Purpose – The aim of this paper is to respond to commentaries on Bebbington, Larrinaga-Gonzales and Moneva, by Unerman and by Adams, published in Accounting Auditing & Accountability Journal, Vol. 21 No. 3. Design/methodology/approach – The paper reviews and discusses the points...

This paper is the report of a field study of nine public water utilities conducted with the aim of exploring whether distinctive, and more progressive, processes of sustainability accounting and accountability are possible in public sector organisations. The findings suggest the existence of an...

A growing body of literature (Johnson, 1972; Tyson, 1990; Fleischman and Parker, 1990 and 1991; Edwards and Newell, 1991 and Fleischman et al., 1996) has evidenced that sophisticated costing techniques were used in the early stages of the Industrial Revolution for efficiency reasons. However, some scholars...

Abstract; About the Author; Disclaimer; Acknowledgments; Acronyms; Why I Wrote This Book; Who This Book Is For; Foreword; Chapter 1; Overview: What Is - and What It Is Not; Who are integrated reports for?; Who should prepare an integrated report?; Links to other reporting frameworks; Chapter 2; The...