LIC'25 TRACKS > Track V- Accounting, Taxation, and Sustainability in a Fragmented World

Track V- Accounting, Taxation, and Sustainability in a Fragmented World: Tensions, Transformations, and Alternative Pathways

  In a fragmented geopolitical landscape, organizations are challenged to align sustainability objectives with international volatility. The interplay between multilateral cooperation and national sovereignty is transforming trade and environmental frameworks (Rodrik, 2023; Schram, 2024; Kolk et al., 2023). Mechanisms such as the CBAM and green fiscal tools signal evolving strategies and institutional adjustments (Pogge & Mehta, 2023; OECD, 2023). This track encourages critical, cross-disciplinary analyses of how taxation and accounting adapt to these ongoing transitions.

 1. Contemporary Reconfigurations of Accounting under the Strain of Transitions:

The institutionalization of sustainability accounting reflects a systemic transformation attempt, yet it remains shaped by strong tensions (Bebbington et al., 2017; Gray, 2010; Cho et al., 2015). Dominant accounting tools are increasingly challenged by critical and alternative approaches, such as the CARE model (Richard, 2012; Rambaud & Richard, 2015) or ecosystem-centered accounting (Sukhdev et al., 2022; Bini et al., 2023).

 2. Geopolitical Tensions, Normative Fragmentation, and Fiscal Reconfigurations:

Taxation becomes a strategic tool of sovereignty in a multipolar world. Mechanisms like BEPS or CBAM contribute to a reshaping of global fiscal governance, intensifying risks of normative misalignment (World Economic Forum, 2024; IFAC & AICPA, 2023).

  3. Sustainable Taxation and Environmental Accounting: Drivers or Obstacles to Transformation?:

Fiscal and accounting tools are central to transition dynamics but raise questions regarding their coherence and effectiveness when confronted with prevailing economic logics (Levy & Kaplan, 2022; Barker & Mayer, 2022).

 4. Taxation, Sustainability Standards, and Territorial Justice:

North/South asymmetries in fiscal and accounting governance raise critical issues of climate justice and recognition of diverse territorial realities (Lehman, 2010; Alawattage & Wickramasinghe, 2009).

 5. Governance of Accounting and Fiscal Standards in a Multipolar World:

The intensification of geopolitical tensions weakens normative convergence and reactivates conflicts of interest within standard-setting arenas (Christensen et al., 2023; Kolk et al., 2023).

6.  Empirical Studies and Organizational Cases:

Companies face conflicting injunctions between globalized ESG reporting and local tax constraints, revealing hybridization or resistance dynamics (Flower, 2015; Capron & Quairel, 2015).

Submit your paper

Track Chairs

  Fatma Ben Slama_ fatma.benslama@iscae.uma.tn,

  Nawel Fendri_ naouel.fendri@gmail.com

  Amel Ben Rhouma_amel.ben-rhouma@u-paris.fr

References

Alawattage, C., & Wickramasinghe, D. (2009). Institutionalization of control and accounting for bonded labour in colonial plantations: A historical analysis. Critical Perspectives on Accounting, 20(6), 701–715.

Bansal, P., & DesJardine, M. R. (2014). Business sustainability: It is about time. Strategic Organization, 12(1), 70–78.

Barker, R., & Mayer, C. (2022). Principles for Purposeful Business: How to deliver the framework for corporate sustainability disclosure. British Academy.

Bebbington, J., Russell, S., & Thomson, I. (2017). Accounting and sustainable development: Reflections and propositions. Critical Perspectives on Accounting, 48, 21–34.

Capron, M., & Quairel, F. (2015). Reporting extra-financier, un nouvel outil de dialogue avec les parties prenantes ? Revue française de gestion, (254), 97–114.

Cho, C. H., Laine, M., Roberts, R. W., & Rodrigue, M. (2015). Organized hypocrisy, organizational façades, and sustainability reporting. Accounting, Organizations and Society, 40, 78–94.

Christensen, H. B., Hail, L., & Leuz, C. (2023). Adoption of sustainability reporting standards: Political economy and institutional pressures. Contemporary Accounting Research, 40(4), 1990–2025. https://doi.org/10.1111/1911-3846.12910

Dardot, P., & Laval, C. (2014). Commun: Essai sur la révolution au XXIe siècle. La Découverte

Flower, J. (2015). The International Integrated Reporting Council: A story of failure. Critical Perspectives on Accounting, 27, 1–17.

Gray, R. (2010). Is accounting for sustainability actually accounting for sustainability… and how would we know?. Accounting, Organizations and Society, 35(1), 47–62.

IFAC & AICPA. (2023). The future of sustainability reporting in a multipolar world. International Federation of Accountants & American Institute of CPAs. https://www.ifac.org

Kolk, A., Rivera-Santos, M., & Rufin, C. (2023). Multinational enterprises and the challenge of sustainability in a fragmented world. Journal of International Business Studies, 54(1), 1–21. https://doi.org/10.1057/s41267-022-00541-4

Lehman, C. R. (2010). Globalization and accounting: Inequality and resistance. Critical Perspectives on Accounting, 21(4), 376–387.

Levy, D. L., & Kaplan, R. (2022). The political dynamics of sustainability reporting standards: Between global consensus and national sovereignty. Accounting, Organizations and Society, 98, 101365. https://doi.org/10.1016/j.aos.2022.101365

Nations Unies. (1987). Notre avenir à tous (Rapport Brundtland). Commission mondiale sur l’environnement et le développement. Oxford University Press.

OECD. (2023). Corporate sustainability in a fragmented world: Policy challenges and opportunities. Organisation for Economic Co-operation and Development. https://www.oecd.org

Pogge, T., & Mehta, K. (2023). Justice and Global Taxation: Reimagining Global Fiscal Cooperation. Oxford University Press.

Rambaud A., Richard J. (2015).  The Triple Depreciation Line instead of the Triple Bottom Line: Towards a genuine integrated reporting, Critical Perspectives on Accounting, p. 1-49.

Richard, J., 2012, Comptabilité et Développement Durable, Economica, 263p.

Rodrik, D. (2023). A Pragmatic Approach to the Political Economy of Globalization. Journal of Economic Perspectives, 37(1), 3–26.

Schram, A. (2024). Geopolitical Shocks and the Sustainability Imperative: Rethinking Governance in Fragmented Times. Sustainability Governance Review, 12(2), 45–63.

United Nations Statistics Division (UNSD). (2021). System of Environmental-Economic Accounting—Ecosystem Accounting (SEEA EA). United Nations.

Whittington, G. (2023). Standard setting in times of crisis: The future of global accounting governance. European Accounting Review, 32(1), 5–28. https://doi.org/10.1080/09638180.2022.2154347

World Economic Forum. (2024). Global risks report 2024. https://www.weforum.org/reports/global-risks-report-2024/