Based on the development of a more refined conception of legitimacy than has been used in prior audit/assurance and sustainability accounting research, this paper analyses how the legitimation processes adopted by sustainability assurance practitioners in a large professional services firm have...

The purpose of this paper is to present an in-depth, context rich, and stakeholder-focused perspective on the legitimation dynamics surrounding the initiation and evolution of one of the key financial sector environmental and social responsibility initiatives in recent years, the Equator...

This paper identifies and assesses the extent to which downward accountability mechanisms in non-governmental development organisations (NGDOs) have had the potential in practice to contribute to the effectiveness of rights-based approaches to development. The paper draws on evidence gathered...

Purpose – The purpose of this paper is to examine the operation of the Institute of Chartered Accountants in Ireland's (ICAI) complaint process from the complainant's perspective. The findings are interpreted drawing on key elements of Parker's private interest model of professional accounting...

This report explores the fiscal aspects of vocational education reform in the context of secondary education as a whole and considers the implications of any changes in the vocational education (VE) system for post-secondary and other modes of skill development. The report begins by describing...

The study reviews the experience in the EU8 countries of the emergence of private higher education institutions and introduction of fees for student who do not gain regular admission. This has resulted in a dual-track system that is affecting the equity of access to higher education. The authors...

The study reviews the experience in the EU8 countries of the emergence of private higher education institutions and introduction of fees for student who do not gain regular admission. This has resulted in a dual-track system that is affecting the equity of access to higher education. The authors...