As ethical and sustainability considerations become bigger factors in the world of finance and accounting, a University of Winchester academic is reaching out to early-career professionals to take part in a research project.
As part of research funded through the British Academy/Leverhulme Small Research Grants, Dr Irfan Sahibzada, Senior Lecturer in Accounting & Finance, has developed a survey exploring ethics, professional judgement and ESG (Environmental, Social and Governance) reporting.
Accounting and finance professionals are increasingly being asked to look beyond traditional financial reporting and exercise professional judgement in areas where reporting frameworks can be principles-based and continue to evolve.
At the same time, they may need to navigate organisational expectations, commercial pressures and wider stakeholder demands.
Dr Sahibzada said: “While professional ethical standards provide important guidance, relatively little is known about how early-career accounting and finance professionals experience these challenges and apply ethical principles and professional judgement in practice. The project was developed to address this gap and explore whether education, professional training and workplace support adequately prepare early-career professionals for these emerging responsibilities.”
He added: “The findings will be used to develop practical recommendations for professional bodies, employers, educators and regulators on how ethics education, professional training and workplace support can better equip early-career professionals to navigate complex ESG reporting decisions.
“We also plan to share the findings directly with professional and educational stakeholders so that the research can contribute to practice as well as academic debate.”
The survey is open to UK-based accounting and finance professionals, from those who have only recently started their careers to those with up to eight years of professional experience. It is anonymous and takes around 10 minutes to complete.
