Over the past three decades, the reliance on sophisticated spreadsheets for budgeting has emerged as a standard in most organizations (Hesse and Hesse Scerno, 2009). Despite these technological advancements, rich empirical evidence documents that technologically induced ‘spreadsheet errors'...

The purpose of this paper is to convey a thorough understanding of the governance-related determinants and financial consequences of carbon performance and disclosure. Its motivation lies in the increasing global political, social, academic as well as practical importance of managing and...

The increasing use of English as a lingua franca in higher education imposes unprecedented challenges on students and instructors. To overcome linguistic barriers, we provide a specialized, English-German financial accounting dictionary. We translate relevant financial accounting terms using the...

Purpose - The purpose of this paper is to conceptualize how past corporate social responsibility (CSR) affects the occurrence of organizational misconduct by the means of moral licensing. Design/methodology/approach - To this end, the authors conduct a conceptual review and develop a framework...

Sustainability reporting (SR) is a valuable tool for firms to provide stakeholders with information about tSustainable Management Practices (SMP). This type of reporting is important for demonstrating the materiality of SMP, as well as for assessing the impact of SMP on total shareholder returns...

The purpose of this paper is to understand how the motives for a Balanced Scorecard (BSC) adoption and organizational fit interact with the design and sustainability of a BSC adoption. We follow up on 10 Danish organizations that were showcased as best-practice adopters 15 years ago and identify...

Complex constructs in management accounting are often hard to replicate if they rely on surveys or manual content analyses. Such constructs include, for example, the balanced scorecard (Kaplan & Norton, 1992), customer accounting (Roslender & Hart, 2010), corporate sustainability (Joshi & Li,...