... of the CC BY 4.0 licence . Integrated reporting Internal process Integrated thinking In-depth case study Japan Organisational change Practice theory Japan Society for the Promotion of Science 24H00148 25K16772 http://dx.doi.org/10.13039/501100001691 Maki Makoto Foundation...

...) and whether KPIs materialise as intended in a transitional economy. Design/methodology/approach Inspired by the epistemological instruction of Schatzki's practice theory, this paper draws on qualitative data collected through face-to-face interviews, observations and documentary analysis of a single...

... to the original publication and authors. The full terms of this licence may be seen at http://creativecommons.org/licences/by/4.0/legalcode Compliance programs Corporate governance Practice implementation Practical understanding Practice theory Corporate governance (CG) is broadly defined...

...Niamh M. Brennan; Collette E. Kirwan Purpose – The purpose of this paper is to review and critique prior research on audit committees using a practice-theory lens. Research on audit committees has followed the same trajectory as early research on boards of directors, which has been criticised...