Dieser Beitrag greift von Praktikern postulierte Anforderungen an eine integrierte Rechnungslegung und Implementierungsprobleme ihrer Einführung auf und stellt diese den in der ökonomischen Literatur postulierten Anforderungen und Erklärungen gegenüber. Die dabei deutlich erkennbaren...

Intangibles are becoming increasingly important to the scientific community as well as the business world. This is mainly due to a highly competitive business environment combined with exceptionally limited resources and the growing importance of knowledge as a commodity. The fluctuating...

Purpose: This study aims to understand how reporting practices act as drivers of change in situations of conflicting institutional logics in a public sector organisation. Design/methodology/approach: The findings are based on a case study of a German federal authority, where management...

Purpose: Drawing upon new institutional theory and blame avoidance theory, this paper aims to examine how stakeholder pressure has an impact on the implementation and use of risk management practices in public administrations. Furthermore, this paper investigates whether top management support...

Organizations and social value creation: concepts, responsibilities, and barriers -- Accounting, measurement, performance, and diffusion of social value -- Practical and managerial insights from real-life cases -- Choices, incentives, guidance, and ethics -- Index.