Purpose – The aim of this paper is to respond to commentaries on Bebbington, Larrinaga‐Gonzales and Moneva, by Unerman and by Adams, published in Accounting Auditing & Accountability Journal , Vol. 21 No. 3. Design/methodology/approach – The paper reviews and discusses the points...

Purpose – This paper aims to argue that the principal components of the Resource‐Based View (RBV) as a theory of sustained competitive advantage are not a sufficient basis for a complete and consistent theory of firm behaviour. Two missing elements are value theory and accountability...

Purpose – This paper aims to explore the nature of the emerging discourse of private climate change reporting, which takes place in one‐on‐one meetings between institutional investors and their investee companies. Design/methodology/approach – Semi‐structured interviews were conducted...

Purpose – The UK government argues that the benefits of public private partnership (PPP) in delivering public infrastructure stem from transferring risks to the private sector within a structure in which financiers put their own capital at risk, and the performance‐based payment mechanism,...

Purpose The purpose of this paper is to provide insight into how a constellation of actors seek to define, shape, and reinvent the notion of organizational control at the confluence of social media (SM) and corporate reputational risk. Design/methodology/approach Following the approach suggested...

Purpose – The purpose of this paper is to analyse the implementation of risk management as a tool for internal audit activities, focusing on unexpected effects or uncertainties generated during its application. Design/methodology/approach – Public and confidential documents as well as...

Addresses the workplace issues posed by HIV/AIDS within the hotel and catering industry. In particular, examines the theoretical risks which may be peculiar to organizations in this industrial sector. Suggests that the “objective” risk assessment provided by “experts” is not necessarily...

In today’s business world, organizations must be constantly alert to new ways of gaining the upper hand over rivals. Astute operators look beyond the obvious to areas previously unconsidered as potential sources of competitive advantage. Internal auditing and human resource management are two...

Purpose – This paper aims to examine how, following a leak of radioactive material, Brookhaven National Laboratory (BNL) used risk communication management strategies that resulted in an award for its excellent public communications. Design/methodology/approach – The paper draws on...

Purpose – This article aims to highlight the risks employers face when employees use social media. Design/methodology/approach – The article considers each risk in turn, and suggests how it could be reduced. Findings – The major challenge for most employers is the development of a...