Purpose: The purpose of this paper is to provide a multidimensional model for assessing the quality of corporate environmental reporting (CER) incorporating both preparer- and user-based views. Design/methodology/approach: As opposed to frequently used researcher-chosen proxies, the authors...

Purpose: The purpose of this paper is to introduce the themes and aims of this Accounting, Auditing & Accountability (AAAJ) special issue and comments on the papers included in the issue. The paper provides a thematic outline along which the future researchers can undertake more empirical...

Purpose: This paper draws on the concepts of biopolitics and neoliberal governmentality to provide a sociological analysis of the strategic turn in management accounting. Design/methodology/approach: This conceptual and review paper addresses four interrelated questions: How can the early...