This article reviews scholarship dealing with the notion of “boundary work,” defined as
purposeful individual and collective effort to influence the social, symbolic, material, or …

The purpose of this paper is two-fold: to reconsider the fundamental role of risk management
(RM) in small and medium enterprises (SMEs) by identifying and critically analysing the …

Purpose This paper problematizes TCFD (Task Force on Climate-related Financial
Disclosures) reporting in a way that demonstrates areas where academic research can …

This paper encourages scholars of management to pay attention to the mutually constitutive
nature of accounting, organizing, and economizing. This means viewing accounting as …

In recent years, there have been increasing efforts in the corporate world to invest in risk
management and governance processes. In this paper, we examine the impact of Enterprise …

Since supplier insolvencies are a major source of supply chain disruptions, scholars have
continuously suggested managing supply chain risk management (SCRM) proactively in …

Recent world events, most notably the global financial crisis, have refocused and intensified
interest on risk and the nature of systems that operate to manage risk. One area that has …

Purpose This paper aims to investigate the evolution of enterprise risk management (ERM)
out of fragmented disciplinary perspectives to provide a foundation for promoting …

This paper studies the emergence of the International Integrated Reporting Council (IIRC)
and its attempts to institutionalize integrated reporting as a practice that is critical to the …

Enterprise risk management (ERM) has become a crucial component of contemporary
corporate governance reforms, with an abundance of principles, guidelines, and standards …