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The purpose of this study is to examine the effect of manager attributes and psychological factors on the adoption of sustainability reporting (SR) among small and medium-sized enterprises (SMEs) in Ghana.

The study is based on a cross-sectional data gathered using questionnaires administered to managers of SMEs in Ghana. The data is analyzed using structural equation modeling.

The results reveal that SME managers with requisite educational qualifications and knowledge about sustainability accounting adopt SR. The attitudes, subjective norms and perceived behavioral control of managers of SMEs on issues of sustainability also affect the adoption of SR. However, SMEs with old and long-serving managers do not adopt SR. SMEs with manager attributes such as professional education, gender and religious affiliation do not appear to adopt SR.

There is the need for regulators and other stakeholders to sensitize, persuade and provide awareness, training and educational certification to support managers of SMEs to enable them to adopt SR.

This study contributes to the literature on SR by offering a clear understanding of how manager attributes and psychological factors influence the adoption of SR by SMEs in developing countries.

This paper aims to explore and review the critical perspectives of stakeholders in the facility management (FM) industry as regards the barriers to building information modelling (BIM) integration, with the view to providing significant insights to mitigate the barriers to BIM implementation.

An extensive literature review was conducted to identify critical barriers to BIM–FM integration. Ten categories of barriers were identified from the literature review and used to design a Likert scale-based questionnaire, which was administered to registered members of International Facility Management Association based in Lagos, Nigeria. The data collected were analysed using both descriptive (mean score, standard deviation, frequency tables and charts) and inferential statistics (Shapiro–Wilk and Kruskal–Wallis tests).

The descriptive and inferential analysis demonstrated a disparity in the ranking of the ten barriers among the groups. Six (out of ten) barriers to BIM implementation for FM practices are identified as critical (mean score greater than 4.0): insufficient awareness levels of BIM–FM integration benefits, non-existence of contractual and legal framework for BIM implementation, limited studies on BIM–FM inter-relationship, poor acceptance levels and resistance to change among stakeholders, perception of BIM and inadequacy of mode data. And the results of the one-sample t-tests show that there were statistically significant differences in the six.

This study offers significant insights to industry stakeholders in understanding BIM implementation barriers in FM, as well as the framework for mitigating them. These findings could also be applied to other developing countries, with special consideration given to locational differences.

The valuable information provided in this study could be used as a roadmap to improve BIM–FM practice implementation in Nigeria. It also measured differences in the opinions of professionals.

We develop a conceptual framework as a basis for thinking about the impact of extractive industries and emancipatory potential of alternative accounts. We then review selected alternative accounts literature on some contemporary issues surrounding the extractive industries and identify opportunities for accounting, auditing, and accountability research. We also provide an overview of the other contributions in this special issue.

Drawing on alternative accounts from the popular and social media as well as the alternative accounting literature, this primarily discursive paper provides a contemporary literature review of identified issues within the extractive industries highlighting potential areas for future research. The eight papers that make up the special issue are located within a conceptual framework is employed to illustrate each paper’s contribution to the field.

While accounting has a rich literature covering some of the issues detailed in this paper, this has not necessarily translated to the extractive industries. Few studies in accounting have got “down and dirty” so to speak and engaged directly with those impacted by companies operating in the extractive industries. Those that have, have focused on specific areas such as the Niger Delta. Although prior studies in the social governance literature have tended to focus on disclosure issues, it is questionable whether this work, while informative, has resulted in any meaningful environmental, social or governance (ESG) changes on the part of the extractive industries.

The extensive extractive industries literature both from within and outside the accounting discipline makes a comprehensive review impractical. Drawing on both the accounting literature and other disciplines, this paper identifies areas that warrant further investigation through alternative accounts.

This paper and other contributions to this special issue provide a basis and an agenda for accounting scholars seeking to undertake interdisciplinary research into the extractive industries.