Purpose: This paper aims to explore the extent to which technology and disruption has been considered within the accounting literature, to introduce the five papers which compose this special issue and to provide an agenda for future research on technology and disruption....

Purpose This paper aims to explore the disclosure of greenhouse gas (GHG) emissions by megacities. Three dimensions were considered. First, what communication channels are used by world megacities to disclose their emissions reduction target (ERT) and emissions reduction actions (ERA)? Second,...