Path dependence of accountants : why are they not involved in corporate sustainability?
Year of publication: |
2023
|
---|---|
Authors: | Wenzig, Julius ; Nuzum, Anne-Katrin ; Schaltegger, Stefan |
Published in: |
Business strategy and the environment. - New York, NY [u.a.] : Wiley, ISSN 1099-0836, ZDB-ID 2025936-0. - Vol. 32.2023, 6, p. 2662-2683
|
Subject: | corporate sustainability | management accounting practices | management control systems | path dependence theory | performance measurement | sustainability accounting | Pfadabhängigkeit | Path dependence | Corporate Social Responsibility | Corporate social responsibility | Rechnungswesen | Accounting | Controlling | Management control | Performance-Messung | Performance measurement | Nachhaltige Entwicklung | Sustainable development | Theorie | Theory | Umweltmanagement | Environmental management | Nachhaltigkeitsbericht | Sustainability reporting |
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