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Purpose: The competition between accounting (ASAPs) and non-accounting sustainability assurance providers (NASAPs) is examined along with the way this competition influences the institutionalisation of the evolving field of sustainability assurance.Design/methodology: An interpretivist research...
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Purpose: The study explores how sustainability reporting managers (SRMs) institutionalise sustainability reporting within organisations.Design/Methodology: 35 semi-structured interviews with SRMs in Australia and New Zealand were analysed using an institutional work perspective.Findings: SRMs’...
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Purpose: This study examines the methodological and method related challenges and opportunities arising from the use of video interviews in qualitative accounting research, focused on collecting contextual data and visual cues, enriching communication quality, and building and maintaining...
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