The Global Reporting Initiative's (GRI) past, present and future: critical reflections and a research agenda on sustainability reporting (standard-setting)
Purpose This paper aims to reflect on the future of sustainability reporting standards by
examining the current practical initiatives and the Global Reporting Initiative's (GRI) position …
examining the current practical initiatives and the Global Reporting Initiative's (GRI) position …
Barriers to implementing the International Integrated Reporting Framework: A contemporary academic perspective
Purpose This paper is motivated by the call for feedback by the International Integrated
Reporting Council (IIRC) from all stakeholders with knowledge of the International Integrated …
Reporting Council (IIRC) from all stakeholders with knowledge of the International Integrated …
Standard setting in times of technological change: accounting for cryptocurrency holdings
Purpose This paper explores how the International Accounting Standards Board (IASB) has
dealt with the emerging issue of accounting for cryptocurrencies by investigating its …
dealt with the emerging issue of accounting for cryptocurrencies by investigating its …
When global accounting standards meet the local context—Insights from an emerging economy
We investigate the translation and application of global accounting standards in a local
context, with Romania as our country case study. Our theoretical framework is derived from …
context, with Romania as our country case study. Our theoretical framework is derived from …
Embedding and managing blockchain in sustainability reporting: A practical framework
Purpose The purpose of this paper is to evaluate blockchain's enabling role for sustainability
reporting. This study extends the scientific knowledge about the impacts related to the …
reporting. This study extends the scientific knowledge about the impacts related to the …
A proposed framework for behavioral accounting research
JG Birnberg - Behavioral Research in Accounting, 2011 - publications.aaahq.org
Behavioral accounting research (BAR) is richer today, in the topics covered, the methods
used, and the range of sub-areas of accounting in which it is performed, than ever before …
used, and the range of sub-areas of accounting in which it is performed, than ever before …
Lobbying on the integrated reporting framework: An analysis of comment letters to the 2011 discussion paper of the IIRC
M Reuter, M Messner - Accounting, Auditing & Accountability Journal, 2015 - emerald.com
Purpose–The purpose of this paper is to examine formal participation in the early phase of
the International Integrated Reporting Council's (IIRC's) standard-setting. The objective of …
the International Integrated Reporting Council's (IIRC's) standard-setting. The objective of …
Pragmatism and new directions in social and environmental accountability research
M Baker, S Schaltegger - Accounting, Auditing & Accountability …, 2015 - emerald.com
Purpose–The purpose of this paper is threefold. To clarify what is meant by “pragmatism” as
a philosophy for social and environmental accountability (SEA) research, to survey its use …
a philosophy for social and environmental accountability (SEA) research, to survey its use …
Attracting Millennials: Legitimacy management and bottom-up socialization processes within accounting firms
The competition to attract trainee accountants is fierce among accounting firms. Millennials
seemingly have expectations in terms of work experiences and work environments that …
seemingly have expectations in terms of work experiences and work environments that …
Interrogating accountability: An illustration of the use of Leximancer software for qualitative data analysis
Purpose–The paper has a dual purpose, being to report on an interrogation of concepts and
contexts of accountability used in the accounting literature and to illustrate the application of …
contexts of accountability used in the accounting literature and to illustrate the application of …