Social and environmental accounting in developing countries: contextual challenges and insights
Purpose The purpose of this paper is to review most recent developments of social and
environmental accounting (SEA) in the context of developing countries and to offer insights …
environmental accounting (SEA) in the context of developing countries and to offer insights …
Institutional logics and practice variations in sustainability reporting: evidence from an emerging field
Z Mahmood, S Uddin - Accounting, Auditing & Accountability Journal, 2021 - emerald.com
Purpose This paper aims to deepen the understanding of logics and practice variation in
sustainability reporting in an emerging field. Design/methodology/approach This paper …
sustainability reporting in an emerging field. Design/methodology/approach This paper …
Accounting for (public) value (s): reconsidering publicness in accounting research and practice
Purpose This paper aims to highlight the importance of (public) value (s) and publicness in
accounting and accountability research. It pinpoints a range of issues that scholars need to …
accounting and accountability research. It pinpoints a range of issues that scholars need to …
Critical analysis of integration of ICT and data analytics into the accounting curriculum: A multidimensional perspective
Undertaking a multistage qualitative approach, this study explores the accounting
profession's demands for information communication technology (ICT) skills as well as the …
profession's demands for information communication technology (ICT) skills as well as the …
Understanding multiple accountability logics within corporate governance policy discourse: resistance, compromise, or selective coupling?
Conducting comparative country-based case studies of the US, the UK, and Australia over a
twenty-four-year period and employing discursive and linguistic lenses, this paper …
twenty-four-year period and employing discursive and linguistic lenses, this paper …
Determinants of foreign direct investment in 31 Asian countries for the 2002-2017 period
TA Chandra, RD Handoyo - Contemporary economics, 2020 - ceeol.com
This research aims to analyze the determinants of Foreign Direct Investment (FDI) in 31
Asian countries in 2002-2017. The determinant variables of FDI are political stability …
Asian countries in 2002-2017. The determinant variables of FDI are political stability …
Big4 responses to the COVID-19 crisis: an examination of Bauman's moral impulse
Purpose The paper offers insights on the response of a Big4 firm to the COVID-19 crisis vis-à-
vis moral considerations. More specifically, the authors draw on Bauman's (1990)“moral …
vis moral considerations. More specifically, the authors draw on Bauman's (1990)“moral …
Competing institutional logics and power dynamics in Islamic financial reporting standardisation projects
A Abras, K Jayasinghe - Accounting, Auditing & Accountability …, 2023 - emerald.com
Purpose This paper examines the historical evolvement of competing institutional logics (ie
religion, profession, state, market and community) underpinning Islamic accounting …
religion, profession, state, market and community) underpinning Islamic accounting …
[HTML][HTML] Hybrid board governance: Exploring the challenges in implementing social impact measurements
This paper focuses on hybrid board governance and the challenges faced by the board of
directors when implementing social impact measurements. Interviews with 36 board chairs …
directors when implementing social impact measurements. Interviews with 36 board chairs …
Accounting for sustainability: insights from the institutional logics perspective
M Contrafatto - Handbook of Accounting and Sustainability, 2022 - elgaronline.com
This chapter is an attempt at conceptualizing aspects of accounting for sustainability1
processes and practices using insights from the so-called institutional logics perspective …
processes and practices using insights from the so-called institutional logics perspective …