Purpose – The purpose of this paper is to critically assess integrated reporting so as to “broaden out” and “open up” dialogue and debate about how accounting and reporting standards might assist or obstruct efforts to foster sustainable business practices. Design/methodology/approach – The authors link current debates about integrated reporting to prior research on the conteste…
Purpose – The purpose of the paper is to explore the potential of visual cultural studies (VCS) to inform and extend research on “accounting and the visual”. Design/methodology/approach – A VCS framework is utilized: to draw together and organize work on “accounting and the visual”; and to illustrate how concepts and empirical studies from VCS can develop and extend accounting r…