Many theoretical frameworks can inform the study of sustainability reporting in non-financial
disclosure. This research intends to contribute to the accounting literature through a …

Purpose Theorizing in the extant sustainability assurance literature is limited. This paper
aims to identify apposite organizational theories from related fields which scholars could …

Today's digital age requires entrepreneurs to effectively use technology and finance,
especially microentrepreneurs, who are a cornerstone of many Asian economies, including …

Abstract Drawing on Stones'(2005) strong structuration theory, the paper unfolds why and
how the key stakeholders of central government accounting in Nepal are involved in the …

In this paper, we demonstrate the complexity of intermediation in practice. Intermediaries are
seen as crucial actors in a transition process, but so far the transition intermediary literature …

Purpose This paper aims to map the research on management accounting (MA), clarifying
its current role and identifying gaps and opportunities for future research …

This paper examines capital budgeting and its role in the 'energy trilemma'. The key focus is
on the role of knowledgeable agency in the analysis of strategic conduct. In particular, this …

This article employs Stones'(2005) Strong Structuration Theory (SST) to contextualise rural
entrepreneurship. Through shadowing a single case study of a woman entrepreneur from …

Purpose The purpose of this paper is to explore the application of social theory as
conceptual methodology in the design of case study research. Design/methodology …

Purpose The purpose of this paper is to examine the origins and development of the
“Accounting, Auditing & Accountability Journal (AAAJ) Community”, a flourishing …