Scagnelli, Simone Domenico; Corazza, Laura; Cisi, Maurizio - In: Accounting, auditing and managerial control for …, (pp. 77-114). 2013
Purpose Nowadays, social and environmental reporting is approached in different ways, paths and fields by either large-, small-, or medium-sized enterprises (SMEs). However, as demonstrated by previous scholars, SMEs have been critically discussed because they provide lack of proper...