A further development in the socially responsible management debate my consider the following question: is SMEs’ orientation towards Corporate Social Responsibility sustained by entrepreneurs’ values and facilitated by environmental factors – that is, of an anthropological and...

This paper reflects on the theme of sustainability and territorial social responsibility, which, in this context, is defined as a pathway promoted by a plurality of public and private actors, forand non-profit, who find that social cohesion and the relationships that are cultivated in the place...

This study concerns a global player company operating within the Aerospace and Defence field which has first developed and then deployed a managerial integrated reporting, which attempts to combine traditional financial metrics with Intellectual Capital (IC) and Sustainability performance...

<title>Abstract</title> This article provides a critique of the Global Reporting Initiatives (GRI) guidelines, sustainability reporting (SR) guidelines and also examines their applicability to public and third sector organizations. The article finds that these guidelines promote a ‘managerialist’ approach...

Purpose –The purpose of this paper is to offer the reflections and critique not only on the current state of the art for intellectual capital research (ICR) from an interdisciplinary accounting research (IAR) perspective, but also its future directions. Design/methodology/approach -This paper...

Purpose – Despite the growing pressure to encourage new ways of thinking about research methodology, only recently have interview methodologists begun to realize that “we cannot lift the results of interviewing out of the contexts in which they were gathered and claim them as objective data...

Purpose – The purpose of this paper is to examine the construction of articles published in three highly ranked interdisciplinary accounting journals. Design/methodology/approach – The analysis is based on articles published during 2010 in Accounting, Auditing & Accountability Journal...

Purpose –The purpose of this paper is to present a critique of published research access and peer review, considering their impacts on accounting scholarship. Design/methodology/approach -The paper is based on literature and publishing document review, experiential reflections and argument....