In this study a ranking is made of persons based on the number of years that the persons have held positions in standard-setting bodies in Sweden during a period of ten years. The positional approach assumes that people ...

Abstract: This paper is concerned with the relationship between information, providers and users of human resources disclosure in advanced annual reporting practice. Opposing prior disclosure research the focus of this ...

Principles-based accounting standards require the application of profes- sional judgment in the production of nancial statements. In recent years, the bene ts of such judgment has been debated, for example in relation ...

A transition to a Circular economy depends on the development of circular business models. Extant research suggests the need for business to cooperate broadly to address sustainability issues of a systemic nature. Thus ...

Purpose – This article accounts for, and conceptualizes, the internal and external forces that influence higher education business schools as they strive to integrate sustainability issues into their curricula in the effort ...

From a societal point of view environmental accounting can fill the role of information- provider in the struggle for sustainability. On the one hand, CSR reporting is used by companies to account for their social and ...