Purpose – The purpose of this paper is to document organizations' self descriptions of why they initiated sustainable development (SD) reporting and explore these explanations using an institutional theory framework. Design/methodology/approach – Constructs organizational narratives from...

Purpose – The purpose of this paper is to make intelligible the rationalities and mechanisms through which markets have been proffered as alternatives or complements to traditional welfare-based provision and the effect of this development on the subjectivity of workers....

Purpose – Through an analysis of corporate sustainable development reporting, this paper seeks to examine critically language use and other visual (re)presentations of sustainable development within the business context. It aims to provide a framework to interpret and tease out business...

Purpose – The purpose of this paper is to show how a major public benefit entity in New Zealand uses formal accountability mechanisms and informal reporting to justify its existence. The paper is premised on the view that the accountability relationship for public benefit entities is broader...

Purpose – This paper aims to identify the study of cities as an important and neglected focus for accounting researchers. Design/methodology/approach – The paper is based on a case study approach to visualizing and calculating the city. Findings – There is a major preoccupation with the...

Purpose – The purpose of this paper is to examine the role of public sector accounting in implementing neoliberal reforms. Design/methodology/approach – The proposition that the adoption and development of accrual accounting in the public sector is a technical development intended to improve...

Purpose –The purpose of this paper is to illustrate the development of a biodiversity reporting and evaluation framework. The application of the framework to an exemplar organisation identifies biodiversity-related annual report disclosures and analyses changes in the nature and levels of...

Purpose – The indigenous Maori culture of New Zealand offers valuable insights for the development of ideas about the concept of asset. To highlight such insights, and to encourage a rethinking, this paper aims to explore the meaning of the closest Maori term to asset, taonga....

Purpose – The purpose of this paper is to provide an empirical account of a social accounting technology applied within a New Zealand Local Body Authority and reflect on “assemblages” that enable change for sustainability thinking at the organisational level. Design/methodology/approach...

The purpose of this paper is to provide an explanation and understanding of developments in casemix and related information systems at a large regional hospital, Health Waikato (HW), in the centre of the North Island of New Zealand. The themes will be explicated and theorised, drawing on the...