Previous studies have called for more research into the human dimension of environmental, social and governance (ESG) investing. Drawing on formal interviews and informal conversations with 35 fund managers and investment analysts working in the city of Edinburgh, UK, this study explores how...

Purpose The purpose of this paper is to explore the work practices of Big 4 firms in Bangladesh with the aim of exploring the extent to which global professional service firms (GPSFs) can be thought of as being genuinely “global”. Design/methodology/approach Interviews were undertaken with...

The way corporations are accounted for is tremendously important for shaping the way investors and other stakeholders see and assess them. A new understanding of the purpose of financial accounting with adjoining accounting methods thus creates powerful incentives for corporate managers to...