Bui, Binh; Truong, Thu Phuong; Chapple, Ellie J. - In: Meditari Accountancy Research 29 (2020) 2, pp. 219-246
Purpose: This study aims to understand the organisational benefits of carbon-focussed management control systems (carbon MCS) under a regulatory context. Design/methodology/approach: The authors conduct a survey of 85 New Zealand (NZ) organisations covering different industries, sizes and...