Strategic Environmental Assessment (SEA) is the process through which the impacts of plans and programmes on the environment are assessed. Objectives, targets and indicators are the tools through which these environmental impacts can be measured. The same objectives, targets and indicators may...

This study investigates publication profiles of 137 accounting and finance faculty promoted to professor at UK universities during 1992--2007. On average, nine papers in established academic journals, with 5 at the highest 3*/4* quality levels in a portfolio of 20 outputs are required for...

Post-financial crisis, audit committee (AC) reforms are proposed to improve the quality of financial reporting.<xref ref-type="fn" rid="FN0000">-super-†</xref><fn id="FN0000"><label>† </label>The editorial process for this paper was undertaken by Pauline Weetman, former ABR editor.</fn> This paper's empirical contribution is to investigate the extent to which ACs...

This paper documents and compares the perceptions of key functional specialists regarding the contribution of 16 customer relational capital components to value creation and the motivations underlying its external disclosure. Findings of questionnaire surveys to samples of UK listed company...

Drawing on the theoretical perspectives of agency theory, institutional theory and resource dependency theory, this study finds that board attributes (consisting of the number of trustees and board structure), charity size, the nature of charitable activities, and external influences (namely...

This paper deals with the issues and concepts involved in defining and measuring quality in higher education. Quality in higher education has a number of distinct meanings. It is a complex and multidimensional concept, for which it is difficult to develop objective proxy measures. The Scottish...