Integrated reporting is essentially a voluntary practice worldwide. For this reason, although it is growing, its diffusion is slow. Based on the Portuguese context, where a reduced number of listed companies publish integrated reports, this study aims to explore the drivers and barriers for the...

The purpose of this paper is to contribute to the management accounting literature by reviewing how previous studies conceptualised the relationship between sustainability reporting and management control systems, analysing the main themes and discussing potential future developments of the...

Purpose Tax risk-management (TRM) is relatively understudied in the area of corporate governance and integrated reporting. The purpose of this study is to identify whether South African organisations identify, rank and manage tax risks in terms of importance and relevance to their own...

Background: The maker movement in recent years has shed light on the blurring boundaries between crafts, creativity, and technology. Tools are a key part of the creation process, shaping both our process of making and the objects we make. They do so through their form and material influence, the...

Dual-listed firms simultaneously follow the relevant rules in their home country and in their cross-listed country. In contrast, other firms only listed in the cross-listed country are only subject to the local regulations. Previous literature has found evidence that cross-listing can improve...

Zusammenfassung Mit der Digitalisierung verändert sich gegenwärtig auch der Arbeitsalltag der Beschäftigten. Allerdings erfolgt die Aneignung der neuen Technologien nicht immer reibungslos. Auf der Grundlage von theoretischen Ansätzen der Science and Technology Studies, der Information...