vie 06 de sep
|Zoom Webinar
Convergence Research Seminar Series, Dr. Andrea Romi (TTU)
Accounting's Role in Impact Assessment: More than Just Spreadsheets and Taxes
Horario y ubicación
06 sep 2024, 11:00 a.m. – 11:10 a.m.
Zoom Webinar
Acerca del evento
Abstract:
The dominant global capitalist economic model harms ecosystems and humxn populations. In attempting to reduce these harms, its linear foundational elements characterized by rapid production, mass consumption, and ineffective disposal necessitate a shift to more circular approaches. Embracing circularity is complex and requires: 1) a systemic shift in business approaches; 2) an intentional redefining of value recognizing worth in elements that were once neglected or discarded; 3) a deliberate discarding of the traditional (competitive) ways of doing business, for one in which networks, partnerships and information sharing are pivotal; and 4) the development of appropriate tools for analyzing the broader implications of these changes. Given both its ubiquitous role in business and its ability to facilitate change, it appears a natural extension for accounting to serve an essential function in the circular transition, proving it offers more than just spreadsheets and taxes.
Bio:
Dr. Andrea Romi holds the Clark and Louis Webster Endowed Professorship in Business Administration within the Lyon’s School of Accounting. After receiving both hxr undergraduate and master’s degrees in accounting from the University of Missouri, Andrea went on to earn hxr PhD from the University of Arkansas. Hxr research incorporates mixed methodological approaches and focuses on the area of critical social and environmental accounting, to examine the role of accounting in the social and environmental phenomena facing the world. Andrea has a significant amount of practical work experience which informs hxr research, including hxr work with The Sustainability Consortium, among other leading research institutions and international auditing firms, toward developing uniform, industry-wide sustainability measurement and assurance standards. Hxr work within and alongside these organizations supported the development of sustainability accounting globally, toward better measurement, reporting, and performance evaluation. In pursuit of these efforts, Andrea also has immersed hxrself within both non-governmental organizations as well as regulatory institutions (e.g. CERES, AICPA, and SEC) to gain practical experience concerning policy strategy as it relates to sustainability. From a research perspective, Dr. Romi has published in various prestigious accounting academic journals including Contemporary Accounting Research; Auditing: A Journal of Practice and Theory; Journal of Accounting and Public Policy; European Accounting Review; Journal of Business Ethics; Journal of Business, Finance, and Accounting; and Sustainability Accounting, Management and Policy Journal among others. Andrea’s research has provided both theoretical and practical contributions, as evidence by the utilization of hxr findings in the Financial Accounting Standards Board’s appeal to the United States Congress to implement changes to Financial Accounting Standards (FAS) No. 5, Accounting for Contingencies. Dr. Romi is a member of, and holds various positions with CSEAR, the Center for Social and Environmental Accounting Research, a world-recognized, global community of scholars engaging students, activists, practitioners, policy makers and other interested groups to generate and disseminate knowledge on social and environmental accounting and accountability.