Meditari Accountancy Research: Volume 32 Issue 7

Integrating sustainability in management control systems: an exploratory study on Italian banks

Paola Ferretti, Cristina Gonnella, Pierluigi Martino

Drawing insights from institutional theory, this paper aims to examine whether and to what extent banks have reconfigured their management control systems (MCSs) in response to…

An institutionalist political-economy perspective on social and environmental accounting

Manuel Castelo Castelo Branco, Delfina Gomes, Adelaide Martins

The purpose of this study is to contribute to the discussion surrounding the definition of accounting proposed by Carnegie et al. (2021a, 2021b) and further elaborated by Carnegie…

Digital technologies and the evolution of the management accounting profession: a grounded theory literature review

Daria Arkhipova, Marco Montemari, Chiara Mio, Stefano Marasca

This paper aims to critically examine the accounting and information systems literature to understand the changes that are occurring in the management accounting profession. The…

Risk attitudes of tax practitioners and firm influence

Ruth Lynch, Orla McCullagh

The purpose of this paper is to garner a deeper understanding of the site of influence of aspects of risk management for tax practitioners.