Previous studies have highlighted the importance of policy interventions in achieving the Sustainable Development Goals (SDGs). However, there is limited understanding within accounting literature about strategies to enhance sustainable development initiatives and address the challenges faced in varieties of capitalism. This study investigates the influence of accounting practices and public financial management on SDG attainment, focusing on their interactions. Drawing on a global dataset from 96 countries, we find that both accounting practices and public financial management positively impact human development and environmental sustainability, specifically in relation to SDGs 3, 7, and 13. Additionally, our study uncovers significant differences in these impacts before and during the COVID-19 pandemic. Our findings, which are robust to endogeneity and heterogeneity tests, suggest that policymakers should prioritise the enhancement of accounting practices and public financial management to achieve the SDGs.

中文翻译：

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可持续发展目标、会计实践和公共财务管理：COVID-19 前后评估


先前的研究强调了政策干预对于实现可持续发展目标（SDG）的重要性。然而，会计文献中对加强可持续发展举措和应对各种资本主义所面临挑战的战略的理解有限。本研究调查了会计实践和公共财务管理对实现可持续发展目标的影响，重点关注它们之间的相互作用。根据来自 96 个国家的全球数据集，我们发现会计实践和公共财务管理都对人类发展和环境可持续性产生积极影响，特别是与可持续发展目标 3、7 和 13 相关的方面。此外，我们的研究还发现了这些影响在之前的显着差异。以及 COVID-19 大流行期间。我们的研究结果对内生性和异质性测试是稳健的，表明政策制定者应优先考虑加强会计实践和公共财务管理，以实现可持续发展目标。