000128021 001__ 128021
000128021 005__ 20241125101144.0
000128021 0247_ $$2doi$$a10.1080/09540962.2023.2243543
000128021 0248_ $$2sideral$$a135169
000128021 037__ $$aART-2023-135169
000128021 041__ $$aeng
000128021 100__ $$aCohen, Sandra
000128021 245__ $$aAre SDGs being translated into accounting terms? Evidence from European cities
000128021 260__ $$c2023
000128021 5060_ $$aAccess copy available to the general public$$fUnrestricted
000128021 5203_ $$aImpact: The challenge launched by the United Nations (UN) on the achievement of SDGs requires local governments to rethink how to devote their resources and report on their results regarding SDGs. The article analyses how existing frameworks communicate, through financial indicators, the efforts done towards sustainable development. The Voluntary Local Reviews (VLR) published by European cities and made available on the UN website can stimulate further reflection and actions toward making SDGs an accounting issue.
Abstract: As the tier closest to citizens, local governments should significantly operate toward the achievement of Sustainable Development Goals (SDGs) by mobilizing their resources, as well as involving several stakeholders. The article analyses how frameworks and praxis are making use of accounting systems information to assess and report on SDGs’ achievements. Results show that accounting systems are not yet utilized to their full potential, and therefore scholars and policy-makers need to work towards integrating accounting into the service of the SDGs.
000128021 540__ $$9info:eu-repo/semantics/openAccess$$aby-nc-nd$$uhttp://creativecommons.org/licenses/by-nc-nd/3.0/es/
000128021 590__ $$a2.2$$b2023
000128021 592__ $$a0.57$$b2023
000128021 591__ $$aPUBLIC ADMINISTRATION$$b40 / 91 = 0.44$$c2023$$dQ2$$eT2
000128021 593__ $$aSociology and Political Science$$c2023$$dQ1
000128021 593__ $$aBusiness, Management and Accounting (miscellaneous)$$c2023$$dQ2
000128021 593__ $$aPublic Administration$$c2023$$dQ2
000128021 593__ $$aAccounting$$c2023$$dQ2
000128021 593__ $$aFinance$$c2023$$dQ2
000128021 594__ $$a5.0$$b2023
000128021 655_4 $$ainfo:eu-repo/semantics/article$$vinfo:eu-repo/semantics/publishedVersion
000128021 700__ $$aManes-Rossi, Francesca
000128021 700__ $$0(orcid)0000-0002-2897-1744$$aBrusca, Isabel$$uUniversidad de Zaragoza
000128021 7102_ $$14002$$2230$$aUniversidad de Zaragoza$$bDpto. Contabilidad y Finanzas$$cÁrea Economía Finan. y Contab.
000128021 773__ $$g43, 7 (2023), 669-678$$pPublic money manag.$$tPUBLIC MONEY & MANAGEMENT$$x0954-0962
000128021 8564_ $$s1068676$$uhttps://zaguan.unizar.es/record/128021/files/texto_completo.pdf$$yVersión publicada
000128021 8564_ $$s3463493$$uhttps://zaguan.unizar.es/record/128021/files/texto_completo.jpg?subformat=icon$$xicon$$yVersión publicada
000128021 909CO $$ooai:zaguan.unizar.es:128021$$particulos$$pdriver
000128021 951__ $$a2024-11-22-12:03:57
000128021 980__ $$aARTICLE