The development history of the Global Reporting Initiative (GRI) is analyzed, the dominant standard-setter for sustainability reporting. The focus is trained on the organization's intertwined stakeholder management and strategic management, revealing core ongoing tensions that both led and...

Purpose: The purpose of this paper is to provide guidance for designing and generating cumulative knowledge based on qualitative research. Design/methodology/approach: The paper draws on the philosophy of science and specific examples of qualitative studies in accounting that have claimed a...

Purpose The aim of this study is to explore the attempts by early twentieth century cyclecar manufacturers in the UK and USA to segment the personal transportation market and to position early cyclecars through the development of unique product attributes and advertising. More specifically, the...