Mahmood, Zeeshan; Uddin, Shahzad - In: Accounting, Auditing & Accountability Journal 34 (2020) 5, pp. 1163-1189
Purpose: This paper aims to deepen the understanding of logics and practice variation in sustainability reporting in an emerging field. Design/methodology/approach: This paper adopts the institutional logics perspective and its conceptualization of society as an inter-institutional system as a...