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
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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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