Zusammenfassung Der vorliegende Artikel verfolgt die Zielsetzung, im Kontext langfristig global erodierender, komparativer Wettbewerbsvorteile von Entwicklungsländer-Destinationen auf theoretisch-konzeptioneller Basis Möglichkeiten zur Institutionalisierung von nachhaltigen...

The chagas disease is a parasitic illness affecting the rural poor in the high Andes of Latin America. There are no known vaccines or medicines and it is one of Bolivia's most serious health problems. In 1993 Fundacion Pro Habitat (FPH) initiated an integrated eradication programme of...

Gandhi-Nu-Gam:Ludiya is a typical traditional village in the Kutchchh region of Gujarat, India which was devastated by an earthquake in 2001. Its holistic rehabilitation by the Vastu Shilpa Foundation and Manav Sadhna includes socio-cultural and economic systems and house forms which ensure and...

The character of environmental welfare economics is addressed and the idea of “nature‐sparing” technology is examined; if the conservation of nature is to work then this kind of technology should replace nature‐affecting technologies. A theory to effect this is formulated and an...

Most research on management accounting change relates to practices in developed countries. This paper reports on a field study of management accounting change in the South African context. It uses a contingency theory framework within four retail companies to understand the processes of their...

Purpose – This paper seeks to evaluate the recent decision of the Bangladeshi Government and accounting profession to adopt international accounting standards (IASs). Design/methodology/approach – The paper uses a variety of archival data and interviews with key actors, including preparers...

Purpose – This paper seeks to respond to recent calls for more engagement‐based studies of corporate social reporting (CSR) practice by examining the views of corporate managers on the current state of, and future prospects for, social reporting in Bangladesh. Design/methodology/approach –...

Purpose – The aim of the paper is to describe and explain, using a combination of interviews and content analysis, the social and environmental reporting practices of a major garment export organisation within a developing country. Design/methodology/approach – Senior executives from a major...

Purpose – The purpose of this paper is to provide an account of corporate governance practices in Bangladesh. This paper demonstrates that the traditionalist culture mediates the rationalist/legalist framework of corporate governance in Bangladesh. Design/methodology/approach – A series of...

Purpose – The paper aims to describe the construction of this AAAJ special issue as an exercise in creating and consolidating social space for innovative accounting research. Design/methodology/approach – A review of prior literature and the events leading to this AAAJ issue are used to...