Kreander, Niklas; McPhail, Ken; Beattie, Vivien - In: Accounting, Auditing & Accountability Journal 28 (2015) 4, pp. 581-617
Purpose – The purpose of this paper is to explore whether, how and why ethical investment practices of charities differ … of the largest charities by investments in the UK and Norway. Practices are theorized using the dual lens of … institutional theory and social origins theory. Findings – The paper provides evidence on why charities established the practice of …