{"id":"https://openalex.org/W2090949728","doi":"https://doi.org/10.1108/09513570710748553","title":"Making a difference","display_name":"Making a difference","publication_year":2007,"publication_date":"2007-06-12","ids":{"openalex":"https://openalex.org/W2090949728","doi":"https://doi.org/10.1108/09513570710748553","mag":"2090949728"},"language":"en","primary_location":{"id":"doi:10.1108/09513570710748553","doi":"https://doi.org/10.1108/09513570710748553","is_oa":false,"landing_page_url":"https://doi.org/10.1108/09513570710748553","pdf_url":null,"source":{"id":"https://openalex.org/S4210224324","display_name":"Accounting Auditing & Accountability Journal","issn_l":"0951-3574","issn":["0951-3574","1368-0668","1758-4205","2051-3151"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-a-star","anvur-class-a","anvur-scientific","cwts-core","erih-plus","fnege-2","jufo-2","ki-jl-1","norway-1","poland-140","russia-white-list-1","vabb-shw"],"host_organization":"https://openalex.org/P4310319811","host_organization_name":"Emerald Publishing Limited","host_organization_lineage":["https://openalex.org/P4310319811"],"host_organization_lineage_names":["Emerald Publishing Limited"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Accounting, Auditing &amp; Accountability Journal","raw_type":"journal-article"},"volume":null,"type":"article","indexed_in":["crossref"],"open_access":{"is_oa":true,"oa_status":"green","oa_url":"https://durham-repository.worktribe.com/output/1403354","any_repository_has_fulltext":true},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5030168529","display_name":"Carol A. Adams","orcid":"https://orcid.org/0000-0001-7894-0471","observed_orcids":["https://orcid.org/0000-0001-7894-0471"]},"institutions":[{"id":"https://openalex.org/I196829312","display_name":"La Trobe University","ror":"https://ror.org/01rxfrp27","country_code":"AU","type":"education","lineage":["https://openalex.org/I196829312"]}],"countries":["AU"],"is_corresponding":false,"raw_author_name":"Carol A. Adams","raw_affiliation_strings":["School of Business, Faculty of Law and Management, La Trobe University, Melbourne, Australia"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"School of Business, Faculty of Law and Management, La Trobe University, Melbourne, Australia","institution_ids":["https://openalex.org/I196829312"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5109203769","display_name":"Patty McNicholas","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I56590836","display_name":"Monash University","ror":"https://ror.org/02bfwt286","country_code":"AU","type":"education","lineage":["https://openalex.org/I56590836"]}],"countries":["AU"],"is_corresponding":false,"raw_author_name":"Patty McNicholas","raw_affiliation_strings":["Department of Accounting and Finance, Monash University, Clayton, Australia"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Department of Accounting and Finance, Monash University, Clayton, Australia","institution_ids":["https://openalex.org/I56590836"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":2,"corresponding_author_ids":[],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":42.4589,"has_fulltext":false,"cited_by_count":571,"citation_normalized_percentile":{"value":0.99662534,"is_in_top_1_percent":true,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":99,"max":100},"biblio":{"volume":"20","issue":"3","first_page":"382","last_page":"402"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10115","display_name":"Corporate Social Responsibility Reporting","score":0.9907000064849854,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T10115","display_name":"Corporate Social Responsibility Reporting","score":0.9907000064849854,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13603","display_name":"Corporate Social Responsibility and Sustainability","score":0.0017999999690800905,"subfield":{"id":"https://openalex.org/subfields/1407","display_name":"Organizational Behavior and Human Resource Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13509","display_name":"Accounting and Financial Management","score":0.0013000000035390258,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/sustainability-reporting","display_name":"sustainability reporting","score":0.9750000238418579},{"id":"https://openalex.org/keywords/corporate-sustainability","display_name":"corporate sustainability","score":0.4620000123977661},{"id":"https://openalex.org/keywords/organizational-change","display_name":"organizational change","score":0.8479999899864197},{"id":"https://openalex.org/keywords/accountability","display_name":"accountability","score":0.6399999856948853},{"id":"https://openalex.org/keywords/state-owned-enterprises","display_name":"state-owned enterprises","score":0.6389999985694885},{"id":"https://openalex.org/keywords/sustainability-reporting-frameworks","display_name":"sustainability reporting frameworks","score":0.597000002861023},{"id":"https://openalex.org/keywords/sustainability-performance","display_name":"sustainability performance","score":0.5839999914169312},{"id":"https://openalex.org/keywords/lewin-s-change-model","display_name":"Lewin's change model","score":0.7080000042915344}],"concepts":[{"id":"https://openalex.org/C66204764","wikidata":"https://www.wikidata.org/wiki/Q219416","display_name":"Sustainability","level":2,"score":0.8160514831542969},{"id":"https://openalex.org/C2776007630","wikidata":"https://www.wikidata.org/wiki/Q2798912","display_name":"Accountability","level":2,"score":0.758347749710083},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.5971085429191589},{"id":"https://openalex.org/C2776950860","wikidata":"https://www.wikidata.org/wiki/Q2914681","display_name":"Originality","level":3,"score":0.546675980091095},{"id":"https://openalex.org/C2780473208","wikidata":"https://www.wikidata.org/wiki/Q1668727","display_name":"Sustainability reporting","level":3,"score":0.5231044292449951},{"id":"https://openalex.org/C39389867","wikidata":"https://www.wikidata.org/wiki/Q380767","display_name":"Corporate governance","level":2,"score":0.5079837441444397},{"id":"https://openalex.org/C2780791683","wikidata":"https://www.wikidata.org/wiki/Q846785","display_name":"Action (physics)","level":2,"score":0.49292826652526855},{"id":"https://openalex.org/C205266134","wikidata":"https://www.wikidata.org/wiki/Q7649559","display_name":"Sustainability organizations","level":3,"score":0.4926143288612366},{"id":"https://openalex.org/C2776291640","wikidata":"https://www.wikidata.org/wiki/Q2912517","display_name":"Value (mathematics)","level":2,"score":0.44671177864074707},{"id":"https://openalex.org/C39549134","wikidata":"https://www.wikidata.org/wiki/Q133080","display_name":"Public relations","level":1,"score":0.4364144504070282},{"id":"https://openalex.org/C56739046","wikidata":"https://www.wikidata.org/wiki/Q192060","display_name":"Knowledge management","level":1,"score":0.3941417634487152},{"id":"https://openalex.org/C195094911","wikidata":"https://www.wikidata.org/wiki/Q14167904","display_name":"Process management","level":1,"score":0.3784584403038025},{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.26281285285949707},{"id":"https://openalex.org/C190248442","wikidata":"https://www.wikidata.org/wiki/Q839486","display_name":"Qualitative research","level":2,"score":0.257305383682251},{"id":"https://openalex.org/C141261163","wikidata":"https://www.wikidata.org/wiki/Q218600","display_name":"Corporate social responsibility","level":2,"score":0.23675432801246643},{"id":"https://openalex.org/C144024400","wikidata":"https://www.wikidata.org/wiki/Q21201","display_name":"Sociology","level":0,"score":0.22008928656578064},{"id":"https://openalex.org/C41008148","wikidata":"https://www.wikidata.org/wiki/Q21198","display_name":"Computer science","level":0,"score":0.09888264536857605},{"id":"https://openalex.org/C121332964","wikidata":"https://www.wikidata.org/wiki/Q413","display_name":"Physics","level":0,"score":0.0},{"id":"https://openalex.org/C119857082","wikidata":"https://www.wikidata.org/wiki/Q2539","display_name":"Machine learning","level":1,"score":0.0},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.0},{"id":"https://openalex.org/C62520636","wikidata":"https://www.wikidata.org/wiki/Q944","display_name":"Quantum mechanics","level":1,"score":0.0},{"id":"https://openalex.org/C86803240","wikidata":"https://www.wikidata.org/wiki/Q420","display_name":"Biology","level":0,"score":0.0},{"id":"https://openalex.org/C36289849","wikidata":"https://www.wikidata.org/wiki/Q34749","display_name":"Social science","level":1,"score":0.0},{"id":"https://openalex.org/C18903297","wikidata":"https://www.wikidata.org/wiki/Q7150","display_name":"Ecology","level":1,"score":0.0},{"id":"https://openalex.org/C199539241","wikidata":"https://www.wikidata.org/wiki/Q7748","display_name":"Law","level":1,"score":0.0}],"mesh":[],"locations_count":3,"locations":[{"id":"doi:10.1108/09513570710748553","doi":"https://doi.org/10.1108/09513570710748553","is_oa":false,"landing_page_url":"https://doi.org/10.1108/09513570710748553","pdf_url":null,"source":{"id":"https://openalex.org/S4210224324","display_name":"Accounting Auditing & Accountability Journal","issn_l":"0951-3574","issn":["0951-3574","1368-0668","1758-4205","2051-3151"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-a-star","anvur-class-a","anvur-scientific","cwts-core","erih-plus","fnege-2","jufo-2","ki-jl-1","norway-1","poland-140","russia-white-list-1","vabb-shw"],"host_organization":"https://openalex.org/P4310319811","host_organization_name":"Emerald Publishing Limited","host_organization_lineage":["https://openalex.org/P4310319811"],"host_organization_lineage_names":["Emerald Publishing Limited"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Accounting, Auditing &amp; Accountability Journal","raw_type":"journal-article"},{"id":"pmh:oai:eprints.gla.ac.uk:95515","doi":null,"is_oa":false,"landing_page_url":"http://eprints.gla.ac.uk/95515/","pdf_url":null,"source":{"id":"https://openalex.org/S4210235606","display_name":"ENLIGHTEN (Jurnal Bimbingan dan Konseling Islam)","issn_l":"2622-8912","issn":["2622-8912","2622-8920"],"is_oa":false,"is_in_doaj":true,"is_core":false,"listed_in":["doaj"],"host_organization":"https://openalex.org/I4405259220","host_organization_name":"Institut Agama Islam Negeri Langsa","host_organization_lineage":["https://openalex.org/I4405259220"],"host_organization_lineage_names":[],"type":"journal"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"","raw_type":"Articles"},{"id":"pmh:oai:https://durham-repository.worktribe.com/:1403354","doi":null,"is_oa":true,"landing_page_url":"https://durham-repository.worktribe.com/output/1403354","pdf_url":null,"source":{"id":"https://openalex.org/S4306400188","display_name":"Durham Research Online (Durham University)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I190082696","host_organization_name":"Durham University","host_organization_lineage":["https://openalex.org/I190082696"],"host_organization_lineage_names":[],"type":"repository"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":"Journal Article"}],"best_oa_location":{"id":"pmh:oai:https://durham-repository.worktribe.com/:1403354","doi":null,"is_oa":true,"landing_page_url":"https://durham-repository.worktribe.com/output/1403354","pdf_url":null,"source":{"id":"https://openalex.org/S4306400188","display_name":"Durham Research Online (Durham University)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I190082696","host_organization_name":"Durham University","host_organization_lineage":["https://openalex.org/I190082696"],"host_organization_lineage_names":[],"type":"repository"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":"Journal Article"},"sustainable_development_goals":[{"display_name":"Peace, justice, and strong institutions","score":0.47620001435279846,"id":"https://metadata.un.org/sdg/16"}],"sustainable_development_goals_aurora":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"grobid_xml":false,"pdf":false},"content_urls":null,"referenced_works_count":58,"referenced_works":["https://openalex.org/W585404194","https://openalex.org/W605406608","https://openalex.org/W1483235608","https://openalex.org/W1536870794","https://openalex.org/W1539889977","https://openalex.org/W1565140295","https://openalex.org/W1572121282","https://openalex.org/W1579208251","https://openalex.org/W1599254503","https://openalex.org/W1965421006","https://openalex.org/W1968627762","https://openalex.org/W1968834791","https://openalex.org/W1970326724","https://openalex.org/W1973673950","https://openalex.org/W1993006443","https://openalex.org/W1993663609","https://openalex.org/W1997436135","https://openalex.org/W2002656340","https://openalex.org/W2015831639","https://openalex.org/W2022538355","https://openalex.org/W2022750466","https://openalex.org/W2023775431","https://openalex.org/W2024125267","https://openalex.org/W2034416210","https://openalex.org/W2038151520","https://openalex.org/W2043496199","https://openalex.org/W2051685892","https://openalex.org/W2056047440","https://openalex.org/W2056757396","https://openalex.org/W2058759022","https://openalex.org/W2061279408","https://openalex.org/W2066982277","https://openalex.org/W2088772645","https://openalex.org/W2091713602","https://openalex.org/W2116506228","https://openalex.org/W2116553137","https://openalex.org/W2118607208","https://openalex.org/W2119162261","https://openalex.org/W2124225785","https://openalex.org/W2129404407","https://openalex.org/W2129976751","https://openalex.org/W2133809177","https://openalex.org/W2138187959","https://openalex.org/W2145272554","https://openalex.org/W2154820256","https://openalex.org/W2158234727","https://openalex.org/W2163899854","https://openalex.org/W2164269380","https://openalex.org/W2339106955","https://openalex.org/W2885321266","https://openalex.org/W2895487432","https://openalex.org/W3123282572","https://openalex.org/W3124423022","https://openalex.org/W3125954055","https://openalex.org/W3152911746","https://openalex.org/W4241243496","https://openalex.org/W4285719527","https://openalex.org/W6600613292"],"related_works":["https://openalex.org/W2298791573","https://openalex.org/W237938136","https://openalex.org/W4417468691","https://openalex.org/W189856081","https://openalex.org/W7001953184","https://openalex.org/W2197974621","https://openalex.org/W2119762248","https://openalex.org/W2970989718","https://openalex.org/W4220931226","https://openalex.org/W2471000987"],"abstract_inverted_index":{"Purpose":[0],"The":[1,80,171,198,246],"purpose":[2],"of":[3,12,57,62,72,85,90,121,134,165,185],"this":[4],"study":[5,81,154,172],"is":[6],"to":[7,9,39,87,176,187,203],"contribute":[8],"the":[10,20,26,55,60,68,88,113,128,150,153,163,174,183,223,249],"understanding":[11],"corporate":[13,58],"processes":[14],"for":[15,107,141,190,256],"developing":[16],"a":[17,83,91,208,227],"sustainability":[18,42,77,92,143,166,228,232,242],"report,":[19],"hurdles":[21],"faced":[22],"by":[23,67],"organisations":[24,181],"and":[25,36,70,74,95,100,131,144,162,188,205,236,243],"way":[27,209],"in":[28,41,138,179,194,207,248],"which":[29,158,210],"organisational":[30,114],"change":[31,191,221],"towards":[32],"improved":[33],"accountability":[34,244],"occurs":[35],"can":[37],"lead":[38],"changes":[40],"performance.":[43],"Design/methodology/approach":[44],"This":[45],"research":[46,52,200],"involves":[47],"engagement":[48],"through":[49,182,216],"an":[50],"action":[51,199],"approach":[53,201],"involving":[54],"observation":[56],"meetings,":[59],"provision":[61],"feedback":[63,157],"on":[64],"those":[65],"meetings":[66],"researchers":[69],"review":[71],"internet":[73],"hard":[75],"copy":[76],"reporting.":[78],"Findings":[79],"identified":[82],"number":[84],"impediments":[86,186],"development":[89],"reporting":[93,160,229],"framework":[94],"its":[96],"integration":[97],"into":[98,168,234],"planning":[99,235],"decision":[101,169,237],"making,":[102],"as":[103,105],"well":[104],"forces":[106,189],"change.":[108,123],"These":[109],"were":[110,125],"analysed":[111],"using":[112],"literature,":[115],"particularly":[116],"Kurt":[117],"Lewin's":[118],"integrated":[119],"model":[120],"planned":[122],"Differences":[124],"observed":[126],"between":[127],"state\u2010owned":[129],"organisation":[130,224,252],"prior":[132,195],"studies":[133],"shareholder":[135],"owned":[136,251],"companies":[137],"their":[139],"motivations":[140],"achieving":[142],"greater":[145],"accountability.":[146],"Practical":[147],"implications":[148],"From":[149],"organisation's":[151],"perspective,":[152],"provided":[155],"immediate":[156],"enhanced":[159],"practices":[161],"incorporation":[164],"issues":[167,233],"making.":[170],"has":[173],"potential":[175],"improve":[177],"practice":[178],"other":[180],"identification":[184],"not":[192,212],"considered":[193],"theorising.":[196],"Originality/value":[197],"contributes":[202],"knowledge":[204],"theorising":[206],"could":[211],"have":[213],"been":[214],"achieved":[215],"interviews":[217],"alone.":[218],"It":[219],"assisted":[220],"within":[222],"in:":[225],"adopting":[226],"framework;":[230],"integrating":[231],"making;":[238],"and,":[239],"further":[240],"embedding":[241],"values.":[245],"findings":[247,255],"state":[250],"contrast":[253],"recent":[254],"shareholder\u2010owned":[257],"companies.":[258]},"counts_by_year":[{"year":2026,"cited_by_count":30},{"year":2025,"cited_by_count":43},{"year":2024,"cited_by_count":37},{"year":2023,"cited_by_count":36},{"year":2022,"cited_by_count":28},{"year":2021,"cited_by_count":33},{"year":2020,"cited_by_count":38},{"year":2019,"cited_by_count":47},{"year":2018,"cited_by_count":43},{"year":2017,"cited_by_count":34},{"year":2016,"cited_by_count":24},{"year":2015,"cited_by_count":32},{"year":2014,"cited_by_count":31},{"year":2013,"cited_by_count":26},{"year":2012,"cited_by_count":25}],"updated_date":"2026-10-30T12:39:25.321706","created_date":"2016-06-24T00:00:00"}
