Reviews 25 years of social and environmental accounting literature in an attempt to evaluate
the position and answer the question posed in the title, as well as to provide a structure or …

Purpose The purpose of this paper is to present a critical review of the contributions of
multiple theories to accounting and organizational research, which is often referred to as …

This article uses the study of two environmental, social, and governance (ESG) data vendors—
KLD and Innovest—to exemplify the “social origins of ESG issues” argument made by Eccles …

Institutional theory is becoming one of the dominant theoretical perspectives in organization
theory and is increasingly being applied in accounting research to study the practice of …

This paper contributes to previous country-level analyses of non-financial reporting in the
public sector by studying public transparency in relation to sustainability, as well as by …

This article proposes Giddens' structuration theory as a valuable framework for management
accounting research to expand its domain beyond a technical focus to include social and …

This paper presents a case study examining the environmental disclosure decisions and
practices of Total SA (hereafter, Total), one of the largest integrated oil and gas companies …

This paper examines the relationship between environmental performance, legislation and
annual report disclosure using the case of Falconbridge and sulphur dioxide emissions over …

The study of the relationship between accounting and social change has entered the
agenda of accounting research. Adopting the mode of analysis of Burchell et al.(Accounting …

Much attention is currently given to strategic measurement systems, the balanced scorecard
being by far the most highly profiled among them. The balanced scorecard has not …