... and institutionalisation of SR in developing countries. From a societal point of view, dominance of business actors in FCEs highlights the need for non-business actors to participate in FCEs to shape logics and practice of SR for wider societal benefits. Social implications From a societal point of view, dominance...

... for their actions and as the means by which they take internal responsibility for continuously shaping organisational mission, goals, performance” (Ebrahim, 2003a , p. 194). Developing countries Credit unions Member/beneficiary accountability Socialising accountability Reflecting on beneficiary...

.... This paper aims to penetrate and reveal the manner in which local national context, stakeholder intentions and financial reporting practices can moderate the compliance with IFRS in a developing country. Design/methodology/approach An interview-based qualitative research framework was used to analyse...

... as an asset to the company. Practical implications – Clear regulatory frameworks, more direct engagement with NGOs and meeting the expectations of the local communities were considered as crucial factors to ensure there is a pathway for sustainability in the oil and gas industry of developing countries...

... by consultants, was an influence on many companies. This was not, however, a sufficient condition for companies to implement ABC. Originality/value Most previous studies focus on the implementation of ABC in Western developed countries. The results of this study make a contribution to existing knowledge...