Purpose: The purpose of this study is to uncover the extent of utilisation of photographs depicting corporte social responsibility (CSR) information in corporate annual reports and the possible motives for their use. Design/methodology/approach: The study used visual content analysis, based on...

Purpose The purpose of this paper is to introduce a model to assess web-based corporate social responsibility (CSR) disclosure prominence and use this model to explore the prominence of CSR disclosures of listed New Zealand (NZ) companies. Design/methodology/approach A CSR Disclosure Prominence...

Purpose: This paper aims to provide a commentary on how well the New Zealand (NZ) Government has used the budget as a tool to tackle the social and economic problems associated with the COVID-19 pandemic. The role of public budgeting as a political instrument is also critiqued....

Purpose The purpose of this paper is to provide an ethical perspective that goes beyond best practice in performance measurement systems in the public sector to help minimise unintended and unethical effects. Design/methodology/approach The paper draws on the ethical concepts of bounded...

Purpose – This paper aims to investigate the strategy, accounting and accountability interface in sustainability implementation in a large public tertiary education organisation in New Zealand. Design/methodology/approach – The study uses ethnography as an “engaging research” to help...