Purpose – This study aims to examine the effects of balanced scorecard (BSC) usage on performances in the context of four contingent variables in Singaporean manufacturing firms. The results show that firms are more likely to adopt BSC if they are large in size, have products at an early...

Purpose – The purpose of this paper is to demonstrate that the decision facilitation and decision influencing roles for management information are concomitant in organizations, and therefore must be analysed concurrently. Design/methodology/approach – A two‐stage regression procedure for...

This volume draws together contemporary topics, themes and methodologies in the field of sustainability reporting and assurance to reveal how sustainability information is actually used, interpreted and processed by internal and external users.