Table of contents
The role of accounting in mediating empathic care for the “other”
Steven DellaportasThis paper hypothesizes that a system of accounting underpinned by attributions of harm has the capacity, more than conventional accounting, to elicit empathic concern among…
Management controls, heterarchy and innovation: a case study of a start-up company
David Taylor, Robyn King, David SmithThe purpose of this paper is to consider how organizations with diverse, interdependent functions with differing evaluative principles and differing ideas as to which behaviors…
Journey or toolbox? Integrated reporting and processes of organisational change
Colin Higgins, Wendy Stubbs, Dale Tweedie, Gregory McCallumMotivated by Morgan’s (1997) analysis of the “paradoxical” role of metaphors in understanding and managing organisations, the purpose of this paper is to assess in what respects…
Corporate social responsibility employment narratives: a linguistic analysis
Zhongtian Li, Shamima HaqueThe purpose of this paper is twofold: first, it investigates whether and to what extent “linguistic hedging”, an impression management form of linguistic expression that conveys…
A longitudinal study of the textual characteristics in the chairman’s statements of Guinness: An impression management perspective
Alonso Moreno, Michael John Jones, Martin QuinnThe purpose of this paper is to longitudinally analyse the evolution of multiple narrative textual characteristics in the chairman’s statements of Guinness from 1948 to 1996, with…
State investments and human rights? The case of the Norwegian Government Pension Fund Global
Niklas Kreander, Ken McPhailThe purpose of this paper is to explore how the Norwegian Government incorporated its responsibility for human rights into the investment practices of its Global Pension Fund and…
Examining the dynamics of SER evolution: an institutional understanding
Massimo Contrafatto, Ericka Costa, Caterina PesciThe purpose of this paper is to provide a theoretically informed analysis of social and environmental reporting (SER) evolution, i.e. how and why the SER evolved over time in a…
Institutions, situated rationality and agency in management accounting: A research note extending the Burns and Scapens framework
Henk J. ter Bogt, Robert W. ScapensDrawing on recent research, which recognises the situated nature of accounting practices, the purpose of this paper is to extend the Burns and Scapens (B&S) framework and to…
Exploring the rationale for integrated report assurance
Warren MarounThe purpose of this paper is to examine why companies assure some of the information found in their integrated reports, possible changes required to existing assurance practices…
ISSN:
0951-3574Online date, start – end:
1988Copyright Holder:
Emerald Publishing LimitedOpen Access:
hybridEditors:
- Prof James Guthrie
- Prof Lee Parker