This dissertation explores the notion of environmental management accounting innovation and aims to explore how they are created, if they are adopted or not into companies and the consequences thereof, and finally how they are practiced. Research methods combine participant observation,...

In recent decades, environmental issues have emerged as a topic of increasing importance in the accounting literature. Environmental matters associated with industrial activities have increased public concerns about both financial and non-financial performance of firms leading to arising...

This study adopts the concept of institutional voids to examine the perceptions of managers and policymakers in developing markets with respect to the actual barriers that hinder social and environmental reporting (SER) towards sustainable development. The study uses in-depth semi-structured...