Hợp Thị Phạm

Management Accounting in the Circular Economy: Developing A Resource Efficiency Measurement Framework Through The Integration of Stakeholder Theory and Institutional Theory

The transition to a circular economy has become a defining economic imperative, yet the global circularity rate has fallen rather than risen, revealing a persistent gap between ambition and firm level realisation. Part of this gap is infrastructural: conventional management accounting was designed for a linear model...