Purpose – The purpose of this paper is to examine the externalities in social environmental accounting. Design/methodology/approach – The paper is based on the fundamental research that is related to inductive accounting theory and uses scientific methods for identification of theoretical...

"This book offers research on the economic, social, and environmental objectives essential to the planning and support of future organizations and communities for those interested in designing business models and financial plans with consideration for environmental and social...

Purpose This study analyses the scope of social and environmental reporting from the perspective of integrating it in financial reporting and comments on a new approach regarding the presentation of social and environmental information in the annual reports from Romanian companies’...

Purpose: This paper investigates the process of translating a costing tool into operational use in the context of a transitional (post-communist) economy, where local institutions challenge the rationality of western methods. Design/methodology/approach: By mobilizing Actor–Network Theory, in...

Purpose: Mobilizing a theoretical framework combining institutional logics and “imprinting” lenses, this paper provides an in-depth contextualized analysis of how historical imprints affect social and environmental reporting (SER) practices in Romania, a post-communist country in Eastern...

Purpose – This paper aims to investigate the development of accounting academia in an emerging country situated in Central and Eastern Europe. Design/methodology/approach – First, the authors analyze publications in the main three local Romanian journals dedicated to accounting, using...