies on Sustainability Accounting and Reporting (SAR) in the banking industry between 2019 and 2024. Two research questions guide the review: RQ1 investigates the effects of regulatory pressures and stakeholder expectations on the adoption and implementation of SAR; RQ2 will determine the degree to which SAR practices have calculable impacts on environmental performance, social responsibility, and financial risk management. Using the PRISMA protocol, the research team searched the Scopus and Web of Science databases systematically to find applicable literature and obtained an initial pool of 786 records. The next stage of rigorous screening and eligibility evaluation led to the inclusion of 99 articles in the further in-depth analysis. The analytical results suggest that the Stakeholder, Legitimacy, and Institutional theories are productive in underpinning the external forces that trigger banks to embrace SAR. However, the literature inundates a reactive, legitimacy -seeking position among banking institutions. Although SAR is often applied as a strategic tool to bargain legitimacy and control power asymmetries, it is not always a driver of transformative change. The analysis thereby finds a significant discrepancy between the symbolic implementation of SAR, that is more typical within an environment with weak regulatory enforcement and its substantive application, which seems to be conditional upon strong internal capacities and severe regulatory pressure. In terms of the impact dimension, the evidence available of tangible outcomes is mostly associative and heterogeneous and has significant methodological limitations.

Purpose In response to recent calls for increased scholarly attention to time in sustainability accounting, the paper explores how time, understood as temporal viewpoints, is mobilised in accounts of biodiversity in order to uncover the roles of time in framing biodiversity performance. We introduce a ‘time-aware stance' to advance research on emancipatory extinction accounting and address temporal complexities in sustainability reporting. Design/methodology/approach A qualitative case study of World Wide Fund for Nature (WWF) Sweden's annual reports (2021–2023) and social media posts (2023) was conducted. WWF-SE's longstanding work with biodiversity makes for an instrumental case to highlight the roles of time. The analysis is organised around the idea of accounting as a process of framing, combined with Chakhovich's concept of time rationalities. Findings Five roles of time are identified: time as trend, urgency, expectation, snapshot and journey, each reflecting a viewpoint from either the past or the present. We also propose a sixth role: time as imagination, building on a viewpoint from the future. The opportunities and shortcomings of each role are discussed, highlighting the value of a time-aware stance in the framing of biodiversity performance. Originality/value The study offers practical guidance and theoretical insights on how to mobilise time in emancipatory extinction accounting. The time-aware stance can act as a lens to help organisations reconcile urgency with perseverance to guide actionable and cohesive sustainability accounts.

This study explores the implementation of sustainable accounting practices in the management of Pasir Panjang coastal tourism by examining how local cultural values and community personality influence sustainability-driven decisions. Using a qualitative approach, data were collected through interviews, field observations, and documentation analysis involving local community members, tourism actors, and village government representatives. The findings indicate that sustainable accounting is not only understood as an administrative or financial reporting system, but also as a framework shaped by cultural norms, collective identity, and local wisdom. Elements such as communal responsibility, environmental awareness, and traditional stewardship practices significantly contribute to how sustainability initiatives are planned, recorded, and evaluated. Furthermore, the personality traits of the local community—such as openness, cooperation, and strong social cohesion—play an essential role in ensuring inclusive participation and shared accountability. This study concludes that integrating cultural values and community character enhances the effectiveness of sustainable accounting practices in coastal tourism management and encourages long-term environmental and socio-economic resilience.

Environmental accounting adoption remains limited in transitional economies, particularly where formal institutions fail to enforce sustainability mandates. We examine this phenomenon in Albania—an EU candidate country with regulatory requirements but no implementation infrastructure. Drawing on institutional-void theory and resource-based perspectives, we test whether adoption mechanisms diverge when external enforcement is weak. Survey data from 151 Albanian non-financial companies, analyzed using ordinal logistic regression, show that firm size predicts adoption, whereas sector, ownership, and market orientation do not. Critically, individual-level factors—managerial environmental knowledge and pro-environmental values—significantly predict adoption, while external institutional factors exert negligible influence. Analysis of Corporate Sustainability Reporting Directive readiness reveals similar patterns: internal organizational capacities support preparation, whereas external support remains insufficient. These findings demonstrate how institutional voids shape sustainability accounting and provide empirical evidence from an understudied Balkan context.

With the entry into force of the EU Directive on corporate sustainability reporting, public companies must disclose non-financial information, integrating ESG (environmental, social, governance) indicators into accounting and reporting. This requires adapting systems to ESG principles, classifying related costs, and ensuring transparency. The study analyzes EU directives, ESRS, and the NFRD (2014–2024), using comparative and structural methods. Results show the emergence of sustainable accounting, combining financial and non-financial reporting. ESG costs are grouped into environmental, social, and governance categories, enabling measurement of contributions to sustainability goals. Findings highlight the link between CSR and accounting trends, as well as the practical impact of EU regulations on sustainable reporting.

Purpose: This study aims to examine the evolution of sustainability accounting research from 1996 to 2025 using bibliometric techniques. It investigates how scholarly attention has shifted from early sustainability concepts toward standardized reporting frameworks, governance mechanisms, and performance-oriented sustainability practices. Research Design and Methodology: The study employs a bibliometric approach using keyword frequency analysis, trend analysis, co-occurrence network mapping, thematic evolution, and factorial (MCA) analysis. Data were retrieved from Web of Science and analyzed to identify dominant themes, structural linkages, and the conceptual progression of sustainability accounting. Findings and Discussion: Results show that research has evolved from broad sustainability and CSR concepts toward integrated reporting, ESG, carbon accounting, and governance-driven disclosures. Word frequency trends highlight the rise of sustainability reporting, ESG, GRI, and environmental management accounting. The thematic evolution map further confirms a shift from early conceptual themes toward standardized and regulation-driven sustainability reporting. Implications: These findings indicate that sustainability accounting has matured into a strategic, regulation-oriented field. The results emphasize the need for stronger reporting standards, enhanced assurance practices, and greater integration between sustainability information and financial decision-making.

This study aims to analyze the development and scientific relationship between carbon risk perception, behavioral compliance of accountants, and sustainability mindset on the accuracy of carbon performance reporting through a bibliometric approach. This study is driven by the increasing need for accurate carbon reporting amidst global demands for sustainability transparency, as well as the limited understanding of the role of behavioral and psychological factors of accountants in ensuring the reliability of carbon reports. Research data was obtained from two leading scientific databases, namely Scopus and Google Scholar, with the main keywords "carbon risk perception," "behavioral compliance of accountants," "sustainability mindset," and "accuracy of carbon performance reporting." The data selection process was carried out using the PRISMA method to ensure the relevance and validity of the analyzed articles, while bibliometric analysis and visualization were performed using VOSviewer software. The results of the study indicate that the topic related to carbon reporting accuracy has evolved from a technical approach to a behavioral and psychological approach. Network and density visualizations show that behavioral compliance and sus-tainability mindset issues are still new but have high potential for development. Meanwhile, the authors' collaboration map demonstrates the geographic limitations of research, which remains concentrated in developed countries. These findings have important theoretical and practical implications, namely the need to integrate behavioral theory and professional ethics into sustainability accounting research and to en-hance accountants' capacity to understand carbon risks to ensure the accuracy of future sustainability re-porting.

Purpose This paper answers calls for research on organizations pursuing biodiversity preservation from an ecocentric management perspective. We explore an approach to biodiversity accounting in the Chilean wine industry, which is characterized by complex ecosystems and environmental threats. This is of particular interest because it is not clear how biodiversity accounting and reporting approaches reflect strategic biodiversity preservation choices. Design/methodology/approach We narrate a wine producer's approach to developing its authentic reporting identity, including how its biodynamic certification process influenced its production process, and sustainability accounting and reporting. To achieve this, we conduct an analysis using multi-sited ethnographic design, which involves several time deepening strategies, multiple observation points and data collectors. Findings Over time, the wine producer refined their biodiversity counting and reporting approach, exposing several limitations of traditional accounting reporting systems for sustainable outcomes. These findings address concerns that our contemporary understanding of the entity is problematic, and what is material for sustainable outcomes, such as biodiversity and species preservation, cannot be made transparent within the current approaches to materiality in sustainability reports. Practical implications Authentically ecocentric enterprises play a pivotal role in teaching us about our connection to ecosystems. This case study shows how organizations can develop an authentic reporting identity that is built on biodiversity first when contemplating biodiversity reporting. Originality/value Our study offers a way to develop and apply biodiversity accounting that is consistent with organizations' reporting identity. What we learn, through their efforts to produce sustainable outcomes, is an alternative approach that places nature at the center of accounts, for which quantification is a secondary priority to the relationships therein. These findings have value to the growing domain of nature-focused reporting, biodiversity accounting globally and the conservation of ecosystems across multiple organizations.