The goal of this research is to elucidate the idea of integrated thinking, which was introduced in the Integrated Reporting (IR) initiative for the disclosure of non-financial data, because it has not been thoroughly studied and there is no consensus on its meaning. The literature on integrated...

The relationship between accounting and progress has always been a topic of interest for accounting historians. The way in which progress has been made within accounting has been analyzed, respectively, the role that innovation has played in the evolution of accounting. Thus, in this paper, we...

An analysis of published studies in the field of accounting in the current economic and social context, in which the business environment is in a continuous dynamic, shows a growing concern for new accounting paradigms with a major impact on the accounting profession: digitalisation, integrated...

Using legitimacy theory this paper contrasts the values portrayed by public accounting firms via their recruitment practices and society's expectations of the responsibilities of a professional accountant. Society confers on organisations legitimacy when the value system of the organisation is...

The economic crisis caused by the Covid-19 pandemic has had the most severe impact on the financial accounting and auditing of enterprises.Hindered the events of the reporting period and the possibility of continuous operation of the enterprise. Integrated reporting is the brief communication of...

Full-text of this article is not available in this e-prints service. This article was originally published following peer-review in The Marketing Review, published by and copyright Westburn Publishers Ltd.

Information technology (IT)-enabled healthcare is an area of interest for scholars from various fields of research (Fichman et al. 2011). Lately, radio frequency identification (RFID) technology emerged as a new multidimensional IT innovation (Fosso Wamba 2011) with a tremendous research...

The importance of green innovation management is growing in practice and academia likewise. To our knowledge, a recent and comprehensive literature review is lacking. In this paper we contribute to a clarification of the concept “green innovation” and provide an overview of the existing body...

Over the past two decades, the corporate governance literature in accounting and auditing has grown rapidly. To better understand this body of work, we discuss 12 recent literature review or meta-analysis papers and summarize selected results (i.e., clusters of papers with new and interesting...

We review and discuss the literature on small firm growth with an intention to provide a useful vantage point for new research studies regarding this important phenomenon. We first discuss conceptual and methodological issues that represent critical choices for those who research growth and...