Purpose – This paper aims to examine and critique the accounting literature's dominant readability formula, the Flesch formula. Furthermore, the paper sets out to propose refinement and augmentation to the formula with a view to expanding its applicability and relevance to researchers'...

Social and environmental accounting research has been contributing to the accounting and management research literatures for several decades. Yet it has been marginalised by the majority of accounting and management researchers in their focus upon economic development and corporate financial...

Corporate social and environmental responsibility has become a major contemporary focus of business, government and community attention globally. With this increased attention and activity have come debates ranging across corporate authenticity, legislative necessity, and the scope of...

Purpose The purpose of this paper is to examine the phenomenon of activity-based working (ABW), an office design and management system that has emerged in the past 20 years. It investigates its manifest and underlying agendas with a view to determining its degree of cost management focus and...