ETHICS, CORPORATE GOVERNANCE AND PROFESSIONAL RESPONSIBILITY: A CONCEPTUAL MODEL FOR THE MODERN ACCOUNTANT IN THE DIGITALIZATION AND ESG ERA
デジタル化とESG時代における現代会計士の倫理、コーポレートガバナンス、職業的責任：概念モデル (AI 翻訳)
Cleopatra Șendroiu, Corina-Graziella Bâtcă-Dumitru, G. Tanase
🤖 gxceed AI 要約
日本語
本論文は、デジタル化とサステナビリティ要件が会計士の職務と専門職アイデンティティをどのように変容させているかを文献レビューに基づき分析。規範的・機能的・アイデンティティの3次元からなる概念モデルを提案し、CSRDなどESG開示における会計士の助言役割拡大を示した。
English
This paper reviews literature on how digitalization and sustainability reshape the accounting profession. It proposes a conceptual model with normative, functional, and identity dimensions, showing how ESG reporting (e.g., CSRD) transforms accountants from task-oriented to advisory roles.
Unofficial AI-generated summary based on the public title and abstract. Not an official translation.
📝 gxceed 編集解説 — Why this matters
日本のGX文脈において
日本ではSSBJ基準や有報でのサステナビリティ開示義務化が進む中、会計士の役割変化は喫緊の課題。本モデルは日本の会計士教育や実務に示唆を与える。
In the global GX context
With CSRD and ISSB standards evolving globally, this model highlights the changing role of accountants in ESG assurance and advisory, relevant for standard-setters and firms.
👥 読者別の含意
🔬研究者:Provides a structured model for understanding the evolving role of accountants in ESG, useful for further empirical research.
🏢実務担当者:Offers a framework for firms to redesign accounting roles and training for ESG reporting needs.
🏛政策担当者:Highlights implications for standard-setting and regulatory frameworks regarding accountant responsibilities in sustainability disclosure.
📄 Abstract（原文）
The paper provides a synthesis of recent literature on the accounting profession, bringing together ideas from the field of professional ethics, corporate governance and professional responsibility. It shows how digitalization and sustainability requirements are reshaping both the work and the professional identity of contemporary accountants. The paper aims to propose a conceptual model that goes beyond fragmented descriptions of the accountant’s current role. Methodologically, we carefully reviewed the literature, extracting recurring concepts and grouping them inductively into three dimensions: normative (standards, codes of ethics and regulations), functional (assurance activities, internal control, consultancy, Environmental, Social and Governance (ESG) reporting, and the responsible use of artificial intelligence) and identity-related (values, professional identity, and the social role of accounting work). The results show how compliance pressures, technology and societal expectations are transforming the profession from task-oriented execution to a pronounced advisory role. The paper also explains how governance mechanisms rely on accounting to enhance transparency and to support sustainability objectives, for example under the Corporate Sustainability Reporting Directive (CSRD), where accountants coordinate the collection and validation of ESG indicators across internal and external processes. The contribution of the paper lies in the creation of a conceptual model and in its implications for education, standard setting, and organizational design.
🔗 Provenance — このレコードを発見したソース
- semanticscholar https://doi.org/10.55654/jfs.2026.11.20.08first seen 2026-07-26 06:22:04
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