Purpose –The purpose of this paper is to explore students’ perceptions and understandings of, and attitudes towards, education for sustainable development (ESD) at Delta Business School (DBS) in New Zealand[1]. The aim is to extend the limited literature on students’ perceptions of ESD...

Purpose: Integrated reporting (IR) aims to improve the quality of information available to capital providers. While IR is associated with decreases in investor uncertainty and increases in firm value, it is unclear how IR information directly influences investment decisions. This paper aims to...

Purpose: Drawing on an accountability framework developed for social enterprise organizations (SEOs), this paper examines the annual report disclosure practices of SEOs in the United Kingdom in order to investigate the types of accountability disclosed by SEOs. Design/methodology/approach:...

This paper questions the purpose of contemporary accounting education for society and reflects on what accounting academics are attempting to achieve in universities today. The authors suggest that a number of extant educational issues and beliefs (and the associated underlying assumptions)...