...Leanne Johnstone Purpose Growing research attention has been given to both the circular economy and digitalisation in accounting research in recent years, but there are few studies exploring how digital tools are used to develop, analyse and respond to information for circular decision-making...

... Decision-making One of the key questions in the sustainable valuable creation literature is how the engagement in sustainable value creation practices relates to businesses’ financial performance (Barauskaite and Streimikiene, 2021 ; Zeriti et al., 2014). On the one hand, it is argued...

.../approach After the development of theoretical approaches to understand their prospects for the future development of ecosystem services, the authors worked on a process for developing factors for sustainable decision-making. It uses the Delphi method to develop all the factors supported by six dimensions...

... on company internal decision-making, drawing on the example of “value creation accounting”. Design/methodology/approach The study uses a survey based-experiment to analyze the effects of terms used for specific accounts on decision-making, with a focus on social aspects (in particular expenditures...

...Prof E. Marian Scott, Prof Daniela Cocchi, Prof J. Campbell Gemmell; Yu-Ti Huang; Vânia R. Coelho; Jacob Massoud; Susan Briski; Ana Toepel; Marcia Silva Purpose – The purpose of this study was to establish an objective mathematical decision-making procedure to help universities prioritize credits...

... development and the relative merits of sustainable management frameworks which can be implemented in a decision-making context were examined. The efficacy of a single index TESI was examined considering three data sources for 11 contrasting sites within the UK. Findings – The choice of conceptual...