Findings from earlier legitimacy based accounting studies provide evidence that firms respond to threats to their perceived legitimacy by increasing communication to the public. This communication is meant to demonstrate that their actions are commensurate with the values and norms of relevant...

Summary The present paper considers a sometimes contentious process of land reform presently occurring in Brazil. This process, referred to in the paper as Direct Action Land Reform (DALR), involves organizations such as the Landless Rural Workers Movement (Movimento dos Trabalhadores Rurais Sem...

The current study starts from the premise that accounting techniques and calculations have been, and continue to be, implicated in the colonization and genocide of Canada’s first nations. Relying upon previous literature concerned with governmentality, colonialism and genocide, it is proposed...

Starting from the premise that formal ethical codes and other ethical discourses differ in their audiences, effects and characteristics, it is analyzed how practitioner‐directed ethical discourses have spoken and continue to speak about character‐based ethics. Borrowing from the literature...