The article is about the evolution of small and medium-sized firms in the period of the so called “desarrollismo” (1959-1975). We analyze the growth of these firms comparing the process to that of big Spanish firms in the same period. The data has been obtained from the information existent...

Purpose - The purpose of this paper is to present a case for research in ethical, social and environmental (or sustainability) accounting and accountability which engages with those organisations claiming to manage and report their sustainability performance. In addition, the paper reviews the...

Corporate, Social, Ethical and Environmental Reporting (SEER) should ideally discharge the accountability of an organisation to its stakeholders. Voluntary reporting has been characterised by a dearth of neutral and objective information such that the advocates of SEER recommend that it be made...

This paper responds to Gray's (2002) call for normative research on social and environmental accounting and Parker's (2005) call for active engagement in the process of designing social and environmental accounting systems. More specifically, our investigation focuses on the study of boundary...