Purpose This paper reviews management control literature which draws on the institutional
logics perspective as the theoretical lens to understand the current grounding of this …

Purpose The purpose of this paper is to explore how sustainability reporting managers
(SRMs) institutionalise sustainability reporting within organisations. Design/methodology …

Purpose The purpose of this paper is to examine the competition between accounting
sustainability assurance providers (ASAPs) and non-accounting sustainability assurance …

Research interest in the institutionalization of accounting has risen appreciably in the past
twenty years. Much of this work has been occupied with regulations and professional norms …

Contemporary public enterprises differ from their forebears. Today, they are more similar to
private enterprises, receiving far more attention than previously, when privatization …

Purpose The purpose of this paper is to examine how sustainability assurance
providers'(SAPs) promotion of sustainability assurance influences the scope of …

Purpose The international integrated reporting framework encourages organisations to
disclose material information that affects their ability to create value. This paper aims to …

This paper aims to extend the literature on institutional change by exploring the role of
identity conflict as a critical driver of embedded agency amongst management accounting …

Purpose This paper aims to provide an assessment of the decision-usefulness and quality of
governmental financial reports in Greece under the recently adopted modified-cash basis …

Purpose This study aims to investigate accounting practices within a non-Western
(Indigenous) context and provide insights into alternative accounting approaches and …