In a 1977 publication Alfred Chandler singled out the Springfield Armory as the site where single‐unit management was pioneered in the United States, crediting Superintendent Roswell Lee (1815‐1833) with establishing a first “managerial” approach to work discipline and labour accounting....

Purpose: The purpose of this paper is to investigate accounting as first visible-sign statement form, and also as the first writing, and analyse its systematic differences, syntactic and semantic, from subsequent speech-following (glottographic) writing forms. The authors consider how...

Purpose: This paper brings insights from accounting scholarship to the measurement and reporting challenges of metagovernance approaches to sustainable development. Where scholarship on metagovernance—the combination of market, hierarchical and network governance—proposes deductive...

Feminism offers new ways of seeing accounting both as practice and theory. However, just as accounting has increasingly recognized that its theoretical base and its everyday practice are problematic, so has feminism discovered new levels of questionability about feminist projects. Both fields...

Purpose – The equator principles constitute an international voluntary code developed by banks to encourage consideration of environmental and social issues in project financing. Such codes can flexibly bridge the gap between individual companies' sustainability initiatives and mandatory,...

Purpose – The equator principles constitute an international voluntary code developed by banks to encourage consideration of environmental and social issues in project financing. Such codes can flexibly bridge the gap between individual companies' sustainability initiatives and mandatory,...