Transnational corporations (TNCs) have been an important element in the development of globalisation practices. This paper explores politically related narrative accounting disclosures made by an early TNC (Shell), and analyses how these disclosures might have been used as part of a strategy...

The management and balancing of social, environmental and economic sustainability is one of the most complex and urgent challenges facing both private and public sector organizations today; with these challenges of sustainability posing many risks to, and many opportunities for, advancing the...

PurposeThe purpose of this paper is to identify key challenges, opportunities, strengths and weaknesses experienced by the integrated reporting (IR) idea since the International Integrated Reporting Council (IIRC)’s Discussion Paper was published in late 2011. It provides insights into the...

Despite mounting public, governmental and corporate interest in issues of non-governmental organisation (NGO) accountability, there are few academic studies investigating the emergence of accountability mechanisms in specific advocacy NGO settings. Drawing on the theoretical constructs of...

There is a growing awareness of the need to develop a broad range of competencies in accounting undergraduates. In recognition of this, Thames Valley University developed an accounting biased Personal Skills Development (PSD) module to run alongside the first year introductory module in...