Purpose The rapid development in the circular economy phenomenon raises the prospects of potential tension between the existing accounting practices and the principles of circular economy. This study, therefore, aims to investigate the barriers to adapting the current accounting practices to...

Purpose Accountability within the framework of circular economy (CE) is unknown even though the concept of CE is increasingly gaining momentum among governments, policymakers and academics. The purpose of this study is to investigate how accountability expresses itself in the CE....

Purpose The purpose of this study is to empirically examine the impact of sustainability as measured by the triple bottom line constructs on the competitive advantage of manufacturing firms in Ghana. Design/methodology/approach To understand the impact of sustainability on competitive advantage,...

Purpose The purpose of this paper is to examine the impact of corporate social responsibility (CSR) and firm’s reputation in terms of product and service quality, management performance and attractiveness as well as reputation on overall performance from a developing country’s environment....