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Purpose: This paper aims to investigate the extent to which accounting standards for social impact reporting are in the public interest. This study aims to explore what the public interest means for social impact reporting by charities; and assess the extent to which the accounting...
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Purpose: The purpose of this paper is to empirically explore how accountants can contribute to organisational sustainability initiatives. Design/methodology/approach: The paper adopts a critical case study methodology, focused on a large Australian company in which senior management sought to...
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Purpose: The purpose of this paper is to encourage and advance interdisciplinary accounting research on economic inequality. Design/methodology/approach: The authors review prior research into economic inequality, including two new papers in this issue, to identify topics where economic...
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Purpose: Motivated by Morgan’s (1997) analysis of the “paradoxical” role of metaphors in understanding and managing organisations, the purpose of this paper is to assess in what respects organisations using integrated reporting (IR) are on a “journey” of organisational change....
Persistent link: https://www.econbiz.de/10012065470
Purpose: This paper examines how accounting either contributes to or undermines worker resistance to unfair pay, thereby enhancing our current understanding of the emancipatory potential of accounting. Design/methodology/approach: We apply Jacques Rancière's concept of politics and build on...
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