We examine the challenges of governance facing organizations that pursue a social mission
through the use of market mechanisms. These hybrid organizations, often referred to as …

Accounting is an instrument and an object in globalisation but its impact and manifestation is
not uniform across Northern developed countries and Southern developing countries (DCs) …

We live in a technologically advanced era with a recent and marked dependence on digital
technologies while also facing increasingly frequent extreme and global crises. Crises, like …

Transparency is an increasingly prominent area of research that offers valuable insights for
organizational studies. However, conceptualizations of transparency are rarely subject to …

Despite efforts to address societal ills, social enterprises face challenges in increasing their
impact. Drawing from the RBV, we argue that a social enterprise's scale of social impact …

This paper explores one organisation's journey into non-financial reporting, initially
motivated by a crisis in public confidence that threatened the organisation's legitimacy to the …

Interactions between corporations and nonprofits are on the rise, frequently driven by a
corporate interest in establishing credentials for corporate social responsibility (CSR). In this …

Purpose The International Integrated Reporting Council claims that integrated reporting (IR)
can enhance corporate accountability, yet critical and interpretative studies have contested …

Purpose–This paper aims to discuss the notion of social impact of social impact
measurement in social enterprises by supporting the multiple-constituency theory as a …

Purpose–The purpose of this paper is to deepen and advance the understanding of the
construction of accountability within the relationship between government funders and …