Purpose The commercialized corporate ownerships, which are being traded at mounting
market values, convey an impression that they represent the respective companies and their …

The focus of this paper is on the challenges and potentials of ESG integration which are
explored through a case study of the use of ESG data in investment analysis and decision …

As an extension of our prior work (Zhang & Andrew, 2014), this paper offers a critical
theoretical reading of the most recent Conceptual Framework for Financial Reporting 2018 …

Purpose The authors explore the Australian Government's implementation of budgetary
measures to manage the social and economic impacts of COVID-19, paying particular …

This paper pursues the thought that the divide between 'core'and 'periphery'that Gendron
and Rodrigue observe in the field of accounting research, is no more than a reflection or …

In its recently revised conceptual framework, the IASB re-affirms decision-usefulness as the
objective of financial reporting, disregarding claims about its lack of coherence. In this paper …

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 paper proposes a research method for analysing talk about accounting
concepts, systems and numbers. The authors argue that studying accounting talk in situ is a …

Using a philosophical and interdisciplinary approach, this book looks at how accountability
can provide solutions to our current environmental and global political problems. When a …

Research on housing financialization argues that property assets are important stores of
value that collateralise global systems of financial accumulation. Yet remarkably little is …