Purpose–This paper aims to introduce and discuss a new contextual framework to explain
the processes of management accounting change in various organizations …

Purpose This paper aims to discuss the alternative perspectives for studying management
accounting and organizational change. It provides a comprehensive basis for the research …

This paper aims to investigate how the shift from voluntary to mandatory nonfinancial
information started by the European Union (EU) Directive 95/2014 may influence corporate …

Purpose This paper aims to explore the linkages between integrated reporting (IR) and
organisations' internal processes, specifically focusing on investigating the internal …

Purpose Developing countries experience their own social, political and environmental
issues, but surprisingly limited papers have examined sustainability reporting in these …

To explore the contributions made by two strands of institutional research that have been
applied to the study of management accounting change:“old institutional economics” and …

This paper focuses on social and environmental reporting (SER) and investigates, through
prolonged fieldwork with an Italian multinational company, the dynamics through which …

Purpose The ability of construction firms to become more environmentally conscious and
socially responsible for their business activities has been touted as the key driver for …

Interpretive political science focuses on the meanings that shape actions and institutions,
and the ways in which they do so. This Handbook explores the implications of interpretive …

This paper aims to account for the heterogeneous uses of the budget within different
organizations which experience institutional complexity. We focus on organizations where …