Dr. Rezaee published in the Journal of Accounting Literature
For release: May 13, 2016
Dr. Zabihollah Rezaee, Thompson-Hill Chair of Excellence and professor of Accountancy, recently had a paper accepted for publication in the Journal of Accounting Literature. The paper is entitled "Business Sustainability Research: A Theoretical and Integrated Perspective."
This paper provides a synthesis of research on sustainability. It presents a theoretical framework consisting of theories and standards relevant to all five economic, governance, social, ethical, and environmental (EGSEE) dimensions of sustainability performance. The paper also presents some research questions and suggestions for future sustainability research and the integration of sustainability education into the accounting curriculum. The demand from global investors and the requirements of regulators for companies to disclose their sustainability performance information has prompted scholars to conduct research on sustainability performance, reporting, and assurance. The goal of firm value creation can be achieved when management considers the interests of all stakeholders and integrates all five EGSEE dimensions of sustainability performance into managerial strategies, actions, and reporting. The academic community recently has shown interest in conducting research on sustainability with more than 100 articles published on corporate social responsibility (CSR).