In the final issue of Australian Accounting Review for 2023, we present four articles that focus on the future of accounting, and the critical role that accountants play in shaping the reporting of business transactions.

We are proud that our leading article is an update to a well-cited and influential article published in Australian Accounting Review 20 years ago. The article by Burritt et al. (2023) includes two of the authors of the original 2002 framework for environmental management accounting (Burritt et al., 2002). It reflects on ‘developments from the perspective of the framework and looks forward to how environmental management accounting could be further developed in the future’. We know that the Burritt et al. (2002) framework will continue to be relevant in the future, as our society faces more environmental challenges.

Our next two articles show how important it is that accountants consider more than just the numbers when reporting on both past and future business transactions. Almutairi et al. (2023) explore the use of tax havens by Australian companies, identifying how they are used in combination with related party transactions, highly concentrated ownership and earnings management practices. Because such practices and transactions may be regulated more heavily in the future to prevent abusive tax practices, this article alerts both firms and their investors to the potential risks involved.

The importance of reporting without bias is further emphasised in Qi et al. (2023), who study the tone of language used in forward-looking initial public offering (IPO) prospectuses. They find that tone is associated with underpricing in the market at the time of issuance and also with poor future performance. Investors should be aware of this risk.

Our final focus on the future turns to your career, that of the accountant, and how young accountants align their expectations and experiences in the early days of their careers. The takeaways for the reader from Jackson et al. (2023) are that early career accountants are seeking sustainable careers, and, in light of this observation, how each organisation can better attract and retain them in the workforce.

The theme of this issue, Focus on the Future, demonstrates through each of the different articles how accounting is about the future. It enables us to address societal challenges, identify risks and measure future performance.

在 2023 年《澳大利亚会计评论》最后一期中，我们发表了四篇文章，重点关注会计的未来以及会计师在制定商业交易报告方面所发挥的关键作用。

我们感到自豪的是，我们的主要文章是20 年前在《澳大利亚会计评论》上发表的一篇被广泛引用且具有影响力的文章的更新。Burritt 等人的文章。( 2023 ) 包括 2002 年环境管理会计原始框架的两位作者 (Burritt et al., 2002 )。它反思了“从框架角度的发展，并展望了环境管理会计未来如何进一步发展”。我们知道伯里特等人。（2002）框架在未来将继续发挥重要作用，因为我们的社会面临着更多的环境挑战。

我们接下来的两篇文章将展示会计师在报告过去和未来的业务交易时不仅仅考虑数字的重要性。阿尔穆塔里等人。（2023）探索澳大利亚公司对避税天堂的使用，确定如何将其与关联方交易、高度集中的所有权和盈余管理实践结合起来使用。由于此类做法和交易将来可能会受到更严格的监管，以防止滥用税收行为，因此本文提醒公司及其投资者注意其中涉及的潜在风险。

Qi 等人进一步强调了无偏见报告的重要性。（2023），他们研究前瞻性首次公开募股（IPO）招股说明书中使用的语言语气。他们发现这种基调与发行时市场定价偏低以及未来表现不佳有关。投资者应意识到这一风险。

我们对未来的最终关注点转向了你的职业生涯、会计师的职业生涯，以及年轻会计师如何在职业生涯的早期调整他们的期望和经验。杰克逊等人为读者带来的收获。（2023）是，早期职业会计师正在寻求可持续的职业，并且根据这一观察，每个组织如何更好地吸引和留住他们在劳动力中。

本期的主题是“聚焦未来”，通过每一篇不同的文章展示了会计如何看待未来。它使我们能够应对社会挑战、识别风险并衡量未来绩效。