Sustainability of Accounting Firms in Egypt: Pillars, Stakeholder Implications, and Activation Requirements

نوع المستند : المقالة الأصلية

المؤلفون

1 Professor of Accounting and Auditing Faculty of Business,Alexandria University

2 Professor of Accounting and Auditing Dean of Faculty of International Business and Humanities , E-JUST Faculty of Business,Alexandria University

المستخلص

Accounting firms play a vital role in promoting sustainability by enhancing transparency in financial and non-financial reporting, which is essential for informed decision-making and building trust with stakeholders. To fulfill their role, they should attain sustainability, with its three pillars; social, environmental and governance. By embracing these pillars, accounting firms can influence the behavior of businesses and clients toward more responsible and sustainable practices. The objective of this working paper is to analyze the sustainability of accounting firms in Egypt by identifying its key pillars, analyzing its implications for stakeholders, and highlighting the main requirements for its effective implementation. To achieve this objective, the concept of sustainability in general and sustainability of accounting firms and its pillars are analyzed, the implications of sustainability of accounting firms for the different stakeholders are discussed and the requirements for its activation are highlighted. This working paper is of great interest to regulators, clients of accounting firms and researchers
مجلة الإبـداع المحاسبي
المجلد 2، العدد 1
يونيو 2025
الصفحة 83-96

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