Purpose – The purpose of this paper is to explore the interplay between strategy, environmental management systems and environmental accounting, and their role in improving environmental performance. Design/methodology/approach – By engaging with organisations through field research, this...

We are very grateful for the two commentaries, in which Colin Dey and Ian Thomson provide insightful views on our article "'Struggling Against Like-Minded Conformity to Enliven SEAR: A Call for Passion' (Correa, C., and M. Laine. 2013. <italic>Social and Environmental Accountability Journal</italic> 33 (3):...

Recently, a growing literature in accounting history has provided sociological interpretations of historical facts in which accounting was involved. Foucault's governmentality concept has contributed to such analysis, specifically in 19th and 20th century's cases. However, the analysis of 18th...

En los últimos años se ha producido un incremento en el número de empresas que publican memorias de sostenibilidad con el objetivo teórico de suministrar información sobre su contribución al Desarrollo Sostenible. Paralelamente, se ha producido un incremento en las críticas a este tipo de...

This paper analyzes the cost calculations in the 13th Century Book of Good Government of a Souk (Zoco), written by Al-Saqati and dealing with the Malaga souk. This helps us to appreciate the historical accounting patrimony of al-Andalus and to consider the influence of religious doctrine on cost...