The Future of Business Reporting in Accounting and Finance:(LEARNING FROM THE COVID 19 PANDEMICS)

Pathrose, E P (2022) The Future of Business Reporting in Accounting and Finance:(LEARNING FROM THE COVID 19 PANDEMICS). ECS Transactions, 107 (1). pp. 4183-4193. ISSN 1938-5862

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This proposed research work aims in filling a gap in the literature by explaining how corporations' lack of understanding of non-financial activities, notably biodiversity, can lead to global economic crises like Covid-19. Work with established companies to improve the quality of their reporting by accounting for non-human components and making it more comprehensive for stakeholders. To back up our argument that nature contains both human and non-human components, we employ Actor Network Theory (ANT) and the Natural Inventory Model. Offering a theoretical framework for the consequences of businesses' non-financial reporting Based on our experiences of the Covid-19 problem and a review of the existing relevant literature on CSR, Covid-19, non-financial reporting, and integrated reports (IR), we developed (IR). Suggesting that businesses implement/adopt the Circular Economy idea as a long-term business model, as well as report on biodiversity and extinction accounting in a more organized and required manner by creating IR to produce value in the close, mid, and longer - term. This is the first research to look at the Covid-19 issue and make suggestions for future reporting. The discoveries will help both academia and society. Advances in information technology are expected to have a significant influence on the future of accounting and reporting. The majority of prior research has focused on technology as the most important factor impacting accounting and reporting in the future.

Affiliation: Skyline University College
SUC Author(s): Pathrose, E P ORCID:
All Author(s): Pathrose, E P
Item Type: Article
Uncontrolled Keywords: Future of Business, Accounting, Finance, COVID 19
Subjects: A Business and Management > AH Finance
Divisions: Skyline University College > School of Business
Depositing User: Mr Veeramani Rasu
Date Deposited: 30 May 2022 07:23
Last Modified: 30 May 2022 07:23
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