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Understanding How Managers Institutionalise Sustainability Reporting : Evidence From Australia and New Zealand
Farooq, Muhammad Bilal; De Villiers, Charl - 2020
Purpose: The study explores how sustainability reporting managers (SRMs) institutionalise sustainability reporting within organisations.Design/Methodology: 35 semi-structured interviews with SRMs in Australia and New Zealand were analysed using an institutional work perspective.Findings: SRMs’...
Persistent link: https://www.econbiz.de/10014359319
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How management control systems can enable, constrain, and embed integrated reporting
Bezuidenhout, Stefan; De Villiers, Charl; Dimes, Ruth - In: Accounting and finance 63 (2023) 4, pp. 4251-4273
Persistent link: https://www.econbiz.de/10014477085
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How integrated thinking can be detected in management disclosures in annual reports : insights from a large-scale text-analysis approach
Dimes, Ruth; De Villiers, Charl; Chen, Li - In: Journal of management accounting research : JMAR 35 (2023) 3, pp. 75-99
Persistent link: https://www.econbiz.de/10014431574
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A review and synthesis of contemporary sustainability accounting research and the development of a research agenda
Hsiao, Pei-Chi Kelly; De Villiers, Charl; Horner, Claire; … - In: Accounting and finance 62 (2022) 4, pp. 4453-4483
Persistent link: https://www.econbiz.de/10013468259
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Accounting and social capital : a review and reflections on future research opportunities
De Villiers, Charl; La Torre, Matteo; Botes, Vida - In: Accounting and finance 62 (2022) 4, pp. 4485-4521
Persistent link: https://www.econbiz.de/10013468260
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Corporate social responsibility : a review of empirical research using Thomson Reuters Asset4 data
De Villiers, Charl; Jia, Jing; Li, Zhongtian - In: Accounting and finance 62 (2022) 4, pp. 4523-4568
Persistent link: https://www.econbiz.de/10013468261
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Qualitative Research Interviews Using Online Video Technology - Challenges and Opportunities
De Villiers, Charl; Farooq, Muhammad Bilal; Molinari, Matteo - 2021
Purpose: This study examines the methodological and method related challenges and opportunities arising from the use of video interviews in qualitative accounting research, focused on collecting contextual data and visual cues, enriching communication quality, and building and maintaining...
Persistent link: https://www.econbiz.de/10014087564
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How will AI text generation and processing impact sustainability reporting? : critical analysis, a conceptual framework and avenues for future research
De Villiers, Charl; Dimes, Ruth; Molinari, Matteo - In: Sustainability accounting, management and policy journal 15 (2024) 1, pp. 96-118
Persistent link: https://www.econbiz.de/10014521008
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Sustainability, non-financial, integrated, and value reporting (extended external reporting) : a conceptual framework and an agenda for future research
De Villiers, Charl; Hsiao, Pei-Chi Kelly; Zambon, Stefano; … - In: Meditari accountancy research 30 (2022) 3, pp. 453-471
Persistent link: https://www.econbiz.de/10013326699
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Special issue: Non-financial and integrated reporting, governance and value creation
De Villiers, Charl (ed.); Hsiao, Pei-Chi Kelly (ed.);  … - 2022
Persistent link: https://www.econbiz.de/10013326711