Firms must transform production processes towards sustainable technologies in response to climate change and the emergence of policies aiming to curb carbon emissions. The energy shock due to the war in Ukraine renders this transformation not only important, but also urgent. All this requires...

The relevance of small and medium sized enterprises (SMEs) for the economic growth implies that researchers should help to identify how they can be supported to succeed. One of the weaknesses of many SMEs is the lack of management accounting (MA) and management control (MC) systems. These in...

Topics: - incentives to abide or not by accounting standards; - practices of standard setters, auditors, and accountants; - internal control deficiencies; - accountant professionalization surrounding the fraud concept; - legitimization of standards and best practices; - failure of monitoring...