Listar Artículos, capítulos, libros...UCO por autor "ec9223e7-9efc-47fb-81aa-489a5d62e20c"
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Institutionalization of the Contents of Sustainability Assurance Services: A Comparison Between Italy and United States
Larrinaga, Carlos; Rossi, Adriana; Luque Vílchez, Mercedes; Núñez-Nickel, Manuel (Springer, 2020)A descriptive-exploratory analysis of assurance practices is presented in this paper, by analysing the patterns of sustainability assurance reporting in two national contexts with different levels of assurance activity ... -
The implementation of sustainability reporting in a small and medium enterprise and the emergence of integrated thinking
Rossi, Adriana; Luque Vílchez, Mercedes (Emerald Publishing, 2020)Purpose–This study aims to examine the process through which sustainability is integrated into theorganizational practices of accounting.Design/methodology/approach–Action research, drawing on the lens of neo-institutional ...