Full Length Research Paper
References
|
Agostino D, Sidorova Y (2017). How social media reshapes action on distant customers: Some empirical evidence. Accounting, Auditing and Accountability Journal 30(4):777-794. |
|
|
Aiqin YLWST (2006). Corporate Governance, Accounting Environment and International Convergence of Accounting Standards. Available at: |
|
|
Armstrong E (2005). Integrity, transparency and accountability in public administration: Recent trends, regional and international developments and emerging issues. United Nations, Department of Economic and Social Affairs pp. 1-10. |
|
|
Armstrong CS, Balakrishnan K, Cohen D (2012). Corporate governance and the information environment: Evidence from state antitakeover laws. Journal of Accounting and Economics 53(1-2):185-204. |
|
|
Arsel Z (2017). Asking questions with reflexive focus: A tutorial on designing and conducting interviews. Journal of Consumer Research 44(4):939-948. |
|
|
Bakre OM (2011). Corporate governance practices as a reflection of the socio-political environment in Nigeria. International Journal of Critical Accounting 3(2-3):133-170. |
|
|
Baker M, Schaltegger S (2015). Pragmatism and new directions in social and environmental accountability research. Accounting, Auditing and Accountability Journal 28(2):263-294. |
|
|
Ball A, Grubnic S, Birchall J (2014). Sustainability accounting and accountability in the public sector. In Bebbington J, Unerman J, O'Dwyer B (Eds), Sustainability accounting and accountability, Routledge, New York pp. 176-196. |
|
|
Ball A, Grubnic S (2007). Sustainability accounting and accountability in the public sector. In: Unerman J, Bebbington J, O'Dwyer B (eds.), Sustainability Accounting and Accountability, Routledge, London, UK. pp. 243-265. |
|
|
Ball A (2005). Environmental accounting and change in UK local government. Accounting, Auditing and Accountability Journal 18(3):346-373. |
|
|
Bartelmus P, Seifert EK (2018). Environment Statistics: Draft guildelines for statistics on materials/energy reports Report of the Secretary-General in Green Accounting, Routledge, London, UK, pp. 111-147. |
|
|
Bartocci L, Picciaia F (2013). Towards integrated reporting in the public sector. Busco C, in Frigo LM, Riccaboni A, Quattrone P (Eds), Integrated Reporting, Springer, Cham, U.K. pp. 191-204. |
|
|
Bebbington J, Unerman J (2018). Achieving the United Nations sustainable development goals. Accounting, Auditing and Accountability Journal 2018:1-25. |
|
|
Bebbington J, Larrinaga C (2014). Accounting and sustainable development: An exploration. Accounting, Organizations and Society 39(6):395-413. |
|
|
Bebbington J, Unerman J, O'Dwyer B (2014). Sustainability accounting and accountability, Routledge, New York, USA, pp. 176-196. |
|
|
Becker SD (2014). When organisations deinstitutionalise control practices: A multiple-case study of budget abandonment. European Accounting Review 23(4):593-623. |
|
|
Bellucci M, Manetti G (2017). Facebook as a tool for supporting dialogic accounting? Evidence from large philanthropic foundations in the United States. Accounting, Auditing and Accountability Journal 30(4):874-905. |
|
|
Bennett M, James P (2017). The Green bottom line: environmental accounting for management: current practice and future trends. Routledge, London. |
|
|
Borriello F (2013). The sustainability of Mediterranean Port areas: environmental management for local regeneration in Valencia. Sustainability 5(10):4288-4311. |
|
|
Braam GJM, de Weerd LU, Hauck M, Huijbregts MA (2016). Determinants of corporate environmental reporting: The importance of environmental performance and assurance. Journal of Cleaner Production 100(129):724-734. |
|
|
Brown LD, Moore MH (2001). Accountability, strategy and international nongovernmental organizations. Nonprofit and Voluntary Sector Quarterly 30(3):569-587. |
|
|
Buhr N (2002). A structuration view on the initiation of environmental reports. Critical Perspectives on Accounting 13(1):17-38. |
|
|
Buhr N, Gray R, Milne MJ (2014). Histories, rationales, voluntary standards and future prospects for sustainability reporting. Sustainability accounting and accountability, 51. Available at: |
|
|
Chapple L, Dunstan K, Truong TP (2018). Corporate governance and management earnings forecast behaviour: Evidence from a low private litigation environment. Pacific Accounting Review 30(2):222-242. |
|
|
CLEAR (2003). Dalla contabilità alla politica ambientale: VV., Metodo CLEAR, Edizioni Ambiente, Milano. |
|
|
Corcoran PB, Walker KE, Wals AE (2004). Case studies, makeâ€yourâ€case studies, and case stories: a critique of caseâ€study methodology in sustainability in higher education. Environmental Education Research 10(1):7-21. |
|
|
Cormier D, Magnan M (2003). Environmental reporting management: A continental European perspective. Journal of Accounting and Public Policy 22(1):43-62. |
|
|
Crosby A, Robbins D (2013). Mission impossible: Monitoring municipal fiscal sustainability and stress in Michigan. Journal of Public Budgeting, Accounting and Financial Management 25(3):522-555. |
|
|
Dalmazzone S, La Notte A (2009). L'applicazione dell'approccio NAMEA per emissioni in atmosfera e rifiuti speciali a livello regionale, provinciale e comunale. Economia Delle Fonti Di Energia E Dell'ambiente 3(1):61-86. |
|
|
Debnath S (2019). Environmental Accounting, Sustainability and Accountability. SAGE Publications India, New Delhi. |
|
|
Deegan C (2017). Twenty five years of social and environmental accounting research within Critical Perspectives of Accounting: Hits, misses and ways forward. Critical Perspectives on Accounting 43(3):65-87. |
|
|
Dumay J, Guthrie J, Farneti F (2010). GRI Sustainability Reporting Guidelines for Public and Third Sector Organizations. Public Management Review 12(4):531-548. |
|
|
Del Baldo M, Aureli S (2017). Sistemi di misurazione delle performance nelle reti pubblico-private del settore dei servizi turistici. Azienda Pubblica 30(2):119. |
|
|
Del Bene L, Ceccarelli R (2016). Il contributo del Sistema Informativo alla gestione logistica dei materiali. Un caso di studio nel settore sanitario. Management Control 1:149-172. |
|
|
Delreux T, Happaerts S (2016). Environmental policy and politics in the European Union. Macmillan International Higher Education, London. |
|
|
Di Palma M, Falcitelli F, Femia A (2005). Environmental Accounting as a Tool for Defining and Assessing Public Policies. Società Italiana di Statistica-SIS (2005) Statistics and Environment-Invited Papers, Atti del Convegno intermedio "Statistics and Environment", Università di Messina, 21-23. |
|
|
Dragomir VD, Anghel-Ilcu ER (2011). Comparative perspectives on environmental accounting elements in France and the United Kingdom. African Journal of Business Management 5(28):11265-11282. |
|
|
Edwards T (2007). Ethical fitness for accountable public officials: An imperative for good governance. Journal of Public Administration 42(5):28-34. |
|
|
Eisenhardt KM (1989). Building theories from case study research. Academy of Management Review 14(4):532-550. |
|
|
Evangelinos K, Nikolaou I, Leal Filho W (2015). The effects of climate change policy on the business community: A corporate environmental accounting perspective. Corporate Social Responsibility and Environmental Management 22(5):257-270. |
|
|
Farneti F, Guthrie J (2009). Sustainability reporting by Australian public sector organisations: why they report? Accounting Forum 33(2):89-98. |
|
|
Farneti F (2011). La rendicontazione di sostenibilità negli enti locali. Roma: Rirea. |
|
|
Farneti F, Siboni B (2011). An analysis of the Italian governmental guidelines and of the local governments' practices for social reports. Sustainability Accounting, Management and Policy Journal 2(1):101-125. |
|
|
Foucault M (1991). The Foucault effect: Studies in governmentality. University of Chicago Press, Chicago. |
|
|
Garcia-Torea N, Larrinaga C, Luque-Vílchez M (2019). Academic engagement in policy-making and social and environmental reporting. Sustainability Accounting, Management and Policy Journal 11(2):281-290. |
|
|
Georgakopoulos G (2018). Risk, risk conflicts, sub-politics and social and environmental accounting and accountability in scottish salmon farming. Journal of Economics and Business 68(2-3):3-38. |
|
|
Giovanelli F, Coizet R, Di Bella I, a cura di (2005). Ambiente condiviso: politiche territoriali e bilanci ambientali. Edizioni Ambiente. |
|
|
Goswami K, Lodhia S (2014). Sustainability disclosure patterns of South Australian local councils: A case study. Public Money and Management 34(4):273-280. |
|
|
Greiling D, Traxler AA, Stötzer S (2015). Sustainability reporting in the Austrian, German and Swiss public sector. International Journal of Public Sector Management 28(4/5):404-428. |
|
|
Gray R, Owen D, Maunders K (1987). Corporate social reporting: Accounting and accountability. Prentice-Hall International. Not cited. |
|
|
Gray R, Bebbington J (2000). Environmental accounting, managerialism and sustainability: Is the planet safe in the hands of business and accounting? Advances in Environmental Accounting and Management 1(1):1-44. |
|
|
Gray R, Adams CA, Owen D (2014). Accountability, social responsibility and sustainability: Accounting for society and the environment. Pearson Higher Education, New York. |
|
|
Grubnic S, Thomson I, Georgakopoulos G (2015). New development: Managing and accounting for sustainable development across generations in public services and call for papers. Public Money and Management 35(3):245-250. |
|
|
Gummesson E (2003). All research is interpretive. Journal of Business and Industrial Marketing 18(6/7):482-492. |
|
|
GRI (2002) Global Reporting Initiative: Guidelines. Available at |
|
|
He B, Shao Y, Wang S, Gu Z, Bai K (2019). Product environmental footprints assessment for product life cycle. Journal of Cleaner Production 233:446-460. |
|
|
Hejase HJ, Hejase AJ, Mikdashi G, Al-Halabi A, Alloud K, Aridi R (2016a). Information technology governance in Lebanese organizations. African Journal of Business Management 10(21):529. |
|
|
Hejase HJ, Hejase AJ, Mikdashi G, Bazeih ZF (2016b). Talent Management Challenges: An Exploratory Assessment from Lebanon. International Journal of Business Management and Economic Research 7(1):504-520. |
|
|
Hejase HJ, Tabch H (2012). Ethics education. International Journal of Islamic and Middle Eastern Finance and Management. |
|
|
Horton J, Macve R, Struyven G (2004). Qualitative research: experiences in using semi-structured interviews. In Humphrey C, Lee B (eds). The real life guide to accounting research: a behind-the-scenes view of using qualitative research methods. Elsevier, Oxford, UK. pp. 339-357. |
|
|
Hyndman N, McKillop D (2018). Public services and charities: Accounting, accountability and governance at a time of change. The British Accounting Review 50(2):143-148. |
|
|
Jan van Helden G, Johnsen Å, Vakkuri J (2008). Distinctive research patterns on public sector performance measurement of public administration and accounting disciplines. Public Management Review 5:641-651. |
|
|
Jepson P (2005). Governance and accountability of environmental NGOs. Environmental Science and Policy 8(5):515-524. |
|
|
Johanson JE (2014). Strategic Governance in Public Agencies. In: Joyce P, Bryson JM, Holzer M (eds.), Developments in Strategic and Public Management IIAS Series: Governance and Public Management (International Institute of Administrative Sciences (IIAS) - Improving Administrative Sciences Worldwide). Palgrave Macmillan, London. |
|
|
Lambert C, Sponem S (2012). Roles, authority and involvement of the management accounting function: A multiple case-study perspective. European Accounting Review 21(3):565-589. |
|
|
Lamboglia R, Fiorentino R, Mancini D, Garzella S (2018). From a garbage crisis to sustainability strategies: The case study of Naples' waste collection firm. Journal of Cleaner Production 186:726-735. |
|
|
Laratta R (2011). Ethical climate and accountability in nonprofit organizations: A comparative study between Japan and the UK. Public Management Review 13(1):43-63. |
|
|
Larcker DF, Richardson SA, Tuna I (2007). Corporate Governance, Accounting Outcomes and Organizational Performance. The Accounting Review 82(4):963-1008. |
|
|
Lehman G, Kuruppu SC (2017). A framework for social and environmental accounting research in Accounting Forum, Taylor and Francis, London, UK pp. 139-146. |
|
|
Lehman G, Morton E (2017). Accountability, corruption and social and environment accounting: Micro-political processes of change in Accounting Forum, Taylor and Francis pp. 281-288. |
|
|
Li M, Song L (2018). Corporate governance, accounting information environment and investment-cash flow sensitivity. International Journal of Accounting and Information Management 26(4):492-507. |
|
|
Lodhia S, Stone G (2017). Integrated reporting in an internet and social media communication environment: conceptual insights. Australian Accounting Review 27(1):17-33. |
|
|
Lodhia S, Jacobs K, Park YJ (2012). Driving public sector environmental reporting: the disclosure practices of Australian commonwealth departments. Public Management Review 14(5):631-647. |
|
|
Marcuccio M, Steccolini I (2005). Social and environmental reporting in local authorities: A new Italian fashion? Public Management Review 7(2):155-176. |
|
|
Margerison J, Fan M, Birkin F (2019). The prospects for environmental accounting and accountability. China in Accounting Forum. Routledge. London. pp. 1-21. |
|
|
Mazzara L, Sangiorgi D, Siboni B. (2010). Public strategic plans in Italian local governments: A sustainability development focus? Public Management Review 12(4):493-509. |
|
|
Meakin S (1992). The Rio Earth summit: summary of the United Nations Conference on Environment and Development. Library of Parliament, Research Branch. |
|
|
Menicucci E, Paolucci G (2018). Forward-looking information in integrated reporting: A theoretical framework. African Journal of Business Management 12(18):555-567. |
|
|
Meuleman L, Niestroy I (2015). Common But Differentiated Governance: A Metagovernace Approach to Make the SDGs Work. Sustainability, Vol. 7. |
|
|
Muserra AL, Papa M, Grimaldi F (2020). Sustainable development and the European Union Policy on nonâ€financial information: An Italian empirical analysis. Corporate Social Responsibility and Environmental Management 27(1):22-31. |
|
|
Niemann L, Hoppe T (2018). Sustainability reporting by local governments: A magic tool? Lessons on use and usefulness from European pioneers. Public Management Review 20(1):201-223. |
|
|
Ntim CG, Soobaroyen T, Broad MJ (2017). Governance structures, voluntary disclosures and public accountability: The case of UK higher education institutions. Accounting, Auditing and Accountability Journal 30(1):65-118. |
|
|
Papaspyropoulos KG, Blioumis V, Christodoulou AS (2010). Environmental reporting in Greece: The Athens stock exchange. African Journal of Business Management 4(13):2693. |
|
|
Ricci P (2016). "Accountability", in Farazmand, A. (Ed.), Global Encyclopedia of Public Administration, Public Policy, and Governance, Springer, Cham. |
|
|
Richards C, Reynolds MA, Dillard J (2016). Governance and reporting in a complex global environment. Universal Journal of Accounting and Finance 4(1):1-8. |
|
|
Schaltegger S, Burritt R (2017). Contemporary environmental accounting: issues, concepts and practice. Routledge, London. |
|
|
Schedler A (1999). The self-restraining state: Power and accountability in new democracies, Lynne Rienner Publishers, Colorado, U.S. |
|
|
Sendroiu C, Roman AG (2007). The Environmental Accounting: An Instrument for Promoting the Environmental Management Theoretical and Applied Economics 8(513):45-48. |
|
|
Skinner BF (1963). Operant behavior. American Psychologist 18(8):503-515. |
|
|
Stanciu CI, Joldos A, Stanciu GF (2011). Environmental accounting, an environmental protection instrument used by entities. Economics 11(2):256-280. |
|
|
Starkey K, Maden P (2001). Bridging the relevance gap: Aligning stakeholders in the future of management research British Journal of Management 12(1):3-26. |
|
|
Steele AP, Powell JR (2002). Environmental Accounting: Applications for local authorities to quantify internal and external costs of alternative waste management strategies in Environmental Management Accounting Network Europe, Fifth Annual Conference, Gloucestershire:1-10. |
|
|
Taliento M, Favino C, Netti A (2019). Impact of Environmental, Social, and Governance Information on Economic Performance: Evidence of a Corporate Sustainability Advantage from Europe Sustainability 11(6):1-26. |
|
|
Thompson CJ, Howard R, Pollio HR, Locander WB (1994). The Spoken and the Unspoken: A Hermeneutic Approach to Understanding the Cultural Viewpoints That Underlie Consumers' Expressed Meanings Journal of Consumer Research 21(3):432-452. |
|
|
Unerman J, Chapman C (2014). Academic contributions to enhancing accounting for sustainable development. Accounting, Organizations and Society 39(6):385-394. |
|
|
Vassillo C, Restaino D, Santagata R, Viglia S, Vehmas J, Ulgiati S (2019). Barriers and Solutions to the Implementation of Energy Efficiency. A Survey about Stakeholders' Diversity, Motivations and Engagement in Naples (Italy). Journal of Environmental Accounting and Management 7(2):229-251. |
|
|
Visconti LM (2010). Ethnographic Case Study (ECS): Abductive modeling of ethnography and improving the relevance in business marketing research. Industrial Marketing Management 39(1):25-39. |
|
|
WCED SWS (1987). World Commission on Environment and Development. Our Common Future 17(1):1-91. |
|
|
Wheeler D, Elkington J (2001). The end of the corporate environmental report? Or the advent of cybernetic sustainability reporting and communication Business Strategy and the Environment 10(1):1-14. |
|
|
Williams B, Wilmshurst T, Clift R (2011). Sustainability Reporting by Local Government in Australia: Current and Future Prospects. Accounting Forum 35:176-186. |
|
|
Woodside AG, Wilson EJ (2003). Case study research methods for theory building. Journal of Business and Industrial Marketing 18(6/7):493-508. |
|
|
Yin RK (1994). Case study research: Design and methods Third Edition (Applied Social Research Method Series 5). Sage publications. |
|
Copyright © 2024 Author(s) retain the copyright of this article.
This article is published under the terms of the Creative Commons Attribution License 4.0
