Albu, Nadia; Albu, Cătălin Nicolae; Apostol, Oana; … - In: Accounting, Auditing & Accountability Journal 34 (2020) 5, pp. 1109-1136
Purpose: Mobilizing a theoretical framework combining institutional logics and “imprinting” lenses, this paper provides an in-depth contextualized analysis of how historical imprints affect social and environmental reporting (SER) practices in Romania, a post-communist country in Eastern...