Recovery From COVID-19 Towards a Low-Carbon Economy – A Role for Accounting Technologies in Designing, Implementing, and Assessing Stimulus Packages

36 Pages Posted: 17 Dec 2020

See all articles by Binh Bui

Binh Bui

Macquarie University

Charl de Villiers

University of Auckland Business School

Date Written: 2020

Abstract

Accounting technologies can be used to help stimulus packages achieve the twin goals of economic stimulus and climate mitigation. Utilizing an institutional logic perspective, we show that despite the massive financial consequences of climate change, the current climate response is dominated by the economising logic that justifies limited action. Further, despite its strong potential, accounting technologies are not extensively used in the design of stimulus packages. We develop a framework to explicitly integrate accounting technologies in the design, delivery and review of stimulus packages, thereby simultaneously enabling economic growth and social equity whilst addressing the climate crisis.

Keywords: green recovery, accounting technologies, institutional logics, Covid-19, stimulus package

Suggested Citation

Bui, Binh and de Villiers, Charl, Recovery From COVID-19 Towards a Low-Carbon Economy – A Role for Accounting Technologies in Designing, Implementing, and Assessing Stimulus Packages (2020). Accounting & Finance, forthcoming, The University of Auckland Business School Research Paper, Available at SSRN: https://ssrn.com/abstract=3750449

Binh Bui (Contact Author)

Macquarie University ( email )

North Ryde
Sydney, New South Wales 2109
Australia

Charl De Villiers

University of Auckland Business School ( email )

12 Grafton Rd
Private Bag 92019
Auckland, 1010
New Zealand

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