... argues that temporal structures do not merely coordinate work but carry evaluative assumptions about what counts as impact, on whose timeline and to whom actors are accountable – making temporal structuring a value-constituting process. It thereby shows that time is simultaneously tension-introducing...

... Business Impact A dominant contemporary discourse of climate change is the corporatized, calculative mode of communication, which aligns closely with accounting traditions (Morrison et al., 2022). While such framings enable measurement, comparison and reporting, they risk portraying...

...) that integrates economic goals with social and environmental ones. These organisations therefore not only pursue the goal of profit but also strive to generate a positive impact on society and the environment in which they operate (Honeyman and Jana, 2019 ; Stubbs, 2017). Today, B Corporations are therefore...

... a reflective thematic analysis of the theoretical and practical insights collected from the contributions to the first volume of the AAAJ special issue on “The impact of accounting and accountability in identifying and mitigating social and environmental grand challenges”. Further, this research develops...

...Olayinka Moses; Trevor Hopper Purpose The paper conducts a metadata analysis of articles on developing countries in highly ranked “international” accounting journals, the topics covered, research methods employed, their authorship and impact, across countries and continents. Design/methodology...

... basis for further empirical and theoretical enquiry. More than merely an interesting question, however, the question of research relevance and emergence of the so-called “impact agenda” may be seen as a mechanism that is able to capture and demonstrate the “significance”, “reach” or “transformative...