Sustainability of Accounting Firms in Egypt: Pillars, Stakeholder Implications, and Activation Requirements
Aly, P., Badawy, P. (2025). Sustainability of Accounting Firms in Egypt: Pillars, Stakeholder Implications, and Activation Requirements. EKB Journal Management System, 2(1), 83-96. doi: 10.21608/mbs.2025.431795
Prof. Abdel Wahab Nasr Aly; Prof. Hebatallah Abd El Salam Badawy. "Sustainability of Accounting Firms in Egypt: Pillars, Stakeholder Implications, and Activation Requirements". EKB Journal Management System, 2, 1, 2025, 83-96. doi: 10.21608/mbs.2025.431795
Aly, P., Badawy, P. (2025). 'Sustainability of Accounting Firms in Egypt: Pillars, Stakeholder Implications, and Activation Requirements', EKB Journal Management System, 2(1), pp. 83-96. doi: 10.21608/mbs.2025.431795
Aly, P., Badawy, P. Sustainability of Accounting Firms in Egypt: Pillars, Stakeholder Implications, and Activation Requirements. EKB Journal Management System, 2025; 2(1): 83-96. doi: 10.21608/mbs.2025.431795

Sustainability of Accounting Firms in Egypt: Pillars, Stakeholder Implications, and Activation Requirements

مجلة الإبـداع المحاسبي
Article 6, Volume 2, Issue 1, June 2025, Page 83-96  XML PDF (1.11 MB)
Document Type: المقالة الأصلية
DOI: 10.21608/mbs.2025.431795
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Authors
Prof. Abdel Wahab Nasr Aly* 1; Prof. Hebatallah Abd El Salam Badawy* 2
1Professor of Accounting and Auditing Faculty of Business,Alexandria University
2Professor of Accounting and Auditing Dean of Faculty of International Business and Humanities , E-JUST Faculty of Business,Alexandria University
Abstract
Accounting firms play a vital role in promoting sustainability by enhancing transparency in financial and non-financial reporting, which is essential for informed decision-making and building trust with stakeholders. To fulfill their role, they should attain sustainability, with its three pillars; social, environmental and governance. By embracing these pillars, accounting firms can influence the behavior of businesses and clients toward more responsible and sustainable practices. The objective of this working paper is to analyze the sustainability of accounting firms in Egypt by identifying its key pillars, analyzing its implications for stakeholders, and highlighting the main requirements for its effective implementation. To achieve this objective, the concept of sustainability in general and sustainability of accounting firms and its pillars are analyzed, the implications of sustainability of accounting firms for the different stakeholders are discussed and the requirements for its activation are highlighted. This working paper is of great interest to regulators, clients of accounting firms and researchers
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