MUHAMMAD J ASHRAF Assistant Professor of Accounting, Suleman Dawood School of Business, Lahore University of Management Sciences, Pakistan MARTIN BENNETT Emeritus Reader in Sustainability Accounting, University of Gloucestershire, UK EMILY BERRY Graduate Assistant, George W. Daverio School of Accountancy, University of Akron, USA DAVID DUGDALE Professor Emeritus of Management Accounting, Bristol University, UK MOATAZ ELMASSRI Assistant Lecturer, Department of Accounting, Zagazig University, Egypt ELAINE HARRIS Director of Roehampton University Business School, Roehampton University, UK IAN HERBERT Senior Lecturer, School of Business and Economics, Loughborough University, UK JOHN INNES Emeritus Professor, University of Dundee, UK LISA JACK Professor in Accounting, University of Portsmouth, UK MORTEN JACOBSEN Aarhus University, Denmark AHMED KHOLEIF Senior Lecturer in Accounting, Edge Hill University, UK IL-WOON KIM Professor of Accounting and International Business, University of Akron, USA REZA KOUHY Professor of Accounting, University of Abertay Dundee, UK ERKKI K. LAITINEN Professor in Accounting and Finance, University of Vaasa, Finland STEPHEN LYNE Department of Economics, Bristol University, UK RUTH MATTIMOE Lecturer in Management Accounting and Financial Statement Analysis, Dublin City University, Ireland FALCONER MITCHELL Professor of Management Accounting, University of Edinburgh, UK SOUAD MOUFTY Brunel University, UK HANNE NORREKLIT Professor, Aarhus University, Denmark VENKATESWARA PILLA Lecturer in Accounting and Finance, Brunel University, UK RAILI POLLANEN Assistant Professor of Accounting, Sprott School of Business, Carleton University, Canada ROBIN ROSLENDER Dundee University, UK BILL RYAN Global Faculty of Hult International Business School, UK STEFAN SCHALTEGGER Professor for Management, Leuphana University Lueneburg, Germany WILL SEAL Southampton Management School, UK MIKE TAYLES Emeritus Professor of Accounting and Finance, University of Hull, UK TONY TOLLINGTON Reader, Brunel University, UK SHAHZAD UDDIN Professor of Accounting and the Director of Essex Accounting Centre, UK BILLY WADONGO Student in Management Accounting, University of Bedfordshire, UK DANTURE WICKRAMASINGHE Professor of Management Accounting, Hull University Business School, UK DIMITAR ZVEZDOV Research Assistant, Centre for Sustainability Management, Leuphana University in Luneburg, Germany