scholarly journals Organisational and professional challenges amid the evolution of sustainability reporting: a theoretical framework and an agenda for future research

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Alessandro Lai ◽  
Riccardo Stacchezzini
Keyword(s):  
Design Methodology ◽  
Sustainability Reporting ◽  
Future Research ◽  
Special Issue ◽  
Content Type ◽  
Professional Capital ◽  
Research And Practice ◽  
Corporate Reporting ◽  
Professional Challenges ◽  
Reporting Practice

Purpose This paper aims to trace subsequent steps of the sustainability reporting evolution in terms of changes in the organisation fields and professional jurisdictions involved. As such, it highlights the (interrelated) organisational and professional challenges associated with the progressive incorporation of “sustainability” within corporate reporting. Design/methodology/approach The paper draws on Suddaby and Viale’s (2011) theorisation of how professionals reshape organisational fields to highlight how organisational spaces, actors, rules and professional capital evolve alongside the incorporation of sustainability within corporate reporting. Findings The paper shows organisational spaces, actors, rules and professional capital mobilised during the recent evolution of sustainability reporting, starting from a period in which there was no space for sustainability, to more recent periods in which sustainability gained increasing momentum beyond initial niches, and culminating in more integrated forms of sustainability reporting. Research limitations/implications Although the analysis is limited to empirical evidence collected by prior research and practice on sustainability reporting, the paper offers a view to imagine how the incorporation of sustainability within corporate reporting relies on and affects organisational fields and professional jurisdictions. Originality/value The paper offers a lens to interpret corporate and professional challenges associated with the more recent evolutions of sustainability reporting practice and standard setting. It also allows framing the papers accepted in the special issue on “new challenges in sustainability reporting” and concludes by suggesting an agenda for future research.

scholarly journals Developing a conceptual model of influences around integrated reporting, new insights and directions for future research

2017 ◽  
Vol 25 (4) ◽  
pp. 450-460 ◽  
Author(s):  
Charl de Villiers ◽  
Pei-Chi Kelly Hsiao ◽  
Warren Maroun
Keyword(s):  
Conceptual Model ◽  
Research Agenda ◽  
Design Methodology ◽  
Future Research ◽  
Special Issue ◽  
Integrated Reporting ◽  
Theoretical Frameworks ◽  
Content Type ◽  
Prior Literature ◽  
Research Questions

Purpose This paper aims to develop a conceptual model for examining the development of integrated reporting, relate the articles in this Meditari Accountancy Research special issue on integrated reporting to the model and identify areas for future research. Design/methodology/approach The paper uses a narrative/discursive style to summarise key findings from the articles in the special issue and develop a normative research agenda. Findings The findings of the prior literature, as well as the articles in this special issue, support the conceptual model developed in this paper. This new conceptual model can be used in multiple ways. Originality/value The special issue draws on some of the latest developments in integrated reporting from multiple jurisdictions. Different theoretical frameworks and methodologies, coupled with primary evidence on integrated reporting, construct a pluralistic assessment of integrated reporting, which can be used as a basis for future research. The new conceptual model developed in this paper can be used as an organising framework; a way of understanding and thinking about the various influences; a way of identifying additional factors to control for in a study; and/or a way of identifying new, interesting and underexplored research questions.

Understanding integrated thinking: evidence from the field, the development of a framework and avenues for future research

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Cristiano Busco ◽  
Fabrizio Granà ◽  
Giulia Achilli
Keyword(s):  
Design Methodology ◽  
Future Research ◽  
Research Projects ◽  
Special Issue ◽  
Content Type ◽  
Research Opportunities ◽  
Energy Company ◽  
New Research ◽  
Academic Debate

Purpose This study aims to develop a framework to systematize the emerging literature on integrated thinking and offers empirical insights on how integrated thinking has been practiced within an organization. The paper also introduces the contributions that compose the special issue “exploring integrated thinking in action: theoretical interpretations and evidence from the field” and outlines avenues for future research. Design/methodology/approach The paper critically reviews the literature on integrated thinking and proposes a framework that classifies prior studies into three areas, namely, integrated thinking and sustainable strategies; integrating thinking in practice; the concept and measures of integrated thinking. The study also provides an illustration of the ways in which integrated thinking has been adopted by a European energy company to shape and execute its purpose-driven strategy, as well as the benefits that have emerged. The paper uses the framework developed from the literature to introduce the contributions of the special issue and to suggest future research opportunities. Findings The study shows that while the literature on integrated thinking is still in its infancy, the evidence emerging from contemporary organizations supports empirical-driven research and stimulates a variety of theoretical and empirical contributions that will enable the academic debate to move forward. Originality/value The theoretical and practical insights offered by this study, together with those provided by the papers of this Meditari Accountancy Research special issue, will foster future research on integrated thinking. In particular, the framework developed in this paper may be drawn upon by researchers to plan new research projects on integrated thinking and its adoption within organizations.

Teaching and learning

2016 ◽  
Vol 24 (3) ◽  
pp. 294-317 ◽  
Author(s):  
Grant Samkin ◽  
Lesley Stainbank
Keyword(s):  
Fast Moving ◽  
Teaching And Learning ◽  
Design Methodology ◽  
Future Research ◽  
Special Issue ◽  
Accounting Profession ◽  
Content Type ◽  
University Environment ◽  
Empirical Approaches ◽  
Practical Implications

Purpose Positioned within a framework of challenges facing universities, this paper aims to focus on challenges faced by teachers of accounting as a business discipline to ensure it remains relevant in a fast-moving and changing environment. Design/methodology/approach Drawing on a variety of sources, this paper explores a number of issues surrounding teaching and learning in the current university environment. The seven papers that make up the special issue are located within a framework which is used to illustrate how each one contributes to the field. This paper is primarily discursive in nature. Findings The theoretical, methodological and empirical approaches used in the papers that make up this special issue are described. In addition, the paper suggests that to remain relevant, teaching and learning will remain an important area for future research. Practical implications This paper on teaching and learning is of interest to accounting teachers and researchers, university managers and members of the accounting profession. Originality/value This special issue provides a range of examples of research relevant to teaching and learning and sets an agenda for future research.

Rebuilding trust: sustainability and non-financial reporting and the European Union regulation

2020 ◽  
Vol 28 (5) ◽  
pp. 701-725
Author(s):  
Matteo La Torre ◽  
Svetlana Sabelfeld ◽  
Marita Blomkvist ◽  
John Dumay
Keyword(s):  
European Union ◽  
Financial Reporting ◽  
Future Research ◽  
The European Union ◽  
Special Issue ◽  
Accounting Systems ◽  
Content Type ◽  
Research And Practice ◽  
Eu Directive ◽  
The Eu

Purpose This paper introduces the special issue “Rebuilding trust: Sustainability and non-financial reporting, and the European Union regulation”. Inspired by the studies published in the special issue, this study aims to examine the concept of accountability within the context of the European Union (EU) Directive on non-financial disclosure (hereafter the EU Directive) to offer a critique and a novel perspective for future research into mandatory non-financial reporting (NFR) and to advance future practice and policy. Design/methodology/approach The authors review the papers published in this special issue and other contemporary studies on the topic of NFR and the EU Directive. Findings Accountability is a fundamental concept for building trust in the corporate reporting context and emerges as a common topic linking contemporary studies on the EU Directive. While the EU Directive acknowledges the role of accountability in the reporting practice, this study argues that regulation and practice on NFR needs to move away from an accounting-based conception of accountability to promote accountability-based accounting practices (Dillard and Vinnari, 2019). By analysing the links between trust, accountability and accounting and reporting, the authors claim the need to examine and rethink the inscription of interests into non-financial information (NFI) and its materiality. Hence, this study encourages research and practice to broaden mandatory NFR practice over the traditional boundaries of accountability, reporting and formal accounting systems. Research limitations/implications Considering the challenges posed by the COVID-19 crisis, this study calls for further research to investigate the dialogical accountability underpinning NFR in practice to avoid the trap of focusing on accounting changes regardless of accountability. The authors advocate that what is needed is more timely NFI that develops a dialogue between companies, investors, national regulators, the EU and civil society, not more untimely standalone reporting that has most likely lost its relevance and materiality by the time it is issued to users. Originality/value By highlighting accountability issues in the context of mandatory NFR and its linkages with trust, this study lays out a case for moving the focus of research and practice from accounting-based regulations towards accountability-driven accounting change.

NGO accountability: retrospective and prospective academic contributions

2019 ◽  
Vol 32 (8) ◽  
pp. 2353-2366 ◽  
Author(s):  
Gloria Agyemang ◽  
Brendan O’Dwyer ◽  
Jeffrey Unerman
Keyword(s):  
Review Essay ◽  
Design Methodology ◽  
Management Control ◽  
Future Research ◽  
Prospective Analysis ◽  
Special Issue ◽  
Content Type ◽  
Recent Developments ◽  
Ngo Accountability ◽  
Selection Of

Purpose The purpose of this paper is to offer a retrospective and prospective analysis of the themes explored in the 2006 Accounting, Auditing and Accountability Journal special issue on non-governmental organisation (NGO) accountability. Design/methodology/approach The paper is a reflective review essay. Findings The paper outlines how a number of themes in the 2006 special issue addressing downward accountability, hierarchical accountability and management control have been subsequently developed in a selection of papers from the accounting literature. The development of these themes leads to several suggestions for future research in NGO accountability. Originality/value The paper offers a systematic, original perspective on recent developments in certain areas of the field of NGO accountability.

scholarly journals A set of motives to unite them all?

2015 ◽  
Vol 23 (1) ◽  
pp. 2-14 ◽  
Author(s):  
Alvaro Cuervo-Cazurra ◽  
Rajneesh Narula
Keyword(s):  
Multinational Enterprises ◽  
Design Methodology ◽  
Future Research ◽  
Special Issue ◽  
New Developments ◽  
Content Type ◽  
The Past ◽  
Nuanced Understanding ◽  
The Way

Purpose – The purpose of this paper is to introduce the debate forum on internationalization motives of this special issue of Multinational Business Review. Design/methodology/approach – The authors reflect on the background and evolution of the internationalization motives over the past few decades, and then provide suggestions for how to use the motives for future analyses. The authors also reflect on the contributions to the debate of the accompanying articles of the forum. Findings – There continue to be new developments in the way in which firms organize themselves as multinational enterprises (MNEs), and this implies that the “classic” motives originally introduced by Dunning in 1993 need to be revisited. Dunning’s motives and arguments were deductive and atheoretical, and these were intended to be used as a toolkit, used in conjunction with other theories and frameworks. They are not an alternative to a classification of possible MNE strategies. Originality/value – This paper and the ones that accompany it, provide a deeper and nuanced understanding on internationalization motives for future research to build on.

Impression management tactics in sustainability reporting

2015 ◽  
Vol 11 (4) ◽  
pp. 677-689 ◽  
Author(s):  
Maria Sandberg ◽  
Maria Holmlund
Keyword(s):  
Impression Management ◽  
Design Methodology ◽  
Sustainability Reporting ◽  
Future Research ◽  
Content Type ◽  
Template Analysis ◽  
Impression Management Tactics ◽  
Practical Implications ◽  
Insight Into ◽  
Management Tactics

Purpose – The study aims to analyzes how companies present their actions to give the impression that they are sustainable actors. It identifies the organizational impression management tactics that companies use in sustainability reporting. Design/methodology/approach – A qualitative template analysis of two sustainability reports was conducted to inductively identify the organizational impression management tactics that companies use in sustainability reporting. Findings – The study identified eight organizational impression management tactics used in sustainability reporting, four of which relate to how companies present their actions while the remaining four are characteristic of the writing styles that companies use. Research limitations/implications – The study is exploratory in nature and does not claim to identify all existing impression management tactics. Therefore, future research is needed to confirm the results and identify possible additional tactics. Practical implications – Companies can use impression management tactics that more strongly aim to shape the impressions that stakeholders hold or tactics that more neutrally inform stakeholders of their actions. Companies need to make a choice between the two, considering that stakeholders’ expectations of sustainability reporting would be useful. Originality/value – The study shows the different ways that companies use impression management in sustainability reporting, thus lending insight into a perspective on sustainability reporting that has rarely been explored in previous research.

scholarly journals An introduction to the special issue on the past, present and future research on deliberate lookalikes

2019 ◽  
Vol 28 (6) ◽  
pp. 701-706
Author(s):  
Nebojsa S. Davcik ◽  
Piyush Sharma ◽  
Ricky Chan ◽  
Rajat Roy
Keyword(s):  
Research Methods ◽  
Design Methodology ◽  
Web Of Science ◽  
Future Research ◽  
Scholarly Work ◽  
Special Issue ◽  
Research Gaps ◽  
Content Type ◽  
The Past

Purpose The purpose of this paper is to present the contemporary thinking on deliberate lookalikes and to provide a better understanding of its key forms (counterfeits, copycats and no-name imitations) and markets (deceptive and non-deceptive). Design/methodology/approach This editorial contains a review of current and past literature on deliberate lookalikes along with summaries of all the articles accepted for publication in the special issue on deliberate lookalikes. The guest editors used academic databases such as Web of Science to find the most representative scholarly work on deliberate lookalikes literature. Findings This editorial identifies pertinent research gaps in the literature on deliberate lookalikes. The five selected articles address some of these research gaps and provide useful insights on the purchase and usage of deliberate lookalikes along with directions for future research and ways to apply different research methods that could have important implications for scholars and managers. Originality/value The editorial and special issue extends the knowledge about the deliberate lookalikes and their effects on firms, brands and consumers. This work opens new avenues for the research about different forms and markets in the context of lookalikes.

scholarly journals Intersectionality, identity and identity work

2014 ◽  
Vol 29 (5) ◽  
pp. 258-276 ◽  
Author(s):  
Sandra Corlett ◽  
Sharon Mavin
Keyword(s):  
Design Methodology ◽  
Significant Contribution ◽  
Identity Work ◽  
Social Identities ◽  
Future Research ◽  
Special Interest Groups ◽  
Special Issue ◽  
Joint Research ◽  
Content Type ◽  
Multidisciplinary Perspective

Purpose – The purpose of this paper is to introduce the Special Issue developed from a joint research seminar of the Gender in Management and Identity Special Interest Groups of the British Academy of Management, entitled “Exploring the Intersectionality of Gender and Identity”. It also presents an introductory literature review of intersectionality for gender in management and identity/identity work researchers. The authors highlight the similarities and differences of intersectionality and identity approaches and introduce critiques of intersectional research. They then introduce the three papers in this Special Issue. Design/methodology/approach – The authors review the intersectionality literature within and outside management and organisation studies and focus their attention on three intersectionality Special Issues (Sex Roles, 2008, 2013 and the European Journal of Women’s Studies, 2006). Findings – The authors outline the ongoing debates relating to intersectionality research, including a framework and/or theory for identity/identity work, and explore the shared tenets of theories of intersectionality and identity. They highlight critiques of intersectionality research in practice and consider areas for future research for gender in management and identity researchers. Research limitations/implications – The authors provide an architecture for researchers to explore intersectionality and to consider issues before embarking on intersectional research. They also highlight areas for future research, including social-identities of disability, class and religion. Originality/value – Gender in Management: An International Journal invited this Special Issue to make a significant contribution to an under-researched area by reviewing the shared and different languages and importantly the shared key tenets, of intersectionality, gender, identity and identity work from a multidisciplinary perspective.

A dialogic account of reader–text interactions

2015 ◽  
Vol 14 (3) ◽  
pp. 335-349 ◽  
Author(s):  
Dennis S. Davis ◽  
Dot McElhone ◽  
F. Blake Tenore
Keyword(s):  
Reading Comprehension ◽  
Design Methodology ◽  
Meaning Making ◽  
Future Research ◽  
Content Type ◽  
Research And Practice ◽  
Starting Point ◽  
The Moment

Purpose – The purpose of this paper is to present a conceptualization of reading comprehension that extends beyond the traditional cognitive viewpoint on comprehension common in the field. Design/methodology/approach – Drawing on literature and theory from various perspectives (cognitive, sociocultural and critical), the authors propose a conceptual heuristic that can inform future scholarship. Findings – Using four foundational principles of reader–text interactions as a starting point (non-neutrality, tethered polysemy, variable agency and unruliness), the authors describe reader–text interactions in terms of the tethers/resources that are brought into the interaction, the moment-to-moment improvisation that occurs when readers meet a text and the changes at the intra- and interpersonal levels that result from and influence future reader–text interactions. Originality/value – The conceptualization can inform future research and practice in literacy by situating meaning making within a broader understanding of the processes and consequences of textual interaction.

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