Purpose –The purpose of this paper is to distinguish two roles of theories, domain theory and method theory, and examine their relationships in management accounting research. Are these two roles explicitly distinguished in management accounting studies? Can this be achieved in an unambiguous...

Purpose –The purpose of this paper is to analyse the implementation of risk management as a tool for internal audit activities, focusing on unexpected effects or uncertainties generated during its application. Design/methodology/approach –Public and confidential documents as well as...

Purpose – The study seeks to add to the understanding of the diffusion and decline of environmental reporting practices Design/methodology/approach – Semi-structured interviews and municipal water utility publications are analysed to identify factors which have influenced the diffusion and...