Purpose The purpose of this paper is to investigate the role of socio-political interactions in
determining the topos of sustainability reporting (SR) practice. For this purpose, this study …

This article provides a discussion of the nature of constructivism as a research paradigm
within the context of accounting and presents a detailed example of a research study to …

Purpose The purpose of this paper is to better understand management accounting
automation by exploring the programmability of management accounting work …

Drawing from the theoretical insights of pragmatic constructivism, this paper aims to explain
the difficulties faced by organizational actors in the translation of performance-based …

Purpose–The purpose of this paper is to illustrate how standards and guidelines for
corporate social responsibility (CSR) can help a company in its integrated reporting (IR). The …

Purpose–The purpose of this paper is to explore the contribution made by the balanced
scorecard (BSC) in regaining the practice relevance of management accounting research …

Purpose The study aims to assess the COVID-19 event in three European countries
(Germany, Italy and the UK) by investigating the quality of their performance management of …

Purpose The aim of this paper is to propose a basis upon which accounting reporting can be
developed to reflect real values and the real economy. It aims to address the environmental …

Studying the outsourcing decision in two substantial manufacturing companies, the paper
explores the use of management accounting information in a complex and strategically …

The aim of this study is to investigate how multiple values in non-profit hybrid organisations
influence the adoption of management accounting practices. The empirical analysis centres …