... contests” involved contestation about the “facts” concerning the harms the company had allegedly caused. “Responsibility contests” involved contestation about who (or what) should be held responsible for these harms and according to what standards or criteria. Originality/value The study advances...

... and propositions underlying the line of argument developed in the paper. Findings Despite the SDGs' prominence in the policy world, and the widespread embrace of their utility for shaping understandings of organizational responsibilities, accounting scholars have been slow to engage in SDGs-motivated research...

..., complex organizational forms may promote sub-optimization, individually varied understandings of responsibility or democratic accountability, encourage avoiding responsibility, and present ample opportunities to shift blame between stakeholders (Hood, 2002, 2011). Responsibility and accountability...

... policy and play a constitutive role. Thus, who is able to use accounting conventions is important in understanding how accounting shapes social settings. Originality/value – “Human depreciation”, used by the Steel Industry Board in 1949 to assign responsibility to employers for the depreciation...

... responsibility and sustainability issues. Numerous accreditations are promulgated within the higher education and business school contexts and a number of these relate to, or have aspects that relate to, ethics, social responsibility and sustainability. Design/methodology/approach – The paper first...

... could be better both aesthetically and practically than well designed and relatively cheap mass‐produced ornaments? (Cruickshank and Wyld, 1975, p. 1). © MCB UP Limited 2003 Accounting history Responsibility Estimation accounting Architecture Standard costs United Kingdom...

... industries and the amount of corporate social responsibility disclosure. As for company size, both Davey (1982) and Ng (1985) failed to find an association between industry type and CSD for New Zealand companies. Again, industry type and CSD in New Zealand are re‐examined. Second, the pattern...