...Justyna Fijałkowska; Dominika Hadro; Enrico Supino; Karol M. Klimczak Purpose This study aims to explore the intelligibility of communication with stakeholders as a result of accrual accounting adoption. It focuses on changes in the use of visual forms and the readability of text that occurred...

... thinking and the spirit of enquiry; complicate, grapple and fail; create, innovate and experience; concise communication; collaboration; consciousness, respectfulness and ethical fibre; and curiosity, lifelong learning and specialized generalists. An inclusive list of future research topics related...

...Sumit Lodhia Purpose This paper aims to consider the vital role that the medium for communication plays in the sustainability reporting process and provides an agenda for advancing research in this area. Design/methodology/approach This is a theoretical paper that draws upon previous...