Emotions in accounting: A review to bridge the paradigmatic divide
This review analyzes the role of emotions in accounting research. Drawing on an analytical
framework that differentiates between joy-, fear-, anger-and sadness-based emotions, we …
framework that differentiates between joy-, fear-, anger-and sadness-based emotions, we …
NGO accountability: A conceptual review across the engaged disciplines
M Kaba - International Studies Review, 2021 - academic.oup.com
Non-governmental organizations (NGOs) are pivotal actors in international affairs. They
manage billions of dollars in funding, work all around the world, and shape global policies …
manage billions of dollars in funding, work all around the world, and shape global policies …
From voluntary to mandatory non-financial disclosure following Directive 2014/95/EU: An Italian case study
This study investigates the non-financial disclosure in an Italian banking group following
Directive 2014/95/EU over a period of eight years, from its voluntary (2013–2017) to …
Directive 2014/95/EU over a period of eight years, from its voluntary (2013–2017) to …
How can NGO accountability practices be improved with technologies such as blockchain and triple-entry accounting?
SC Kuruppu, D Dissanayake… - Accounting, Auditing & …, 2022 - emerald.com
Purpose The purpose of this paper is to explore how blockchain and triple-entry accounting
technologies may improve non-governmental organisation (NGO) accountability by …
technologies may improve non-governmental organisation (NGO) accountability by …
The human side of entrepreneurship: an empirical investigation of relationally embedded ties with stakeholders
Purpose Humane Entrepreneurship (HumEnt) is strongly purpose-oriented and
characterized by a focus on inclusiveness and social and environmental sustainability, with …
characterized by a focus on inclusiveness and social and environmental sustainability, with …
Examining the quality of the consolidated mandatory non‐financial statements of a cooperative banking group: A longitudinal analysis
Abstract With the 2014/95/EU Directive, implemented in Italy with the Legislative Decree no.
254/2016, public interest entities with specific requirements, among which credit institutions …
254/2016, public interest entities with specific requirements, among which credit institutions …
Accounting infrastructure and promissory sustainable extractive industries: an actor-network theory analysis
Purpose This study aims to articulate the conceptual foundations of the role of accounting
infrastructure (calculative practice and the communicative dimension of accounting) in …
infrastructure (calculative practice and the communicative dimension of accounting) in …
The view from the front line: shifting beneficiary accountability and interrelatedness in the time of a global pandemic
D Yates, RM Difrancesco - Accounting, Auditing & Accountability …, 2022 - emerald.com
Purpose We discuss the beneficiary accountability implications that arose due to the COVID-
19 pandemic (and resultant social distancing restrictions) for a branch of a religious non …
19 pandemic (and resultant social distancing restrictions) for a branch of a religious non …
[HTML][HTML] The quality of voluntary sustainability reports in the Italian cooperative credit banks
This paper focuses on the sustainability information voluntarily disclosed by Italian mutual
banks or credit cooperative banks (CCBs) over the period 2015–2019. Our paper aims to …
banks or credit cooperative banks (CCBs) over the period 2015–2019. Our paper aims to …
Accountability and legitimacy dynamics in an Islamic boarding school
VG Buanaputra, D Astuti, S Sugiri - Journal of Accounting & …, 2022 - emerald.com
Purpose This study aims to investigate the dynamics of legitimacy and accountability
relationships in an Indonesian boarding school. It examines how the key actors improve and …
relationships in an Indonesian boarding school. It examines how the key actors improve and …