This paper combines insights from the sociology of knowledge and the emerging practice-based literature on learning and knowing to extend the institutional framework of accounting change developed by Burns and Scapens (2000). In particular, it explores how management accounting systems (MAS) can...

This report is part of an ongoing annual series of reports on Fixing the Business of Food initiated and actively supported by the Barilla Center for Food and Nutrition (BCFN). The report is the product of a team including BCFN, the Columbia Center on Sustainable Investment (CCSI) at Columbia...

1. Towards Integrated Reporting: concepts, elements and principles -- 2. What is sustainability? A review of the concept and its applications -- 3. Annual reports, Sustainability reports and Integrated reports: trends in cor-porate disclosure -- 4. The connectivity of information for the...