Purpose – The purpose of this paper is to argue that the main ontological position of modern capitalism, founded on the philosophy of utilitarianism, derived of course from the work of Jeremy Bentham and John Stuart Mill, is fundamentally flawed as it ignores power inequalities and assumes...

Purpose: In integrated reporting, financial and non-financial performance is presented interactively, as the value creation abilities of corporations are shaped via capitals, the importance of the topic increases day by day. In addition to this, differentiation of importance of basic and...

Purpose – This article is a result of a much broader investigation that was seeking to understand which factors composed a geo‐brand. It is argued that not only should products and services develop a system of brand management focused on their identity which helps develop a coherent...

Purpose – Agency Theory is normally used to explain the relationship between the managers of a corporation and its owners, or shareholders, and to legitimate the payment of share options, and other remuneration mechanisms, to those managers on the basis that this will align the interests of...

Purpose – The purpose of this paper is both to argue that CSR has a role to play in the empowerment of women in India and to show that this is actually happening. Design/methodology/approach – The research is based on reported information from Indian companies. Findings – The paper makes a...

Purpose – The purpose of this paper is to investigate the extent of convergence of regulations and of practice regarding corporate governance between a developing country (Turkey) and a developed country (the UK). Design/methodology/approach – The development of the codes is described and...

Purpose – The purpose of this article is to provide conceptual provocation in the context of collective expertise on the identification of time‐space constraints – a conceptual provocation that pushes understandings of routines and practices and the tensions that exist around...

Accounting is a social science. Recent developments in society have necessitated new regulations in accounting and required accountants to apply these regulations. In this context, it is argued that accounting academics should revise their course material to educate students more appropriately...