... sophisticated implementation strategies are considered. Originality/value Using the analytical lens of theorisation and translation, the study provides a deeper understanding of how a globally diffused accounting technology was institutionalised and legitimised in a developing country. Specifically...

... beyond mere adoption of controls but to integrate with regular controls, especially in developing countries such as Sri Lanka. Design/methodology/approach A multiple case study approach has been used to identify the management conception of barriers and enablers for sustainability control integration...

... sustainability information and semi-structured interviews with corporate managers to explore how sustainability reporting is used to address unique social and environmental challenges in a developing country – Sri Lanka. The use of integrative social contracts theory in investigating sustainability reporting...

...Rudy M. Harahap Purpose This study aims to comprehensively examine the integration of organisational- and individual-level performance management systems (PMSs) in the context of public sector organisations (PSOs) of developing countries (DCs), by investigating the elements of PMSs in the studied...

...Md Moazzem Hossain; Manzurul Alam; Muhammad Azizul Islam; Angela Hecimovic Purpose – The purpose of this study is to explore senior managers’ perception and motivations of corporate social and environmental responsibility (CSER) reporting in the context of a developing country, Bangladesh...