Purpose: The study aims to examine the micro-level implications of implementing a circular economy (CE) business model on firms’ financial performance and the effect of organizational culture in this context. Design/methodology/approach: Using a survey method to obtain 617 usable...

Purpose The rapid development in the circular economy phenomenon raises the prospects of potential tension between the existing accounting practices and the principles of circular economy. This study, therefore, aims to investigate the barriers to adapting the current accounting practices to...

Purpose Accountability within the framework of circular economy (CE) is unknown even though the concept of CE is increasingly gaining momentum among governments, policymakers and academics. The purpose of this study is to investigate how accountability expresses itself in the CE....

Purpose: The study examines the impact of risk on the profit efficiency and profitability of banks in Ghana. Design/methodology/approach: Data envelopment analysis was used to estimate profit efficiency scores and accounting ratios were used to measure profitability. The panel corrected...

This paper primarily explores the relevance of Corporate Social Responsibility Practices (CSRP) of organizations in attracting university students (prospective employees) in developing countries. The study employed a survey strategy, where questionnaires were administered to 600 final-year...