This paper analyses the influence exerted by compulsory mechanisms and cognitive and social factors on the adoption and implementation of double-entry bookkeeping. The study focuses on a small, commercial and family owned company located in Spain in the period 1829-1852. As our main conclusion...

This paper analyses the organisational design of New Settlements (NS) of Sierra Morena, a Spanish farming and colonist project of the eighteenth century. Using archival data, historical facts during the period 1767-1772 are identified, collected and examined to understand how these settlements...

En los últimos años se ha producido un incremento en el número de empresas que publican memorias de sostenibilidad con el objetivo teórico de suministrar información sobre su contribución al Desarrollo Sostenible. Paralelamente, se ha producido un incremento en las críticas a este tipo de...

Purpose – The purpose of this paper is to explore the interplay between strategy, environmental management systems and environmental accounting, and their role in improving environmental performance. Design/methodology/approach – By engaging with organisations through field research, this...