Accounting Research Journal: Volume 29 Issue 2

Advancing sustainability management accounting in the Asia Pacific region

John Sands, Ki-Hoon Lee, K.B.M. Fonseka

Carbon emission risks and management accounting: Australian evidence

Jayanthi Kumarasiri, Christine Jubb

The purpose of this paper is to apply regulatory mix theory as a framework for investigating the use of management accounting techniques by Australian large listed companies in…

An empirical investigation on the links within a sustainability balanced scorecard (SBSC) framework and their impact on financial performance

John Stephen Sands, Kirsten Nicole Rae, David Gadenne

This study aims to investigate the feasibility of integrating the social, environmental and innovation processes within the four-perspective sustainability balanced scorecard…

Fostering social sustainability management through safety controls and accounting: A stakeholder approach in the mining sector

Nuwan Gunarathne, Dileepa Samudrage, Dinushi Nisansala Wijesinghe, Ki-Hoon Lee

This paper aims to identify the usefulness of safety controls and accounting in corporate social sustainability management in response to various stakeholders’ demands and…

Hard and soft sustainability disclosures: Australia’s resources industry

Tricia Ong, Terri Trireksani, Hadrian Geri Djajadikerta

Although studies in corporate sustainability have been vastly growing, there has been an increasing demand for more industry-specific sustainability reporting studies to develop a…

Using external environmental reporting to embed sustainability into organisational practices

Sharlene Biswas, Winnie O’Grady

This paper aims to explore the relationship between external environmental reporting (EER) and internal strategies, processes and activities (ISPA) to understand the role EER…