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All Outputs (3)

Accounting practices and regulations for extractive industries: a framework for harmonisation (2023)
Journal Article
Abdo, H., Mangena, M., & Owusu, F. B. (2023). Accounting practices and regulations for extractive industries: a framework for harmonisation. Journal of Financial Reporting and Accounting, 22(1), 147-180. https://doi.org/10.1108/JFRA-07-2023-0425

Purpose: The purpose of this study is to provide a harmonisation framework for the diverse accounting practices by extractive industries. Design/methodology/approach: The study takes a three-stage approach. The first involves a comprehensive literatu... Read More about Accounting practices and regulations for extractive industries: a framework for harmonisation.

The effects of stakeholder power, strategic posture and slack financial resources on sustainability performance in UK higher education institutions (2023)
Journal Article
Núnez Chicharro, M., Mangena, M., Alonso Carrillo, M. I., & Priego De La Cruz, A. M. (2024). The effects of stakeholder power, strategic posture and slack financial resources on sustainability performance in UK higher education institutions. Sustainability Accounting, Management and Policy Journal, 15(1), 171-206. https://doi.org/10.1108/SAMPJ-07-2022-0375

Purpose: Higher education institutions (HEIs) are critical in the sustainability agenda, not only as catalysts for promoting sustainability practices but also because their activities have substantial social, economic and environmental impacts. Yet t... Read More about The effects of stakeholder power, strategic posture and slack financial resources on sustainability performance in UK higher education institutions.