Table 1. Coding frame of the... | Emerald Publishing

Table 1.

Coding frame of the multidimensional nature of SDG-Related accounting research

Research questions	Key elements	Corresponding codes
Q1. How does SDG-focused accounting research address the technical dimension of accounting research?	What is studied? SDGs reporting Linkage to other frameworks SDGs research SDGs accountability and governance Actors Contexts of study Individual SDGs SDGs education Management accounting	1. Technical dimension 1.1 SDGs reporting 1.2 Link to other frameworks 1.3 SDGs, sustainability, or accounting research 1.4 SDG accountability and governance 1.5 Actors other than organisations 1.6 Contexts of study 1.7 Individual SDGs 1.8 SDGs education 1.9 Management accounting 1.10 Technical dimension major themes
Q2. How does SDG-focused accounting research address the social dimension of accounting research?	What do the SDGs-related findings direct to practices, policy and future research? Impacts on organisational and social functioning and development Impact on practices and policy Implications for future research	2. Social dimension 2.1 Implications for accounting practices and organisational functions 2.2 Implications for policy and society 2.3. Implications for future research 2.4 Social dimension major themes
Q3. How does SDG-focused accounting research address the moral dimension of accounting research?	What do findings of SDGs-related research apprise communities and societies on morality and for shaping a better world? Stakeholders rather than shareholders People, nature and planet	3. Moral dimension 3.1 Stakeholders rather than shareholders 3.2 Public interest 3.3 Planet’s interest 3.4 Moral dimension major themes

Research questions	Key elements	Corresponding codes
Q1. How does SDG-focused accounting research address the technical dimension of accounting research?	What is studied? SDGs reporting Linkage to other frameworks SDGs research SDGs accountability and governance Actors Contexts of study Individual SDGs SDGs education Management accounting	1. Technical dimension 1.1 SDGs reporting 1.2 Link to other frameworks 1.3 SDGs, sustainability, or accounting research 1.4 SDG accountability and governance 1.5 Actors other than organisations 1.6 Contexts of study 1.7 Individual SDGs 1.8 SDGs education 1.9 Management accounting 1.10 Technical dimension major themes
Q2. How does SDG-focused accounting research address the social dimension of accounting research?	What do the SDGs-related findings direct to practices, policy and future research? Impacts on organisational and social functioning and development Impact on practices and policy Implications for future research	2. Social dimension 2.1 Implications for accounting practices and organisational functions 2.2 Implications for policy and society 2.3. Implications for future research 2.4 Social dimension major themes
Q3. How does SDG-focused accounting research address the moral dimension of accounting research?	What do findings of SDGs-related research apprise communities and societies on morality and for shaping a better world? Stakeholders rather than shareholders People, nature and planet	3. Moral dimension 3.1 Stakeholders rather than shareholders 3.2 Public interest 3.3 Planet’s interest 3.4 Moral dimension major themes

Source(s) : Author’s own work