Platform as a service (PaaS) solutions are changing the way how software is produced, distributed, consumed, and priced. To be competitive on the market, PaaS providers have to be aware of drivers of successful platforms and design or adjust solutions accordingly. Surprisingly, prior research...

Purpose The purpose of this paper is to encourage accounting regulators to address diversity in practice in the reporting of environmental liabilities. When Canada changed to International Financial Reporting Standards (IFRS) in 2011, Canadian regulators asked the IFRS Interpretations Committee...

Purpose: The purpose of this paper is two-fold. The first is to provide insight into the academic life, teaching and research activities of active participants in the sustainability accounting and management academic community in North America. The second is to provide readers with an overview...

Purpose: In 1950, the Aluminum Company of Canada (Alcan) was given a perpetual water license for a large section of Northern British Columbia, Canada. The benefit to the original owner of the water rights, the Province of British Columbia, was economic and population growth. The purpose of this...

Data security and risk -- Evaluating rationality, defining action and creating readiness for change -- Digitalization, algorithms and agility in controlling -- Progonoses, strategies and processes -- Operational developments and innovations.

Since the United Nations Conference on Environment and Development (UNCED) in Rio de Janeiro in 1992, the international community entered a political dialogue on required actions for the promotion of management, conservation and sustainable development of the world’s forests (all types of...

Platform as a service (PaaS) solutions are changing the way how software is produced, distributed, consumed, and priced. To be competitive on the market, PaaS providers have to be aware of drivers of successful platforms and design or adjust solutions accordingly. Surprisingly, prior research...