Purpose: The purpose of this paper is to analyse justifications for, and accounting’s role in, arguments for and against the living wage. Design/methodology/approach: A systematic content analysis of arguments made for and against the living wage in a range of secondary data sources is...

Purpose: In addition to introducing the papers that contribute to the special issue on “Accounting for Social Impact”, the purpose of this editorial is to prompt critical reflection and discussion on the concept of social impact in accounting research and practice....