Purpose This study aims to explore the ways that the balanced scorecard (BSC) can be adapted to incorporate environmental performance in a health care context. Design/methodology/approach This research adopts a qualitative approach that uses an in-depth case study including semi-structured...

Purpose This study aims to investigate the influence of board independence on the level of corporate social responsibility (CSR) reporting in Jordan over time. The paper also compares this level of influence between the pre- and post-issuance of the Jordanian corporate governance code (JCGC) in...

Purpose – This paper's aim is to study multi‐perspective strategic goal setting and performance reporting systems and investigate: if the strength of the alignment of the goals and performance measures is associated with organisational performance and if performance reporting emphasis (PRE)...

Purpose – The purpose of this paper is to investigate the relationship between organisations' sustainability performance management practices and sustainability performance. Design/methodology/approach – Data for the study were collected from 314 medium to large organisations operating in...

Purpose – This study aims to investigate the association between a motivated and prepared workforce and environmental performance. Design/methodology/approach – Self-administered surveys were used to collect data for the study from 300 organisations operating in Australia. Confirmatory...

This study is an exploratory examination of cultural differences in accounting educators’ epistemological beliefs of accounting ethics education. It is motivated by a renewed global interest in accounting ethics in recent years following the reported breaches of ethical conducts by individuals...