Purpose: This paper aims to investigate the use of legitimacy strategies via the usage of photographic disclosures in sustainability reporting as an attempt towards creating value. Design/methodology/approach: This study used visual content analysis to identify disclosure trends and value...

Purpose This study aims to investigate accounting practices within a non-Western (Indigenous) context and provide insights into alternative accounting approaches and perspectives. Design/methodology/approach This study adopts an interpretive research approach to gain an in-depth insight into the...