Purpose: A primary tool for managing the democratic risks posed by political donations is disclosure. In Australia, corporate donations are disclosed in government databases. Despite the potential accountability benefits, corporations are not, however, required to report this information in...

Purpose: The purpose of this paper is to encourage and advance interdisciplinary accounting research on economic inequality. Design/methodology/approach: The authors review prior research into economic inequality, including two new papers in this issue, to identify topics where economic...

Purpose: The purpose of this paper is to reflect on how mandatory sustainability accounts can be designed to maximise the likelihood of moving society towards sustainability. Design/methodology/approach: The authors use institutional theory to show that organisations are constrained by...

Purpose: This paper furthers research into the potential contribution of pollutant databases for corporate accountability. We evaluate the quality of corporate and government mercury reporting via the Australian National Pollutant Inventory (NPI), which underpins Australia's reporting under the...

Purpose: This paper aims to explore the extent to which technology and disruption has been considered within the accounting literature, to introduce the five papers which compose this special issue and to provide an agenda for future research on technology and disruption....