This paper examines the relationship between the institutional environment and sustained
corporate illegality. We find that cognitive assumptions generate expectations that can …

This study explores the relevance of the historical dimensions of the materiality concept and
its past role. Metaphors applied to materiality provide insights into conditions and traces of …

In this paper, we urge accounting educators to encourage imaginings and critical thinking in
students. We reflect on the results of an assignment in which French accounting students …

Prior research has identified the link between strategic misalignment and corporate failure,
but little empirical research to date has examined the process leading to misalignment and …

Purpose The purpose of this paper is to examine the mediating role of competitive
advantage in the relationship between managerial competence and financial performance …

In the last two decades, serious accounting scandals occurred in large companies (eg
WorldCom and Enron) and in the banking sector (eg BCCI, Barings, Allied Irish Bank and …

Sociology and anthropology are especially valuable in providing a critical understanding of
the risk-related implications of modernity. There has, however, been relatively little …

The last 20 years have seen some of the most dramatic cases of corporate corruption. One
of the most striking features of these cases is the inability of professionals and professional …

This paper is based on a case study of an accrual accounting change endeavor at central
government level in Norway. The case represents alternative accrual accounting solutions …

Modern organizations are challenged to enact a digital transformation and improve their
competitiveness while contributing to the ninth Sustainable Development Goal (SGD),“Build …