The article is located in the social and environmental accounting research (SEAR) literature. A considerable body of work in the SEAR literature investigates the accounting and management practices and motives of businesses that report on their social, environmental or sustainability impacts....

This editorial highlights the important contributions of a group of Italian authors who are published in this special issue. Also it links this work to other outcomes from the SMOG 2009 Bologna conference including the Public Management Review special issue (Ball et al, 2010) and the Economia...

Traditional corporate social capital formulations have been based on a firm’s positioning within its network of market place alliances. This paper extends this model by incorporating additional firm status attributes into an integrated model for corporate social capital. An empirical study of...

PurposeThe purpose of this paper is to analyse the highly cited articles published in Accounting, Auditing and Accountability Journal (AAAJ), since its inception, to answer three research questions: first, how have scholarly articles published in AAAJ developed? second, what are the focus areas...

This article examines the political processes surrounding public sector accounting standard setting, in particular, the Australian decision to adopt sector-neutral International Financial Reporting Standards (IFRS). It contends that the history of private and public sector involvement in the...