pt. 1. Benchmarks for comparing farm performance -- pt. 2. Benchmarking for better practice in farming -- pt. 3. Environmental benchmarking in food and farming -- pt. 4. Benchmarking for best practice : innovative practice and future developments in food and farming.

Purpose: The purpose of this paper is to provide insights into the importance of accountants’ networks inside organisations, the parties who comprise those networks and how accountants go about building and maintaining their networks. It also illustrates the use of strong structuration...

Purpose: This paper aims to present an understanding of what it means to infuse teaching with qualitative research and to introduce the papers in the special issue. Design/methodology/approach: This is an introductory essay that provides a brief overview and analysis of the ideas to be found in...

Purpose: This paper aims to present an understanding of what it means to infuse teaching with qualitative research and to introduce the papers in the special issue. Design/methodology/approach: This is an introductory essay that provides a brief overview and analysis of the ideas to be found in...

Purpose: This article sheds light onto the increasing problem of product returns, which is exacerbated by growing e-commerce. Many retailers and academics are oblivious to the nature and scale of this challenge. Interdisciplinary research is needed to develop supporting theory, and...

Purpose: This paper aims to use Stones’ strong structuration theory (SST) that combines Giddens’ duality and Archer’s analytical dualism to deal with the paradox of embedded agency, focussing on resistance, in the budgeting literature. It also applies this framework to an illustrative...

Purpose: The purpose of this paper is to examine the measures taken by legitimate wine investment companies and enforcement agencies to counter alternative investment scams. Design/methodology/approach: The authors interviewed wine industry and law enforcement specialists to understand the...

Purpose: The purpose of this paper is to contribute to a better understanding of the financial decision-making process of farmers and to highlight the potential role that improved farm financial management (FFM) could play in developing sustainable farm enterprises. Design/methodology/approach:...