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: The study uses social cognitive career theory (SCCT) to explore the driving and restraining factors that students consider in selecting auditing as a career. Design/methodology/approach: Considering the aim of this study, a qualitative research was preferred with the objective of...

Purpose: In this study, we use neoinstitutional sociology to explore how institutional pressures exerted on Ghana influenced the government’s decision to adopt, implement and use integrated financial management information systems (IFMIS) for the management of public financial resources....

Purpose: This study aims to examine the effect of anti-corruption disclosure on the profitability and financial stability of extractive firms in Africa. It also tests the convergence of profitability and financial stability. Design/methodology/approach: The study uses an unbalanced panel data...

Purpose: This paper aims to explore the socio-cultural factors that emerge in the implementation of integrated financial management information systems (IFMIS) in Ghana, a developing country. Design/methodology/approach: A qualitative research approach was used with a case study design. The...