Purpose The purpose of this study is to contribute to the discussion surrounding the definition of accounting proposed by Carnegie et al. (2021a, 2021b) and further elaborated by Carnegie et al. (2023) from/under an institutionalist political-economy (IPE) based foundation and to specifically...

Purpose: The Australian higher education sector faces severe risks from the consequences of COVID-19. This paper aims to explore these risks, their immediate impacts and the likely future impacts. The authors specifically focus on the institutional financial and social risks arising from the...

Purpose This study aims to examine the extent and quality of biodiversity reporting within publicly traded companies in Italy during 2022, amidst growing calls worldwide for enhanced corporate environmental responsibility. Design/methodology/approach The study proposes a framework derived from...