What is it about?

This study examines the perception of professional accountants, their intention to engage in Sustainability Accounting & Reporting (SAR) and whether attitudes, subjective norms and perceived behavioural control have any impact on a firm’s intention to engage in SAR.

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Why is it important?

Our empirical analysis provides some relevant insights into the fundamental factors that can affect SAR practices in Ghana.

Perspectives

Remarkable findings. Read this paper to grasp on Sustainability Accounting & Reporting .

Godfred owusu
University of Ghana

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This page is a summary of: Determinants of intention to engage in Sustainability Accounting & Reporting (SAR): the perspective of professional accountants, International Journal of Corporate Social Responsibility, August 2018, Springer Science + Business Media,
DOI: 10.1186/s40991-018-0035-2.
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