Accounting Practices and Their Impact on University Sustainability Reporting: A Systematic Review
会計慣行と大学のサステナビリティ報告への影響：体系的レビュー (AI 翻訳)
Nur Wahyu Ningsih, Einde Evana, Sudrajat Sudrajat
🤖 gxceed AI 要約
日本語
本論文は、大学におけるサステナビリティ報告に会計慣行が与える影響を体系的にレビュー。内部要因（規模、年数、国際化）と外部要因（規制圧力、社会的期待、メディア）を分析し、正当性理論とステークホルダー理論の枠組みを用いて報告の採用を説明。PRISMAに従い244論文から32論文を選定。資源制約や基準の不統一などの障壁も指摘。
English
This systematic review examines how accounting practices affect sustainability reporting in universities, analyzing internal factors (size, age, internationalization) and external factors (regulatory pressure, societal expectations, media). Using legitimacy and stakeholder theories, it explains adoption of reporting. Following PRISMA, 32 out of 244 articles were selected. Barriers include resource constraints and inconsistent standards.
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
日本の大学でもGX推進の観点からサステナビリティ報告の重要性が高まっている。本レビューは、会計慣行と報告の関係を整理し、日本の大学がSSBJ等の基準に適応する際の示唆を提供する。
In the global GX context
As universities globally face pressure to disclose sustainability performance, this review consolidates knowledge on how accounting practices shape reporting quality. It highlights gaps in developing countries and provides a foundation for improving standardization and stakeholder engagement in the higher education sector.
👥 読者別の含意
🔬研究者:Identifies key themes and gaps in the literature on university sustainability reporting and accounting practices, offering a structured review for future research.
🏢実務担当者:Provides insights on how universities can leverage accounting practices like standards-based reporting and sustainability budgeting to enhance transparency and stakeholder trust.
🏛政策担当者:Suggests the need for regulatory alignment and common standards to improve comparability and accountability in university sustainability reports.
📄 Abstract（原文）
Sustainability reporting in higher education has garnered increasing attention as universities strive to demonstrate their commitment to environmental, social, and governance (ESG) principles. This study systematically reviews the literature to explore how accounting practices influence sustainability reporting in universities. The analysis identifies internal factors, such as institutional size, age, and internationalization, which shape the university's capacity and strategic focus. External factors include regulatory pressures, societal expectations, and the role of the media in promoting public accountability. Legitimacy theory and stakeholder theory provide a framework to explain the adoption of sustainability reporting, emphasizing the need to maintain institutional legitimacy and meet stakeholder expectations. However, barriers such as resource constraints, inconsistent reporting standards, and contextual differences, particularly in developing countries, hinder broader adoption. The literature selection process followed the PRISMA framework, identifying 244 articles, screening 114, assessing 37 for eligibility, and selecting 32 for in-depth review. The findings underscore the importance of accounting practices, such as standards-based reporting and sustainability-focused budgeting, in fostering transparent university governance. Practical recommendations are offered to help universities integrate sustainability reporting through stakeholder engagement and regulatory alignment, contributing to global development goals.
🔗 Provenance — このレコードを発見したソース
- semanticscholar https://doi.org/10.58631/ajemb.v5i1.409first seen 2026-05-15 18:14:59
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