The relationship between corporate social responsibility (CSR) and corporate financial
performance (CFP) has been subject to extensive empirical enquiry. Yet the body of …

The literature on the relationship between ESG disclosure and economic growth is relatively
non-existent. Thus, this paper highlights the importance of taking this relationship into …

The increasing digitisation of manufacturing and business environments across industries is
leading to a paradigm shift in expectations with respect to various job specifications within …

Purpose–The purpose of this paper is to investigate the effectiveness of different
configurational archetypes of strategy and strategic management accounting and to …

Purpose Academic interest in role changes of management accountants (MAs) has
increased during the past two decades. Role changes imply identity reconstructions as they …

This paper reviewed the literature on the contingency theory in management accounting
research in a chronological order. Based on this literature review, contingency theory was …

In order to increase corporate governance quality, the 8th EU Company Law Directive
enacted a mandatory audit committee in publicly listed companies in the EU and defined its …

Top managers have a decisive role in managing business organizations, including linking
the effective use of their organizational resources with the corporate strategy. This study …

The study offers a comprehensive and critical systematic literature review (SLR) alongside
an analysis of recent literature regarding the significance of corporate social responsibility …

Purpose This study investigates the influence of six interrelated contextual factors, namely
organisational structure, quality of information technology, business strategy in terms of …