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Purpose – The purpose of this paper is to critically assess integrated reporting so as to “broaden out” and “open up” dialogue and debate about how accounting and reporting standards might assist or obstruct efforts to foster sustainable business practices. Design/methodology/approach...
Persistent link: https://www.econbiz.de/10010895052
Purpose – The purpose of this paper is to critically assess integrated reporting so as to “broaden out” and “open up” dialogue and debate about how accounting and reporting standards might assist or obstruct efforts to foster sustainable business practices. Design/methodology/approach...
Persistent link: https://www.econbiz.de/10014642166
Purpose – The purpose of this paper is to review the current research program in agonistic dialogic accounting and to reflect on future possibilities for broadening out and opening up accounting and accountability systems, especially as they relate to social and environmental accounting (SEA)....
Persistent link: https://www.econbiz.de/10015006234