Purpose: Literature has widely studied the financial accountability pressures on NGOs but rarely analysed how NGOs respond to them. This paper studies one large humanitarian NGO to address this question. It investigates the NGO's responses to understand the extent to which NGOs are able to...

Purpose: This paper aims to study the symbolic categorisations management accountants produce. It examines the categories they use to describe their work and analyses the meanings they attach to such categories. This aims at explaining how management accountants can follow a common occupational...

Purpose –This paper aims to better understand why neoliberal governance is so resilient to the crises that frequently affect all or part of the economy. Design/methodology/approach -The argument of this paper relies on a macroanalysis of discourses surrounding the Global Financial Crisis....

Purpose: The purpose of this paper is to investigate an element of the internal politics of standard setting by reference to the International Accounting Standards Board’s (IASB) movement to the International Financial Reporting Standard for Small and Medium-Sized Entities (IFRS for SMEs)....

This study investigates the attitudes of Russian executives towards corporate social responsibility. The empirical study is based on an original survey of executive managers of 129 medium and large industrial enterprises in all regions of Russia. The questionnaire was designed using some...

Quantitative simulations of the global-scale benefits of climate change mitigation are presented, using a harmonised, self-consistent approach based on a single set of climate change scenarios. The approach draws on a synthesis of output from both physically-based and economics-based models, and...