explore firm-level strategies to signal adherence to the standard effectively and their legitimacy consequences for the … legitimacy consequences for firms. Practical implications – The findings of this paper have implications for decisions firms make …

of social enterprises. Findings – A conceptual model outlines how a violation of the legitimacy of a single social … implications – To regain legitimacy, social entrepreneurs of a focal social enterprise need to upgrade their skills, rationalize …

of authority may be restored to accounting through communicative reason. The paper argues that the justice …‐oriented rationality of traditional, Habermasian, communicative ethics is incapable of providing a solid foundation for the re … ethics that allows space to the other of justice‐oriented reason. The inspiration for the enlargement is found in Ricoeur …

epistemology and ethics of accounting. Practical implications – Boards of directors need to be well‐informed about, and fully …Purpose – The purpose of this paper is to describe and analyze the accounting standards reforms that have moved the … accounting profession away from rules‐based towards principles‐based accounting practice and financial reporting, and to explore …

With the formation of the International Accounting Standards Committee in the 1970s the natural progression in the 1980 …‐setting body wished to do was to introduce these countries to the codified set of international accounting standards. Raises the … key question of priority. Should the focus of international accounting bodies with regard to the needs of developing …

on how CSR programs are evaluated by the ethics community, the public, and business.  …

Purpose – The purpose of this paper is to provoke a reflection on how sustainability may be measured to predict future … examination of the pertinence of current sustainability measures and assumptions has been carried out to provide a foundation for … the future development of forward-looking sustainability measures. Integration of stakeholder management capabilities and …

education pursuit of sustainability goals and to provide recommendations to transform accounting in ways that create incentives … for sustainability and a dialogic reporting culture in higher education accounting. Design/methodology/approach – Critical … incentives for sustainability practices in higher education. Findings – Conventional accounting practices are founded on …

framework of business entities. Investors and shareholders need to be informed of the viability and sustainability of their … accounting, ecological economics, ecosystem services, modelling, agriculture and ecology to propose a way to fill current gaps in … developed to allow accrual accounting principles to be applied to these assets. By using an EBS, an entity can improve its …