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Citation Profile [Updated: 2026-08-21 11:52:43]
5 Years H Index
47
Impact Factor (IF)
0.31
5 Years IF
0.48
Data available in this report

[Raw data] [50 most cited papers] [50 most relevant papers] [cites used to compute IF] [Recent citations ][Frequent citing series ] [more data in EconPapers] [trace new citations] [Missing citations? Add them now] [Incorrect content? Let us know]

Main indicators
Raw Data

 

IF AIF CIF IF5 DOC CDO CIT NCI CCU D2Y C2Y D5Y C5Y SC %SC CiY II AII
1990 0 0.1 0 0 12 12 19 0 19 19 0 0 0.05
1991 0 0.11 0 0 21 33 33 0 23 31 0 0 0.06
1992 0 0.12 0 0 27 60 37 0 33 52 0 0 0.06
1993 0 0.13 0.02 0.03 21 81 11 2 2 48 79 2 0 0 0.06
1994 0 0.14 0.01 0 19 100 19 1 3 48 92 0 0 0.07
1995 0 0.22 0 0 20 120 50 3 40 100 0 0 0.1
1996 0 0.25 0 0 30 150 96 3 39 108 0 0 0.11
1997 0 0.24 0 0 28 178 47 3 50 117 0 0 0.11
1998 0 0.28 0 0 24 202 42 3 58 118 0 0 0.13
1999 0 0.3 0 0 32 234 45 3 52 121 0 0 0.14
2000 0 0.34 0 0 28 262 82 3 56 134 0 0 0.16
2001 0 0.38 0.01 0 24 286 60 5 60 142 0 0 0.17
2002 0 0.39 0 0 28 314 103 5 52 136 0 0 0.21
2003 0 0.43 0 0.01 32 346 86 1 6 52 136 1 0 0 0.21
2004 0.02 0.47 0.01 0.01 27 373 76 2 8 60 1 144 1 0 0 0.21
2005 0 0.5 0.01 0.01 52 425 59 3 11 59 139 1 0 0 0.23
2006 0 0.49 0.02 0 75 500 656 11 22 79 163 7 63.6 11 0.15 0.22
2007 0.06 0.44 0.03 0.04 81 581 798 18 41 127 8 214 8 13 72.2 7 0.09 0.2
2008 0.35 0.47 0.22 0.2 108 689 988 154 195 156 54 267 54 57 37 29 0.27 0.22
2009 0.32 0.46 0.18 0.23 118 807 619 144 339 189 60 343 79 63 43.8 15 0.13 0.23
2010 0.26 0.46 0.26 0.24 101 908 618 233 572 226 58 434 104 40 17.2 22 0.22 0.2
2011 0.23 0.5 0.26 0.27 111 1019 575 265 840 219 51 483 130 47 17.7 15 0.14 0.23
2012 0.14 0.5 0.21 0.21 130 1149 558 239 1079 212 29 519 111 2 0.8 7 0.05 0.21
2013 0.17 0.53 0.23 0.19 96 1245 615 284 1364 241 41 568 107 0 3 0.03 0.23
2014 0.13 0.52 0.26 0.2 106 1351 748 345 1709 226 29 556 112 0 6 0.06 0.22
2015 0.23 0.52 0.28 0.23 100 1451 650 408 2117 202 47 544 127 0 2 0.02 0.21
2016 0.28 0.49 0.31 0.25 106 1557 609 475 2592 206 58 543 135 0 6 0.06 0.2
2017 0.29 0.51 0.36 0.28 71 1628 636 593 3185 206 60 538 151 2 0.3 11 0.15 0.2
2018 0.45 0.52 0.46 0.46 99 1727 558 786 3971 177 80 479 221 0 9 0.09 0.22
2019 0.58 0.53 0.51 0.45 104 1831 404 929 4900 170 99 482 217 0 2 0.02 0.21
2020 0.53 0.63 0.6 0.57 91 1922 364 1156 6056 203 107 480 274 0 12 0.13 0.3
2021 0.46 0.72 0.65 0.62 124 2046 293 1338 7394 195 90 471 293 0 4 0.03 0.26
2022 0.4 0.71 0.6 0.61 80 2126 132 1269 8663 215 86 489 300 0 1 0.01 0.21
2023 0.47 0.66 0.81 0.48 92 2218 70 1802 10465 204 95 498 237 0 2 0.02 0.19
2024 0.37 0.7 0.63 0.48 67 2285 20 1450 11915 172 63 491 237 0 2 0.03 0.2
2025 0.31 0.93 0.76 0.48 23 2308 9 1755 13670 159 50 454 219 0 9 0.39 0.27
IF: Two years Impact Factor: C2Y / D2Y
AIF: Average Impact Factor for all series in RePEc in year y
CIF: Cumulative impact factor
IF5: Five years Impact Factor: C5Y / D5Y
DOC: Number of documents published in year y
CDO: Cumulative number of documents published until year y
CIT: Number of citations to papers published in year y
NCI: Number of citations in year y
CCU: Cumulative number of citations to papers published until year y
D2Y: Number of articles published in y-1 plus y-2
C2Y: Cites in y to articles published in y-1 plus y-2
D5Y: Number of articles published in y-1 until y-5
C5Y: Cites in y to articles published in y-1 until y-5
SC: selft citations in y to articles published in y-1 plus y-2
%SC: Percentage of selft citations in y to articles published in y-1 plus y-2
CiY: Cites in year y to documents published in year y
II: Immediacy Index: CiY / Documents.
AII: Average Immediacy Index for series in RePEc in year y
50 most cited documents in this series
#YearTitleCited
12014Integrated Reporting: Insights, gaps and an agenda for future research. (2014). Rinaldi, Leonardo ; Unerman, Jeffrey ; de Villiers, Charl. In: Accounting, Auditing & Accountability Journal. RePEc:eme:aaajpp:v:27:y:2014:i:7:p:1042-1067.

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164
22013Sustainability reports as simulacra? A counter-account of A and A+ GRI reports. (2013). Boiral, Olivier. In: Accounting, Auditing & Accountability Journal. RePEc:eme:aaajpp:v:26:y:2013:i:7:p:1036-1071.

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159
32008Corporate social reporting and reputation risk management. (2008). MONEVA, JOSE ; Larrinaga, Carlos ; Bebbington, Jan. In: Accounting, Auditing & Accountability Journal. RePEc:eme:aaajpp:v:21:y:2008:i:3:p:337-361.

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158
42016On the shoulders of giants: undertaking a structured literature review in accounting. (2016). Massaro, Maurizio ; Dumay, John ; Guthrie, James. In: Accounting, Auditing & Accountability Journal. RePEc:eme:aaajpp:v:29:y:2016:i:5:p:767-801.

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158
52012Corporate social responsibility and tax aggressiveness: a test of legitimacy theory. (2012). Lanis, Roman. In: Accounting, Auditing & Accountability Journal. RePEc:eme:aaajpp:v:26:y:2012:i:1:p:75-100.

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141
62010Sustainability accounting and reporting: fad or trend?. (2010). Schaltegger, Stefan ; Burritt, Roger L.. In: Accounting, Auditing & Accountability Journal. RePEc:eme:aaajpp:v:23:y:2010:i:7:p:829-846.

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135
72016On the shoulders of giants: undertaking a structured literature review in accounting. (2016). Massaro, Maurizio ; Dumay, John ; Guthrie, James. In: Accounting, Auditing & Accountability Journal. RePEc:eme:aaajpp:aaaj-01-2015-1939.

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118
82008Motivations for an organisation within a developing country to report social responsibility information. (2008). Islam, Muhammad ; Deegan, Craig. In: Accounting, Auditing & Accountability Journal. RePEc:eme:aaajpp:v:21:y:2008:i:6:p:850-874.

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103
92018Achieving the United Nations Sustainable Development Goals. (2018). Unerman, Jeffrey ; Bebbington, Jan. In: Accounting, Auditing & Accountability Journal. RePEc:eme:aaajpp:aaaj-05-2017-2929.

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99
102008Corporate governance, accountability and mechanisms of accountability: an overview. (2008). Brennan, Niamh ; Solomon, Jill. In: Accounting, Auditing & Accountability Journal. RePEc:eme:aaajpp:v:21:y:2008:i:7:p:885-906.

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96
112014Integrated Reporting and internal mechanisms of change. (2014). Higgins, Colin ; Stubbs, Wendy. In: Accounting, Auditing & Accountability Journal. RePEc:eme:aaajpp:v:27:y:2014:i:7:p:1068-1089.

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90
122007Engaging with organisations in pursuit of improved sustainability accounting and performance. (2007). Larrinaga, Carlos ; Adams, Carol ; Larrinaga-Gonzalez, Carlos . In: Accounting, Auditing & Accountability Journal. RePEc:eme:aaajpp:v:20:y:2007:i:3:p:333-355.

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88
132014Integrated reporting: On the need for broadening out and opening up. (2014). Brown, Judy ; Dillard, Jesse. In: Accounting, Auditing & Accountability Journal. RePEc:eme:aaajpp:v:27:y:2014:i:7:p:1120-1156.

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84
142007The views of corporate managers on the current state of, and future prospects for, social reporting in Bangladesh. (2007). Owen, David L. ; Belal, Ataur Rahman. In: Accounting, Auditing & Accountability Journal. RePEc:eme:aaajpp:v:20:y:2007:i:3:p:472-494.

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80
152007Theorizing engagement: the potential of a critical dialogic approach. (2007). Brown, Judy ; Bebbington, Jan ; Thomson, Ian ; Frame, Bob. In: Accounting, Auditing & Accountability Journal. RePEc:eme:aaajpp:v:20:y:2007:i:3:p:356-381.

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79
162010Corporate social disclosures in the context of national cultures and stakeholder theory. (2010). Orij, Rene. In: Accounting, Auditing & Accountability Journal. RePEc:eme:aaajpp:v:23:y:2010:i:7:p:868-889.

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78
172006Do financial markets care about social and environmental disclosure?: Further evidence and exploration from the UK. (2006). Gray, Rob ; Sinclair, Donald ; Power, David ; Murray, Alan. In: Accounting, Auditing & Accountability Journal. RePEc:eme:aaajpp:v:19:y:2006:i:2:p:228-255.

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76
182006Strategic posture, financial performance and environmental disclosure: An empirical test of legitimacy theory. (2006). Magness, Vanessa. In: Accounting, Auditing & Accountability Journal. RePEc:eme:aaajpp:v:19:y:2006:i:4:p:540-563.

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75
192009Words not actions! The ideological role of sustainable development reporting. (2009). Walton, Sara ; Milne, Markus J. ; Tregidga, Helen. In: Accounting, Auditing & Accountability Journal. RePEc:eme:aaajpp:v:22:y:2009:i:8:p:1211-1257.

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75
202017The quality of sustainability reports and impression management. (2017). Boiral, Olivier ; Diouf, Dominique. In: Accounting, Auditing & Accountability Journal. RePEc:eme:aaajpp:aaaj-04-2015-2044.

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74
212008Public sector to public services: 20 years of “contextual” accounting research. (2008). Broadbent, Jane ; Guthrie, James. In: Accounting, Auditing & Accountability Journal. RePEc:eme:aaajpp:v:21:y:2008:i:2:p:129-169.

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74
222011An investigation of voluntary corporate greenhouse gas emissions reporting in a market governance system. (2011). Wahyuni, Dina ; Rankin, Michaela ; Windsor, Carolyn. In: Accounting, Auditing & Accountability Journal. RePEc:eme:aaajpp:v:24:y:2011:i:8:p:1037-1070.

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73
232006Differential patterns of textual characteristics and company performance in the chairmans statement. (2006). Jones, Michael John ; Clatworthy, Mark A.. In: Accounting, Auditing & Accountability Journal. RePEc:eme:aaajpp:v:19:y:2006:i:4:p:493-511.

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71
242015Does stakeholder pressure influence corporate GHG emissions reporting? Empirical evidence from Europe. (2015). Figge, Frank ; Patten, Dennis M ; Hoepner, Andreas G ; Liesen, Andrea. In: Accounting, Auditing & Accountability Journal. RePEc:eme:aaajpp:v:28:y:2015:i:7:p:1047-1074.

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71
252007Drivers of corporate voluntary disclosure. (2007). Kumar, Kamalesh ; Boesso, Giacomo. In: Accounting, Auditing & Accountability Journal. RePEc:eme:aaajpp:v:20:y:2007:i:2:p:269-296.

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70
262010Environmental management accounting and innovation: an exploratory analysis. (2010). Moulang, Carly ; Hendro, Bayu ; Ferreira, Aldonio. In: Accounting, Auditing & Accountability Journal. RePEc:eme:aaajpp:v:23:y:2010:i:7:p:920-948.

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68
272009Management accounting in less developed countries: what is known and needs knowing. (2009). tsamenyi, mathew ; Hopper, Trevor ; Uddin, Shahzad ; Wickramasinghe, Danture. In: Accounting, Auditing & Accountability Journal. RePEc:eme:aaajpp:v:22:y:2009:i:3:p:469-514.

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66
282015CSR disclosure: the more things change…?. (2015). Roberts, Robin W ; Michelon, Giovanna ; Patten, Dennis M ; Cho, Charles H. In: Accounting, Auditing & Accountability Journal. RePEc:eme:aaajpp:v:28:y:2015:i:1:p:14-35.

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65
292007Audit committee effectiveness: informal processes and behavioural effects. (2007). Turley, Stuart ; Zaman, Mahbub. In: Accounting, Auditing & Accountability Journal. RePEc:eme:aaajpp:v:20:y:2007:i:5:p:765-788.

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62
302008Chronicles of wasted time?. (2008). Owen, David. In: Accounting, Auditing & Accountability Journal. RePEc:eme:aaajpp:v:21:y:2008:i:2:p:240-267.

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62
312006Private social, ethical and environmental disclosure. (2006). Solomon, Jill Frances. In: Accounting, Auditing & Accountability Journal. RePEc:eme:aaajpp:v:19:y:2006:i:4:p:564-591.

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60
322017Accounting, accountability, social media and big data: revolution or hype?. (2017). Cuganesan, Suresh ; Arnaboldi, Michela ; Busco, Cristiano. In: Accounting, Auditing & Accountability Journal. RePEc:eme:aaajpp:aaaj-03-2017-2880.

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58
332014Walking the talk(s): Organisational narratives of integrated reporting. (2014). Higgins, Colin ; Stubbs, Wendy ; Love, Tyron. In: Accounting, Auditing & Accountability Journal. RePEc:eme:aaajpp:v:27:y:2014:i:7:p:1090-1119.

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57
342014Motivations for issuing standalone CSR reports: a survey of Canadian firms. (2014). Mahoney, Lois S. ; Thorne, Linda ; Manetti, Giacomo. In: Accounting, Auditing & Accountability Journal. RePEc:eme:aaajpp:v:27:y:2014:i:4:p:686-714.

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57
352009Initiating sustainable development reporting: evidence from New Zealand. (2009). Bebbington, Jan ; Higgins, Colin ; Frame, Bob. In: Accounting, Auditing & Accountability Journal. RePEc:eme:aaajpp:v:22:y:2009:i:4:p:588-625.

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56
362018Evaluating the integrated reporting journey: insights, gaps and agendas for future research. (2018). Rinaldi, Leonardo ; Unerman, Jeffrey ; de Villiers, Charl. In: Accounting, Auditing & Accountability Journal. RePEc:eme:aaajpp:aaaj-04-2018-3446.

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56
372013Sustainability reports as simulacra? A counter-account of A and A+ GRI reports. (2013). Boiral, Olivier. In: Accounting, Auditing & Accountability Journal. RePEc:eme:aaajpp:aaaj-04-2012-00998.

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55
382006The emancipatory potential of online reporting: The case of counter accounting. (2006). Gallhofer, Sonja ; Haslam, Jim ; Monk, Elizabeth ; Roberts, Clare. In: Accounting, Auditing & Accountability Journal. RePEc:eme:aaajpp:v:19:y:2006:i:5:p:681-718.

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55
392006NGOs, civil society and accountability: making the people accountable to capital. (2006). Gray, Rob ; Bebbington, Jan ; Collison, David. In: Accounting, Auditing & Accountability Journal. RePEc:eme:aaajpp:v:19:y:2006:i:3:p:319-348.

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55
401996Some determinants of social and environmental disclosures in New Zealand companies. (1996). Milne, Markus J ; Hackston, David. In: Accounting, Auditing & Accountability Journal. RePEc:eme:aaajpp:09513579610109987.

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54
412009Social disclosure, legitimacy theory and the role of the state. (2009). Larrinaga, Carlos ; Archel, Pablo ; Husillos, Javier ; Spence, Crawford. In: Accounting, Auditing & Accountability Journal. RePEc:eme:aaajpp:v:22:y:2009:i:8:p:1284-1307.

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54
422017Conceptualising the contemporary corporate value creation process. (2017). Adams, Carol. In: Accounting, Auditing & Accountability Journal. RePEc:eme:aaajpp:aaaj-04-2016-2529.

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52
432016The use of social media for engaging stakeholders in sustainability reporting. (2016). Bellucci, Marco ; Manetti, Giacomo. In: Accounting, Auditing & Accountability Journal. RePEc:eme:aaajpp:v:29:y:2016:i:6:p:985-1011.

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50
442007Social and environmental reporting and hegemonic discourse. (2007). Spence, Crawford. In: Accounting, Auditing & Accountability Journal. RePEc:eme:aaajpp:v:20:y:2007:i:6:p:855-882.

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50
452006Theorising accountability for NGO advocacy. (2006). Unerman, Jeffrey ; O'Dwyer, Brendan. In: Accounting, Auditing & Accountability Journal. RePEc:eme:aaajpp:v:19:y:2006:i:3:p:349-376.

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49
462020Shifting the focus of sustainability accounting from impacts to risks and dependencies: researching the transformative potential of TCFD reporting. (2020). Unerman, Jeffrey ; O'Dwyer, Brendan. In: Accounting, Auditing & Accountability Journal. RePEc:eme:aaajpp:aaaj-02-2020-4445.

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49
472010Sustainability accounting and reporting: fad or trend?. (2010). Schaltegger, Stefan ; Burritt, Roger L. In: Accounting, Auditing & Accountability Journal. RePEc:eme:aaajpp:09513571011080144.

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48
482020Advancing research into accounting and the UN Sustainable Development Goals. (2020). Unerman, Jeffrey ; Bebbington, Jan. In: Accounting, Auditing & Accountability Journal. RePEc:eme:aaajpp:aaaj-05-2020-4556.

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47
492012Corporate disclosure of environmental capital expenditures. (2012). Freedman, Martin ; Patten, Dennis M. ; Cho, Charles H.. In: Accounting, Auditing & Accountability Journal. RePEc:eme:aaajpp:v:25:y:2012:i:3:p:486-507.

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47
502014Integrated Reporting: Insights, gaps and an agenda for future research. (2014). Rinaldi, Leonardo ; Unerman, Jeffrey ; de Villiers, Charl. In: Accounting, Auditing & Accountability Journal. RePEc:eme:aaajpp:aaaj-06-2014-1736.

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47
50 most relevant documents in this series (papers most cited in the last two years)
#YearTitleCited
12016On the shoulders of giants: undertaking a structured literature review in accounting. (2016). Massaro, Maurizio ; Dumay, John ; Guthrie, James. In: Accounting, Auditing & Accountability Journal. RePEc:eme:aaajpp:aaaj-01-2015-1939.

Full description at Econpapers || Download paper

87
22016On the shoulders of giants: undertaking a structured literature review in accounting. (2016). Massaro, Maurizio ; Dumay, John ; Guthrie, James. In: Accounting, Auditing & Accountability Journal. RePEc:eme:aaajpp:v:29:y:2016:i:5:p:767-801.

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57
32013Sustainability reports as simulacra? A counter-account of A and A+ GRI reports. (2013). Boiral, Olivier. In: Accounting, Auditing & Accountability Journal. RePEc:eme:aaajpp:aaaj-04-2012-00998.

Full description at Econpapers || Download paper

40
42010Sustainability accounting and reporting: fad or trend?. (2010). Schaltegger, Stefan ; Burritt, Roger L. In: Accounting, Auditing & Accountability Journal. RePEc:eme:aaajpp:09513571011080144.

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36
51996Some determinants of social and environmental disclosures in New Zealand companies. (1996). Milne, Markus J ; Hackston, David. In: Accounting, Auditing & Accountability Journal. RePEc:eme:aaajpp:09513579610109987.

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34
62015Does stakeholder pressure influence corporate GHG emissions reporting? Empirical evidence from Europe. (2015). Figge, Frank ; Patten, Dennis M ; Hoepner, Andreas G ; Liesen, Andrea. In: Accounting, Auditing & Accountability Journal. RePEc:eme:aaajpp:aaaj-12-2013-1547.

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34
72012Corporate social responsibility and tax aggressiveness: a test of legitimacy theory. (2012). Lanis, Roman. In: Accounting, Auditing & Accountability Journal. RePEc:eme:aaajpp:v:26:y:2012:i:1:p:75-100.

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33
82014Integrated Reporting: Insights, gaps and an agenda for future research. (2014). Rinaldi, Leonardo ; Unerman, Jeffrey ; de Villiers, Charl. In: Accounting, Auditing & Accountability Journal. RePEc:eme:aaajpp:aaaj-06-2014-1736.

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32
92014Integrated Reporting: Insights, gaps and an agenda for future research. (2014). Rinaldi, Leonardo ; Unerman, Jeffrey ; de Villiers, Charl. In: Accounting, Auditing & Accountability Journal. RePEc:eme:aaajpp:v:27:y:2014:i:7:p:1042-1067.

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32
102020Shifting the focus of sustainability accounting from impacts to risks and dependencies: researching the transformative potential of TCFD reporting. (2020). Unerman, Jeffrey ; O'Dwyer, Brendan. In: Accounting, Auditing & Accountability Journal. RePEc:eme:aaajpp:aaaj-02-2020-4445.

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29
112013Sustainability reports as simulacra? A counter-account of A and A+ GRI reports. (2013). Boiral, Olivier. In: Accounting, Auditing & Accountability Journal. RePEc:eme:aaajpp:v:26:y:2013:i:7:p:1036-1071.

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26
122010Sustainability accounting and reporting: fad or trend?. (2010). Schaltegger, Stefan ; Burritt, Roger L.. In: Accounting, Auditing & Accountability Journal. RePEc:eme:aaajpp:v:23:y:2010:i:7:p:829-846.

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25
132004The ethical, social and environmental reporting‐performance portrayal gap. (2004). Adams, Carol. In: Accounting, Auditing & Accountability Journal. RePEc:eme:aaajpp:09513570410567791.

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25
142008Corporate social reporting and reputation risk management. (2008). Moneva, Jose M ; Bebbington, Jan ; Larrinaga, Carlos. In: Accounting, Auditing & Accountability Journal. RePEc:eme:aaajpp:09513570810863932.

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24
152017Accounting, accountability, social media and big data: revolution or hype?. (2017). Cuganesan, Suresh ; Arnaboldi, Michela ; Busco, Cristiano. In: Accounting, Auditing & Accountability Journal. RePEc:eme:aaajpp:aaaj-03-2017-2880.

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24
162020Advancing research into accounting and the UN Sustainable Development Goals. (2020). Unerman, Jeffrey ; Bebbington, Jan. In: Accounting, Auditing & Accountability Journal. RePEc:eme:aaajpp:aaaj-05-2020-4556.

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24
172014Domain theory and method theory in management accounting research. (2014). Lukka, Kari ; Vinnari, Eija. In: Accounting, Auditing & Accountability Journal. RePEc:eme:aaajpp:aaaj-03-2013-1265.

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23
182014Integrated reporting: On the need for broadening out and opening up. (2014). Brown, Judy ; Dillard, Jesse. In: Accounting, Auditing & Accountability Journal. RePEc:eme:aaajpp:aaaj-04-2013-1313.

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22
192015Does stakeholder pressure influence corporate GHG emissions reporting? Empirical evidence from Europe. (2015). Figge, Frank ; Patten, Dennis M ; Hoepner, Andreas G ; Liesen, Andrea. In: Accounting, Auditing & Accountability Journal. RePEc:eme:aaajpp:v:28:y:2015:i:7:p:1047-1074.

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22
202016The use of social media for engaging stakeholders in sustainability reporting. (2016). Bellucci, Marco ; Manetti, Giacomo. In: Accounting, Auditing & Accountability Journal. RePEc:eme:aaajpp:aaaj-08-2014-1797.

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21
211999Exploring the reliability of social and environmental disclosures content analysis. (1999). Adler, Ralph W ; Milne, Markus J. In: Accounting, Auditing & Accountability Journal. RePEc:eme:aaajpp:09513579910270138.

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21
222017Conceptualising the contemporary corporate value creation process. (2017). Adams, Carol. In: Accounting, Auditing & Accountability Journal. RePEc:eme:aaajpp:aaaj-04-2016-2529.

Full description at Econpapers || Download paper

21
232010Corporate social disclosures in the context of national cultures and stakeholder theory. (2010). Orij, Rene. In: Accounting, Auditing & Accountability Journal. RePEc:eme:aaajpp:09513571011080162.

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21
242014Motivations for issuing standalone CSR reports: a survey of Canadian firms. (2014). Mahoney, Lois S ; Thorne, Linda ; Manetti, Giacomo. In: Accounting, Auditing & Accountability Journal. RePEc:eme:aaajpp:aaaj-07-2013-1393.

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20
252015CSR disclosure: the more things change…?. (2015). Roberts, Robin W ; Michelon, Giovanna ; Patten, Dennis M ; Cho, Charles H. In: Accounting, Auditing & Accountability Journal. RePEc:eme:aaajpp:aaaj-12-2013-1549.

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20
262002Internal organisational factors influencing corporate social and ethical reporting. (2002). Adams, Carol. In: Accounting, Auditing & Accountability Journal. RePEc:eme:aaajpp:09513570210418905.

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19
272010Environmental management accounting and innovation: an exploratory analysis. (2010). Moulang, Carly ; Hendro, Bayu ; Ferreira, Aldonio. In: Accounting, Auditing & Accountability Journal. RePEc:eme:aaajpp:09513571011080180.

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19
282000Methodological issues ‐ Reflections on quantification in corporate social reporting content analysis. (2000). Unerman, Jeffrey. In: Accounting, Auditing & Accountability Journal. RePEc:eme:aaajpp:09513570010353756.

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18
292022Artificial intelligence based decision-making in accounting and auditing: ethical challenges and normative thinking. (2022). Lehner, Othmar Manfred ; Ittonen, Kim ; Silvola, Hanna ; Strom, Eva ; Wuhrleitner, Alena. In: Accounting, Auditing & Accountability Journal. RePEc:eme:aaajpp:aaaj-09-2020-4934.

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18
302003Risk management: The reinvention of internal control and the changing role of internal audit. (2003). Page, Michael ; Spira, Laura F. In: Accounting, Auditing & Accountability Journal. RePEc:eme:aaajpp:09513570310492335.

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18
312021Accountability and governance in pursuit of Sustainable Development Goals: conceptualising how governments create value. (2021). Adams, Carol ; Abhayawansa, Subhash ; Neesham, Cristina. In: Accounting, Auditing & Accountability Journal. RePEc:eme:aaajpp:aaaj-07-2020-4667.

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18
322018Biodiversity and threatened species reporting by the top Fortune Global companies. (2018). Adler, Ralph ; Pandey, Rakesh ; Mansi, Mansi. In: Accounting, Auditing & Accountability Journal. RePEc:eme:aaajpp:aaaj-03-2016-2490.

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17
332018Evaluating the integrated reporting journey: insights, gaps and agendas for future research. (2018). Rinaldi, Leonardo ; Unerman, Jeffrey ; de Villiers, Charl. In: Accounting, Auditing & Accountability Journal. RePEc:eme:aaajpp:aaaj-04-2018-3446.

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17
342005Mandatory environmental disclosures in a legitimacy theory context. (2005). Mobus, Janet Luft. In: Accounting, Auditing & Accountability Journal. RePEc:eme:aaajpp:09513570510609333.

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17
352002An examination of the corporate social and environmental disclosures of BHP from 1983‐1997. (2002). Rankin, Michaela ; Tobin, John ; Deegan, Craig. In: Accounting, Auditing & Accountability Journal. RePEc:eme:aaajpp:09513570210435861.

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16
362006Social, environmental and sustainability reporting and organisational value creation?. (2006). Gray, Rob. In: Accounting, Auditing & Accountability Journal. RePEc:eme:aaajpp:09513570610709872.

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16
372008Corporate governance, accountability and mechanisms of accountability: an overview. (2008). Brennan, Niamh M ; Solomon, Jill. In: Accounting, Auditing & Accountability Journal. RePEc:eme:aaajpp:09513570810907401.

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16
382018The use of optimistic tone by narcissistic CEOs. (2018). Jaeschke, Reemda ; Lopatta, Kerstin ; Maas, Karen ; Buchholz, Frerich. In: Accounting, Auditing & Accountability Journal. RePEc:eme:aaajpp:aaaj-11-2015-2292.

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16
392007Theorizing engagement: the potential of a critical dialogic approach. (2007). Brown, Judy ; Bebbington, Jan ; Thomson, Ian ; Frame, Bob. In: Accounting, Auditing & Accountability Journal. RePEc:eme:aaajpp:09513570710748544.

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16
401998Annual report readability variability: tests of the obfuscation hypothesis. (1998). Courtis, John K. In: Accounting, Auditing & Accountability Journal. RePEc:eme:aaajpp:09513579810231457.

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15
412015CSR disclosure: the more things change…?. (2015). Roberts, Robin W ; Michelon, Giovanna ; Patten, Dennis M ; Cho, Charles H. In: Accounting, Auditing & Accountability Journal. RePEc:eme:aaajpp:v:28:y:2015:i:1:p:14-35.

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15
422001The effect of thematic structure on the variability of annual report readability. (2001). Clatworthy, Mark ; Jones, Michael John. In: Accounting, Auditing & Accountability Journal. RePEc:eme:aaajpp:09513570110399890.

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15
432014Integrated Reporting and internal mechanisms of change. (2014). Stubbs, Wendy ; Higgins, Colin. In: Accounting, Auditing & Accountability Journal. RePEc:eme:aaajpp:aaaj-03-2013-1279.

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15
442014Integrated Reporting and internal mechanisms of change. (2014). Higgins, Colin ; Stubbs, Wendy. In: Accounting, Auditing & Accountability Journal. RePEc:eme:aaajpp:v:27:y:2014:i:7:p:1068-1089.

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15
452008Mothering or auditing? The case of two Big Four in France. (2008). Dambrin, Claire ; Lambert, Caroline. In: Accounting, Auditing & Accountability Journal. RePEc:eme:aaajpp:09513570810872897.

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14
461995Corporate social and environmental reporting. (1995). Lavers, Simon ; Gray, Rob ; Kouhy, Reza. In: Accounting, Auditing & Accountability Journal. RePEc:eme:aaajpp:09513579510146996.

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14
472010Corporate social disclosures in the context of national cultures and stakeholder theory. (2010). Orij, Rene. In: Accounting, Auditing & Accountability Journal. RePEc:eme:aaajpp:v:23:y:2010:i:7:p:868-889.

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14
482013Corporate social responsibility and tax aggressiveness: a test of legitimacy theory. (2013). Lanis, Roman ; Richardson, Grant. In: Accounting, Auditing & Accountability Journal. RePEc:eme:aaajpp:09513571311285621.

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14
492013Problematising accounting for biodiversity. (2013). Jones, Michael John ; Solomon, Jill Frances. In: Accounting, Auditing & Accountability Journal. RePEc:eme:aaajpp:aaaj-03-2013-1255.

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13
502017The quality of sustainability reports and impression management. (2017). Boiral, Olivier ; Diouf, Dominique. In: Accounting, Auditing & Accountability Journal. RePEc:eme:aaajpp:aaaj-04-2015-2044.

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Citing documents used to compute impact factor: 50
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2025Sustainability at the Intersection: A Bibliometric Analysis of the Impact of Social Movements on Environmental Activism from 1998 to 2025. (2025). Coman, Claudiu ; Gherhes, Vasile ; Bucs, Anna ; Rad, Dana. In: Sustainability. RePEc:gam:jsusta:v:17:y:2025:i:13:p:5741-:d:1684795.

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2025Environmental Commitment: Do Firms Walk the Talk? An Exploratory Study of Italian Listed Companies. (2025). Dell'Agostino, Laura ; Azzone, Giovanni ; Ratti, Sara ; Arena, Marika. In: Corporate Social Responsibility and Environmental Management. RePEc:wly:corsem:v:32:y:2025:i:4:p:5167-5189.

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2025Mapping the Intersection of Artificial Intelligence and Audit Quality: A Bibliometric Analysis of Research Trends. (2025). Haris, Syafiq Abdul ; Adnan, Nur Syuhada ; Ahmad, Suraya ; Mohd, Noor Emilina ; Azfar, Muhammad Shaqif. In: Information Management and Business Review. RePEc:rnd:arimbr:v:17:y:2025:i:2:p:1-14.

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2025A theoretical exploration of positionality and “Interrelated Shadows” in management accounting field research. (2025). Delfino, Gianluca F. In: CRITICAL PERSPECTIVES ON ACCOUNTING. RePEc:eee:crpeac:v:101:y:2025:i:c:s104523542500005x.

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2025A new approach to exploring agency in migration research: The case of south-to-south migration among Venezuelan youth. (2025). Meja-Trujillo, Juliana ; Garca-Meneses, Javiera ; Salas-Wright, Christopher P ; Prez-Gmez, Augusto ; Crcamo, Valentina Osses ; Schwartz, Seth J ; Maldonado-Molina, Mildred M ; Vaughn, Michael G ; Bates, Melissa. In: Children and Youth Services Review. RePEc:eee:cysrev:v:178:y:2025:i:c:s0190740925004104.

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2025Problematising the role of reflexivity in critical accounting scholarship: The case of a Northern ethnographer in the Global South. (2025). Oleary, Susan. In: CRITICAL PERSPECTIVES ON ACCOUNTING. RePEc:eee:crpeac:v:102:y:2025:i:c:s1045235425000176.

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2025The role of accounting in creating, perpetuating, and overcoming inequalities: Going beyond discipline, borders, and stasis towards accounting as activism. (2025). Haynes, Kathryn. In: Gender, Work and Organization. RePEc:bla:gender:v:32:y:2025:i:2:p:912-928.

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2025The Convergence of Artificial Intelligence and Sustainability Reporting: A Systematic Review of Applications, Challenges and Future Directions. (2025). Elamer, Ahmed ; Smolarski, Jan ; Mustafa, Fairouz. In: Business Strategy and the Environment. RePEc:bla:bstrat:v:34:y:2025:i:8:p:9761-9784.

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2025Integrated Reporting, Stakeholders Perspective and Sustainable Disclosure: Systematic Insights From Empirical Research. (2025). Risaliti, Gianluca ; Russo, Antonella ; Izzo, Teresa. In: Corporate Social Responsibility and Environmental Management. RePEc:wly:corsem:v:32:y:2025:i:4:p:4978-5005.

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2025Accounting and Accountability in the Transition to Zero‐Carbon Energy for Climate Change: A Systematic Literature Review. (2025). Chhabra, Meghna ; Balsalobrelorente, Daniel ; di Vaio, Assunta ; Zaffar, Anum. In: Business Strategy and the Environment. RePEc:bla:bstrat:v:34:y:2025:i:5:p:5925-5946.

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2025Factors Influencing Corporate Governance: A Structured Literature Review. (2025). Aurelia, Tefnescu ; Mdlina, Preda ; Cosmina, Pitulice Ileana. In: Proceedings of the International Conference on Business Excellence. RePEc:vrs:poicbe:v:19:y:2025:i:1:p:277-293:n:1001.

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2025Evaluating the influence of the beyond budgeting approach on the financial performance of the non-ferrous metal industry in South Africa. (2025). Boschetti, Carlo ; Mahohoma, Tinaye. In: International Journal of Research in Business and Social Science (2147-4478). RePEc:rbs:ijbrss:v:14:y:2025:i:5:p:189-198.

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2025Sustainability accounting research over three decades: A scientometric meta‐analysis. (2025). Chadha, Gurmani ; Singhania, Monica. In: Corporate Social Responsibility and Environmental Management. RePEc:wly:corsem:v:32:y:2025:i:2:p:1698-1734.

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2025Technology, Behavior, and Governance: Far Away, Yet So Close! A Comprehensive Review of the Sustainable Mobility and Transportation Literature. (2025). Kanakis, Ioannis ; Arapostathis, Stathis ; Rozakis, Stelios. In: Sustainability. RePEc:gam:jsusta:v:17:y:2025:i:9:p:4228-:d:1650796.

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2025Accounting for the Stars: Changing Financial Practices in the Space Industry. (2025). Liliana, Ionescu-Feleag ; Vlad-Andrei, Porumb ; Maria, Rndau Snziana ; Oana-Cristina, Stoica. In: Proceedings of the International Conference on Business Excellence. RePEc:vrs:poicbe:v:19:y:2025:i:1:p:167-183:n:1003.

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2025First entrants in a new medical specialty: Resolving relational ambivalence during Dutch hospitalists’ identity formation. (2025). , Marjolein ; Regts, Gerdien. In: Social Science & Medicine. RePEc:eee:socmed:v:383:y:2025:i:c:s0277953625008214.

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2025Epistemic control: A case study on managing relevance in a data-driven organization. (2025). Kaarbe, Katarina ; Knudsen, Dan-Richard ; Catass, Bino. In: CRITICAL PERSPECTIVES ON ACCOUNTING. RePEc:eee:crpeac:v:102:y:2025:i:c:s1045235425000218.

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2025Accounting for Renewable Energy: Investigating Emerging Topics and Research Pathways. (2025). Principale, Salvatore ; Galeotti, Rubina Michela ; Cicchini, Daniela ; de Villiers, Charl. In: Business Strategy and the Environment. RePEc:bla:bstrat:v:34:y:2025:i:4:p:4597-4621.

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2025Fostering Organizational Loyalty in Preschool Teachers: The Role of Sustainable Workplace, Social Responsibility, and Leadership. (2025). Chen, Ru-Si ; Chang, I-Hsiung. In: Sustainability. RePEc:gam:jsusta:v:17:y:2025:i:7:p:3081-:d:1624709.

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2025Does ecology protection conflict with corporate development? Evidence from biodiversity and corporate total factor productivity in China. (2025). Li, Yulei ; Hu, Shiyang ; Zhu, BO. In: International Review of Financial Analysis. RePEc:eee:finana:v:106:y:2025:i:c:s1057521925005927.

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2025Beyond technique: The role of the multidimensional nature of energy accounting in shaping a better world. (2025). Toscano, Valentina ; Magliacani, Michela ; Maione, Gennaro ; Sica, Daniela. In: Business Strategy and the Environment. RePEc:bla:bstrat:v:34:y:2025:i:1:p:1460-1474.

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2025Factors affecting the quality of accounting disclosures provided in the annual reports for Jordanian firms. (2025). Gonzlez, Julin Chamizo ; Ponce, Herenia Gutirrez ; Almohareb, Manar. In: Corporate Social Responsibility and Environmental Management. RePEc:wly:corsem:v:32:y:2025:i:2:p:1444-1456.

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2025The (non)enactment of intelligent accountability through stakeholder engagement: A micro-processual perspective. (2025). Contrafatto, Massimo ; Bianchi, Lara ; Passetti, Emilio. In: The British Accounting Review. RePEc:eee:bracre:v:57:y:2025:i:6:s089083892500040x.

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2025Critical dialogic accounting and accountability engagement: Exploring the micropolitics of microfinance and women’s empowerment through participatory action research. (2025). Dillard, Jesse ; Brown, Judy ; Tanima, Farzana Aman. In: CRITICAL PERSPECTIVES ON ACCOUNTING. RePEc:eee:crpeac:v:101:y:2025:i:c:s1045235424000856.

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2025Climate‐Related Risk Reporting and the Role of Management Accountants. (2025). Maran, Laura ; Morrison, Leanne ; Kumarasiri, Jayanthi. In: Australian Accounting Review. RePEc:bla:ausact:v:35:y:2025:i:4:p:324-341.

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2025What makes a rating useable? Shifting epistemic practices in the ESG rating field. (2025). van Weeren, Michelle ; Bluntz, Clarence. In: Accounting, Organizations and Society. RePEc:eee:aosoci:v:114:y:2025:i:c:s0361368225000108.

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2025Linking Walkable Urbanism and Hiking Tourism in a Mountainous Metropolitan City. (2025). Jeong, Chul ; Kim, Lankyung. In: Land. RePEc:gam:jlands:v:14:y:2025:i:9:p:1857-:d:1747279.

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2025Queering Accounting Spaces: Lived, Embodied, and Violent Experiences of a Gay and Black Accounting Brazilian Lecturer. (2025). Dos, Tassiani Aparecida ; McGuigan, Nicholas ; Lopes, Iago Frana. In: Gender, Work and Organization. RePEc:bla:gender:v:32:y:2025:i:5:p:1739-1757.

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2025Classical Marxist accounting research: A literature review and directions for future research. (2025). Lanka, Sanjay ; Smyth, Stewart ; Mantzari, Elisavet. In: CRITICAL PERSPECTIVES ON ACCOUNTING. RePEc:eee:crpeac:v:101:y:2025:i:c:s1045235425000024.

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2025EDI Failure: Experiences of Racialized Interpersonal Misconduct and the Delegation of Moral Responsibility. (2025). Tomlinson, Olivia ; Tyreehageman, Jennifer ; Nix, Adam. In: Journal of Business Ethics. RePEc:kap:jbuset:v:202:y:2025:i:2:d:10.1007_s10551-025-06022-9.

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2025Boundaries of transformation: Race, compliance, and identity work in South Africa’s Big Four accounting firms. (2025). Harber, Michael ; Willows, Gizelle D. In: CRITICAL PERSPECTIVES ON ACCOUNTING. RePEc:eee:crpeac:v:102:y:2025:i:c:s1045235425000280.

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2025Accounting for Climate Change: A Temporal Analysis of the Literature. (2025). Beretta, Valentina ; Comite, Ubaldo ; Albergo, Francesco ; Gallo, Alba Maria. In: Business Strategy and the Environment. RePEc:bla:bstrat:v:34:y:2025:i:7:p:8213-8236.

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2025The translucence of transparency: Extractive industry beneficial ownership disclosure as an emerging transparency regime. (2025). Lauwo, Sarah ; Egbon, Osamuyimen ; Denedo, Mercy ; Ejiogu, Amanze. In: CRITICAL PERSPECTIVES ON ACCOUNTING. RePEc:eee:crpeac:v:102:y:2025:i:c:s104523542500019x.

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2025Accountability and sovereignty: Financial controls in the Palestine-Israel Indigenous-settler relationship. (2025). Alazzeh, Dalia ; Uddin, Shahzad. In: CRITICAL PERSPECTIVES ON ACCOUNTING. RePEc:eee:crpeac:v:101:y:2025:i:c:s1045235424000832.

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2025Unveiling the diffusion mechanism of government social media communication effect: the role of media accountability. (2025). Zhang, Wencheng ; Liu, Huan ; Mei, Hong. In: Humanities and Social Sciences Communications. RePEc:pal:palcom:v:12:y:2025:i:1:d:10.1057_s41599-025-06150-7.

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2025On professional destabilization and accounting self-regulation. (2025). Huxley, Zachary ; Brivot, Marion. In: The British Accounting Review. RePEc:eee:bracre:v:57:y:2025:i:3:s0890838924000970.

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2025From traditional to digital: Unravelling performance measurement systems and accounting methods in drug treatment through a systematic review and content analysis. (2025). Secinaro, Silvana ; Lanzalonga, Federico ; Calandra, Davide ; Storti, Cludia Costa. In: The British Accounting Review. RePEc:eee:bracre:v:57:y:2025:i:6:s0890838925001155.

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2025Future-Ready Digital Skills in the AI Era: Bridging Market Demands and Student Expectations in the Accounting Profession. (2025). Deliu, Delia ; Labaditis, Andreea ; Tiron-Tudor, Adriana. In: Technological Forecasting and Social Change. RePEc:eee:tefoso:v:215:y:2025:i:c:s0040162525001362.

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2025LEVEL UP! THE AI ACCOUNTING COMPETENCY MATRIX. A PROPOSAL FOR DEVELOPING THE SKILLS OF MODERN ACCOUNTING PROFESSIONALS. (2025). Iura, Andreea ; Trk, Rka Melinda ; Bogdan, Victoria. In: Annals of Faculty of Economics. RePEc:ora:journl:v:34:y:2025:i:1:p:322-337.

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2025The impact of digitalization on the autonomy of public service employees: Pôle emploi advisors fighting for the recognition of their professional skills. (2025). Chabanet, Didier ; Lematre, Christine Nol. In: CRITICAL PERSPECTIVES ON ACCOUNTING. RePEc:eee:crpeac:v:102:y:2025:i:c:s1045235425000383.

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2025Revising ISA240 in a digital world: the sociomaterial perspective on fraud, technology, and stakeholder influence. (2025). Mierlita, Stefania ; Pianoschi, Anca. In: Digital Finance. RePEc:spr:digfin:v:7:y:2025:i:4:d:10.1007_s42521-025-00139-2.

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2025Counter-pedagogies of cruelty: Overcoming marginalization in Colombian accounting academia through feminist solidarity. (2025). de Oliveira, Elisabeth ; de Castro, Silvia Pereira ; Vera-Colina, Mary Anal ; Resende, Joao Paulo. In: CRITICAL PERSPECTIVES ON ACCOUNTING. RePEc:eee:crpeac:v:101:y:2025:i:c:s1045235424000844.

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2025Journey Of Business Excellence Through Lean in An Apparel Firm: Rhetoric, Institutionalisation, And Management Accounting Implications. (2025). Damayanthi, Sujeewa ; Gooneratne, Tharusha ; Liyanage, Thisali. In: Accounting and Management Information Systems. RePEc:ami:journl:v:24:y:2024:i:4:p:692-719.

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2025Journey Of Business Excellence Through Lean in An Apparel Firm: Rhetoric, Institutionalisation, And Management Accounting Implications. (2025). Damayanthi, Sujeewa ; Gooneratne, Tharusha ; Liyanage, Thisali. In: Accounting and Management Information Systems. RePEc:ami:journl:v:24:y:2025:i:4:p:692-719.

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2025Environmental Accounting and Sustainability Accounting: Lexical or Substantial Difference?. (2025). D'Amore, Gabriella ; D'Alessio, Antonio ; Scaletti, Alessandro. In: Sustainable Development. RePEc:wly:sustdv:v:33:y:2025:i:s1:p:1376-1394.

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2025A hybrid legislative model for the sex market: policy and fiscal insights. (2025). Ippoliti, Roberto ; Santini, Fabrizia. In: European Journal of Law and Economics. RePEc:kap:ejlwec:v:60:y:2025:i:3:d:10.1007_s10657-025-09863-x.

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Recent citations
Recent citations received in 2025

YearCiting document
2025How Management Accountants Address the Challenges of Energy and Climate Change Reporting: Evidence From a Longitudinal Case Study. (2025). di Pietra, Roberto ; Molinari, Matteo ; Carungu, Jonida. In: Business Strategy and the Environment. RePEc:bla:bstrat:v:34:y:2025:i:7:p:8899-8921.

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2025Accounting and post-colonial resistance: Affective ambivalence in the international development assemblage. (2025). Duenas, Nelson. In: Accounting, Organizations and Society. RePEc:eee:aosoci:v:115:y:2025:i:c:s0361368225000194.

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2025Time to care? The temporal structuring of care work. (2025). Plesner, SA. In: CRITICAL PERSPECTIVES ON ACCOUNTING. RePEc:eee:crpeac:v:102:y:2025:i:c:s1045235425000255.

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2025Policy silences in Nordic-Arctic energy transitions: A topic-modelling study. (2025). Junkka, Johan ; Vikstrm, Hanna ; Mrald, Erland. In: Energy Policy. RePEc:eee:enepol:v:206:y:2025:i:c:s0301421525002538.

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2025An Information Architecture for the European Sustainability Reporting Standards (ESRS). (2025). Fragidis, Garyfallos ; Papafloratos, Triantafyllos. In: Sustainability. RePEc:gam:jsusta:v:17:y:2025:i:17:p:7675-:d:1732718.

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2025Advancing Audit Practices through Technology: A Comprehensive Review of Continuous Auditing. (2025). Audi, Marc ; Ali, Amjad ; Farras, Ashab. In: MPRA Paper. RePEc:pra:mprapa:127319.

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2025Impact She Wrote: Genres of Narrative Accounting in the Cultural Sector. (2025). Nativio, Angela. In: Working Papers. RePEc:vnm:wpdman:227.

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Recent citations received in 2024

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2024Sustainability Management Accounting in Urban Development: A Case Study of an Egyptian State-Owned Enterprise. (2024). Mutiganda, Jean Claude ; Zeenalabden, Loai Ali. In: Sustainability. RePEc:gam:jsusta:v:16:y:2024:i:18:p:8235-:d:1482912.

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2024Environmental Accounting and Sustainability: A Meta-Synthesis. (2024). Sundarasen, Sheela ; Rajagopalan, Usha ; Alsmady, Ahnaf Ali. In: Sustainability. RePEc:gam:jsusta:v:16:y:2024:i:21:p:9341-:d:1508063.

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Recent citations received in 2023

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2023Uncovering dynamic complexity in annual reports: a methodological approach using resource mapping. (2023). Giorgino, Maria Cleofe ; Barnab, Federico ; Kunc, Martin. In: System Dynamics Review. RePEc:bla:sysdyn:v:39:y:2023:i:4:p:299-335.

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2023Taxation Perspectives: Analyzing the Factors behind Viewing Taxes as Punishment—A Comprehensive Study of Taxes as Service or Strain. (2023). Mohammed, Hunar ; Tangl, Anita. In: JRFM. RePEc:gam:jjrfmx:v:17:y:2023:i:1:p:5-:d:1304504.

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2022Research on the implication of artificial intelligence in accounting subfields: current research trends from bibliometric analysis, and research directions. (2022). el Mezouari, Said ; Ayad, Meryem. In: Post-Print. RePEc:hal:journl:hal-05138659.

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