At the end of 2018, the Sustainability Accounting Standards Board (SASB) released the codified version of its standard that established measurement and reporting criteria for companies' material environment, social, and governance (ESG) issues. By introducing the concept of financial relevance...

This article focuses on the role of the different types of trust (system, contractual, competence and goodwill) involved in developing effective private finance initiatives (PFI) in Italian health care trusts. Previous work has tended to focus on trust between the public and private partners....

This paper combines insights from the sociology of knowledge and the emerging practice-based literature on learning and knowing to extend the institutional framework of accounting change developed by Burns and Scapens (2000). In particular, it explores how management accounting systems (MAS) can...

<title/> This article focuses on the role of the different types of trust (system, contractual, competence and goodwill) involved in developing effective private finance initiatives (PFI) in Italian health care trusts. Previous work has tended to focus on trust between the public and private partners....