With a vision, a yoga ball, and an innovative configuration of distributed electric vertical take-off and landing (VTOL) technology, Stephan Wolf and Alexander Zosel created Volocopter and laid the foundation for electric passenger flights. Having gained a strong position through intellectual...

heliopas.ai is a technology-based start-up located in Karlsruhe, Germany, legally founded in January 2020. From the initial idea in 2017, up to the app development and the final product launch, the journey of heliopas.ai offers an interesting case for technology-driven entrepreneurship out of a...

This chapter applies the comparative method to accounting for the public sector. It outlines a five-step framework that can assist researchers in designing comparative studies. Such studies compare and contrast research objects in two or more different settings characterised by their respective...

AirFlow Solutions is a medium-sized manufacturing company, which aims to set up a carbon accounting process covering its three production facilities. The carbon accounting process follows the guidance of the Greenhouse Gas Protocol and the company has already acquired necessary information about...

Sustainability reporting can (should) contribute to a more responsible, transparent and competitive business environment for organisations and help with investor confidence, requests for proposals, risk management, and brand reputation, and serve as a communication and accountability tool for...

Sustainability accounting can have a transformative role by helping companies shift from shareholder-focused to stakeholder-oriented practices. By measuring and reporting on sustainability risks, impacts, and opportunities, companies can improve their accountability and transparency efforts....

This chapter discusses the challenges that we as foreign researchers encountered when analysing our data collected in a South African organisational context. To overcome this challenge, we explore an underused strategy of bridging epistemological paradigms when conceptualising and analysing data...

Abstract: This chapter offers validated strategies for overcoming students’ reluctance toward the flipped classroom (FC) approach. To do so, the instructor applied flipped learning in a managerial accounting course where most students (85%) had no prior experience. The Community of Inquiry...