ACCOUNTING ARTISTIC RENAISSANCE IN THE DIGITAL-RENEWABLE ERA

Abstract

Transformation of digital technologies, distinctive nature of artistic practices, and urgency of transition toward renewable energy introduce new conceptual challenges to accounting practices. Research examines how technology-mediated art curation, within the context of organizational governance and renewable energy projects, disrupts conventional accounting practices and broadens meaningful of accountability. Interpretive qualitative approach is employed through critical literature analysis and documentary studies of technology-based art curation practices, data visualization, and performative representations that foreground issues of value, sustainability, and accountability in the renewable energy sector. Thematic analysis is used to identify conceptual patterns interrelate accounting, art, technology, and energy. Findings demonstrate that art curation functions as an alternative form of accounting capable of representing the economic, social, and ecological value complexities of renewable energy in more narrative and reflective ways, while digital technologies amplify this disruptive capacity through visual and interactive experiences that move beyond static financial reports. Study reveals new insights showing that the integration of art, technology, and renewable energy contexts drives a shift toward multiple-narrative, more humanistic, and sustainability-oriented models of accountability. Main conclusion emphasizes that accounting should be understood as a social and cultural practice that is adaptive and responsive to environmental concerns and energy transition dynamics.