...Udani Chathurika Edirisinghe; Md Moazzem Hossain; Manzurul Alam Purpose This study aims to explore the managerial conception of the determinants and barriers of sustainability integration into management control systems (MCS) of manufacturing companies in Sri Lanka. Although existing literature...

... 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...

.... United Kingdom Sri Lanka Performance measurement systems Convergence Divergence Institutional logic Integration Subversion Neoinstitutional theory has been a pervasive perspective in management accounting research (Baxter and Chua, 2003). While this trend in scholarship has enhanced our...

... relations of production (Burawoy, 1979). Social interaction Organizational philosophy Production management Sri Lanka … I have nearly fifty years' experience … I could remember my father telling me that he was “sharing” his fish landing with his partner – the fish‐worker … I follow the same...