...Zamzulaila Zakaria; Zarina Zakaria; Julia Mohd Said Purpose Drawing on institutional logic, this paper aims to explore the transformation of Malaysia Airports (MAs) towards the Sustainable Development Goals (SDGs). Specifically, the authors trace the influence of institutional logic on operational...

... The bibliographic coupling and thematic mapping reveal a notable growth in IR literature from 2018 to 2020 and a resurgence from 2023 onward. Four key thematic clusters emerge, i.e. IR and sustainability, IR and capital markets, IR and quality assurance and IR and value creation. Future research should...

...Terhi Chakhovich; Tuija Virtanen Purpose Technology may assist in improving accountability for sustainability performance, but not always. In order to increase understanding of this issue, this paper aims to look at the combined socially constructed effects of an interest in technology use on both...

...Ricardo Vinícius Dias Jordão; Ewerton Alex Avelar; Marco Antônio Lúcio Purpose This paper aims to analyze the impact of intellectual capital (IC) on Brazilian companies’ sustainable value creation (VC). Design/methodology/approach An empirical study was performed using descriptive...

... integrated view of value creation over time, makes integrated culture a key factor for strategic business sustainability and confirms the readiness of early adopters to comply with the non-financial Directive (NFD). Originality/value This study, among the few longitudinal case studies, provides...

...Benjamin Awuah; Hassan Yazdifar; Hany Elbardan Purpose The Sustainable Development Goals (SDGs) framework emerged as a guidepost for the transition to sustainable development. To achieve this transition, companies are encouraged to integrate these goals into their business strategies, processes...

... for the development of a conceptual framework, which is contextualized to the examination of management accounting change triggered by sustainability issues. Findings Management accounting change literature has not paid enough attention to the social constructivist roots of institutional theory. Through...