Overview
- Shows how the traditional paradigm of organizations is changing and investigates the new nature of the firm
- Explores novel theories, approaches, and needs for the survival and growth of organizations
- Considers public and private sector organizations under the same umbrella
Part of the book series: Accounting, Finance, Sustainability, Governance & Fraud: Theory and Application (AFSGFTA)
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Table of contents (9 chapters)
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Front Matter
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Organizations Towards 2030: The Primary Interest of the Economic Entity
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Front Matter
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Financial Reporting, Non-financial Reporting and Sustainability: Challenges and Changes
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Front Matter
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The Relevance of Public Sector: New Pathways for Sustainable Accounting, Accountability and Performance
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Front Matter
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Keywords
- Going concern
- Performance management
- Accounting standards
- Growth of organizations
- Sustainability of organizations
- United Nations sustainability development goals
- Interest of the firm
- Common good theory
- Corporate social responsibility
- Financial reporting
- Climate changes and accounting
- Sustainable accounting
- Healthcare innovation sustainability
- Accounting in the public sector
- sustainability
About this book
This book explains how the traditional paradigm of private and public organizations is changing as a result of the multiple factors that are affecting the way in which goods and services are produced, and for whom they are produced. In view of these disruptive trends, the theory of the firm needs to be updated and to some extent rethought. Moreover, diverse challenges and opportunities such as climate change, aging populations, and new public accountability requirements are necessitating novel frameworks to ensure the long-term survival of public and private organizations.
Against this backdrop, the authors contribute to the debate over the firm’s primary interest by proposing a new way of viewing the nature of the firm and its relationship with stakeholders. In addition, they carefully analyze the challenges and opportunities mentioned above, evaluating their significance for various important aspects of organizations through different lenses. Global in scope, the book also takes the United Nations Sustainability Development Goals into account. Accordingly, it will be of interest to all readers seeking a better understanding of the evolving nature of firms and organizations in our changing world.
Editors and Affiliations
About the editors
Emiliano Di Carlo is Associate Professor of Accounting at Univeristy of Rome Tor Vergata – Department of Management and Law. He holds a PhD in Management from the University of Rome Tor Vergata. His research interests lie in corporate governance, the theory of the firm, and corporate social responsibility.
Bibliographic Information
Book Title: Accountability, Ethics and Sustainability of Organizations
Book Subtitle: New Theories, Strategies and Tools for Survival and Growth
Editors: Sandro Brunelli, Emiliano Di Carlo
Series Title: Accounting, Finance, Sustainability, Governance & Fraud: Theory and Application
DOI: https://doi.org/10.1007/978-3-030-31193-3
Publisher: Springer Cham
eBook Packages: Business and Management, Business and Management (R0)
Copyright Information: The Editor(s) (if applicable) and The Author(s), under exclusive license to Springer Nature Switzerland AG 2020
Hardcover ISBN: 978-3-030-31192-6Published: 06 December 2019
Softcover ISBN: 978-3-030-31195-7Published: 10 December 2020
eBook ISBN: 978-3-030-31193-3Published: 22 November 2019
Series ISSN: 2509-7873
Series E-ISSN: 2509-7881
Edition Number: 1
Number of Pages: XIX, 192
Number of Illustrations: 19 b/w illustrations
Topics: Business Ethics, Sustainability Management, Industrial Organization, Accounting/Auditing