During the rapid development of building information modeling (BIM) in the construction
industry, a phenomenon of nonidentification with or even resistance to BIM has emerged …

Purpose This study explores the integration of corporate reporting by Mitsubishi, a large
Japanese company, using a culturally sensitive narrative that combines and reconciles …

Purpose This study provides insights into the external powers that can influence business
leaders' communication on sustainability. It shows how the socio-political context manifested …

Purpose In the context of Portugal, this study examines the stereotypes of accountants held
by laypeople and how they are influenced by financial crises and accounting scandals …

Institutional environment demands from organizations to be accountable for their social and
environmental actions and to provide information allowing the assessment of their long-term …

Purpose This study aims to investigate the use of voluntary disclosure on mainstream social
media platforms to examine strategic responses to the COVID-19 pandemic. It examines the …

Purpose The purpose of this study is to contribute to the discussion surrounding the
definition of accounting proposed by Carnegie et al.(2021a, 2021b) and further elaborated …

Purpose This study aims to explore the complex, multi-level institutional dynamics of smart
city reforms and projects and their potential sustainability pressures on the implementation …

Diversity has emerged as a topic of increasing organizational and legislative relevance.
Despite forming a burgeoning research field in accounting, little is known about how …

This study examines tax-related sustainability reporting among electric utilities. Our sample
consists of the 32 electric utilities included in the S&P Global Sustainability Yearbook 2022 …