... that argues us and the organizations require a relationship of entwinement rather than separation and the language can reinforce or diminish the path to sustainable outcomes. Design/methodology/approach The study used an electronic questionnaire to explore five research questions. The study consisted...

...Philipp Hummel; Jacob Hörisch Purpose Stakeholder theory research identifies changes in language as one possible mechanism to overcome the deficiencies of current accounting practices with regard to social aspects. This study aims to examine the effects of the terms used for specific accounts...