A1 Refereed original research article in a scientific journal
Just a passing fad? The diffusion and decline of environmental reporting in the Finnish water sector
Authors: Vinnari E, Laine M
Publisher: Emerald Group Publishing Limited
Publication year: 2013
Journal: Accounting, Auditing and Accountability Journal
Journal name in source: ACCOUNTING AUDITING & ACCOUNTABILITY JOURNAL
Journal acronym: ACCOUNT AUDIT ACCOUN
Volume: 26
Issue: 7
First page : 1107
Last page: 1134
Number of pages: 28
ISSN: 0951-3574
eISSN: 1758-4205
DOI: https://doi.org/10.1108/AAAJ-04-2012-01002(external)
Originality/value - The paper provides new insights into public sector sustainability reporting and presents reasons for its decline. In addition, the analysis illustrates the applicability of Abrahamson's typology of innovation diffusion to the study of social and environmental reporting practices.
Downloadable publication This is an electronic reprint of the original article. |