Studies

WHAT CONNECTIONS BETWEEN FINANCIAL AND NON-FINANCIAL ACCOUNTING?

We thought it was time to take a step back and look at how researchers, practitioners and standard-setting institutions approached the issue of the connection between the environmental, social and intangible and financial accounting since the 1970s. This questioning is of course not new, as evidenced by the extensive work done by Price Waterhouse USA in the 1990s (1991, 1992, 1993, 1994) and the many chapters devoted to the subject in books published by researchers Rob Gray (2001) and Stefan Schaltegger (1996, 2000), as well as by the Ordre des Experts Comptables (Accounting experts order) (1996). In July 2020, we are taking a new step forward, based on a 5-month study carried out by the Audencia research Chair team. 

Our research work consisted in forming a structured panorama of many initiatives. It does not necessarily have to be exhaustive, as it is a difficult task. However, we have structured a vision of the connections in order to enlighten all those who would like to address this "accounting" and "non-financial" question in practice, in the writing of standards, or in research. 

Short report in French (English version coming soon) 

Rapport Long report in French (English version coming soon)

OUR PROJECTS

  • Multi-capital accounting models report (March 2021) 
  • Impact measurement report (Spring 2021) 
  • Organisations’ Performance respecting planet Boundaries & Social Foundations report (April 2021)