Sustainable development goals, accounting practices and public financial management: A pre and post COVID-19 assessment
研究了96个国家的会计实践和公共财政管理对可持续发展目标（特别是目标3、7、13）的影响，发现两者均有助于人类发展和环境可持续性，且影响在疫情前后有显著差异。
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.