...Belinda Williams Purpose – This paper aims to focus on the local government accountants’ perspective towards their current and potential role in the sustainability reporting process and to explore potential factors influencing the further development of their role. Design/methodology/approach...

...Marie-Andrée Caron; Anne Fortin Purpose – The article's main purpose is to investigate the relationship between organizational and professional commitment and accountants' construction of corporate social responsibility (CSR) competencies. Design/methodology/approach – A survey...