Cover -- EDITORIAL ADVISORY BOARD -- Guest editorial -- Carbon emission risks and management accounting: Australian evidence -- An empirical investigation on the links within a sustainability balanced scorecard (SBSC) framework and their impact on financial performance -- Fostering social...

The aims of this study are threefold. Firstly, it examines the long-term improvement in the corporate environmental, social and governance (ESG) performance. Secondly, it highlights the favourable financial implications of the higher corporate ESG performance disclosure. The third aim is to...

This study investigates the relationship between corporate environmental, social and governance (ESG) performance disclosure and profitability, highlighting the significant differences between the financial and non-financial sectors. This study uses an extensive Australian sample during the...

This study examines the association between a firm’s environmental, social and governance (ESG) performance and financial performance by examining the extent to which stakeholder and legitimacy theory help explain the effects on explanatory variables used in the study. Moreover, the study...

The extant literature contains conflicting findings on the relation between the evaluative use of budgets and budgetary slack propensities. Task variability is proposed as an important contingency influencing that relationship. Australian data indicate that for managers facing low task...

Increasing competition in the market, due to the application of modern manufacturing technology, deregulation of economies, and privatization or corporatization of government owned enterprises, makes decision makers' use of management accounting systems more important (Bromwich, 1990). There...