Purpose – The purpose of this paper is to explore the interplay between strategy, environmental management systems and environmental accounting, and their role in improving environmental performance. Design/methodology/approach – By engaging with organisations through field research, this...

This paper analyzes the cost calculations in the 13th Century Book of Good Government of a Souk (Zoco), written by Al-Saqati and dealing with the Malaga souk. This helps us to appreciate the historical accounting patrimony of al-Andalus and to consider the influence of religious doctrine on cost...

Purpose – This paper aims to generate insights about the transformative potential of integrated reporting by exploring organisational adoption of non-financial reporting design archetypes available in the field.Design/methodology/approach – Drawing on the concept of design archetype, this...