Article

Swalih, M. M., Ram, R. ORCID: https://orcid.org/0000-0003-3130-6275 and Tew, E. (2024) Environmental management accounting for strategic decision-making: a systematic literature review. Business Strategy and the Environment. ISSN 1099-0836 doi: https://doi.org/10.1002/bse.3828

Afolabi, H., Ram, R. ORCID: https://orcid.org/0000-0003-3130-6275 and Rimmel, G. ORCID: https://orcid.org/0000-0001-9055-950X (2023) Influence and behaviour of the new standard setters in the sustainability reporting arena: implications for the Global Reporting Initiative’s current position. Sustainability Accounting, Management and Policy Journal, 14 (4). pp. 743-775. ISSN 2040-8021 doi: https://doi.org/10.1108/SAMPJ-01-2022-0052

Afolabi, H., Ram, R. ORCID: https://orcid.org/0000-0003-3130-6275, Hussainey, K., Nandy, M. and Lodh, S. (2023) Exploration of small and medium entities’ actions on sustainability practices and their implications for a greener economy. Journal of Applied Accounting Research, 24 (4). pp. 655-681. ISSN 0967-5426 doi: https://doi.org/10.1108/JAAR-09-2022-0252

Jorissen, A., Ram, R. ORCID: https://orcid.org/0000-0003-3130-6275 and Barros, P. M. (2022) Are IFRS Standards a 'trusted' language for private firm credit decisions? An analysis of country differences in users’ perspective. Accounting and Finance, 62 (2). pp. 3021-3065. ISSN 1467-629X doi: https://doi.org/10.1111/acfi.12949

Afolabi, H., Ram, R. ORCID: https://orcid.org/0000-0003-3130-6275 and Rimmel, G. ORCID: https://orcid.org/0000-0001-9055-950X (2022) Harmonization of sustainability reporting regulation: analysis of a contested arena. Sustainability, 14 (9). 5517. ISSN 2071-1050 doi: https://doi.org/10.3390/su14095517

Ram, R. ORCID: https://orcid.org/0000-0003-3130-6275 and Newberry, S. (2017) Agenda entrance complexity in international accounting standard setting: the case of IFRS for SMEs. Abacus, 53 (4). pp. 485-512. ISSN 1467-6281 doi: https://doi.org/10.1111/abac.12122

Ram, R. ORCID: https://orcid.org/0000-0003-3130-6275 and Newberry, S. (2013) IFRS for SMEs: the IASB’S due process. Australian Accounting Review, 23 (1). pp. 3-17. ISSN 1035-6908 doi: https://doi.org/10.1111/j.1835-2561.2012.00174.x

Ram, R. ORCID: https://orcid.org/0000-0003-3130-6275 and Reddy, M. (2007) Corporate governance in Fiji’s Native Land Trust Board. Pacific Economic Bulletin, 22 (2). pp. 36-52. ISSN 0817-8038

Book or Report Section

Afolabi, H., Ram, R. ORCID: https://orcid.org/0000-0003-3130-6275 and Rimmel, G. ORCID: https://orcid.org/0000-0001-9055-950X (2024) Transition in the sustainability standard setting for global sustainable development: the role of the IFRS Foundation and other salient groups. In: Venturelli, A. and Mio, C. (eds.) The Routledge Handbook of Accounting for the Sustainable Development Goals. Routledge. ISBN 9781032518282 (In Press)

Afolabi, H., Ram, R. ORCID: https://orcid.org/0000-0003-3130-6275 and Rimmel, G. ORCID: https://orcid.org/0000-0001-9055-950X (2024) Convergence of sustainability reporting standards for sustainable development: are salient institutions obliging? In: Rimmel, G. ORCID: https://orcid.org/0000-0001-9055-950X, Aras, G., Baboukardos, D., Krasodomska, J., Nielsen, C. and Schiemann, F. (eds.) Research Handbook on Sustainability Reporting. Research Handbooks on Accounting. Edward Elgar Publishing. ISBN 9781035316250 (In Press)

Egan, M., Ji, K. and Ram, R. ORCID: https://orcid.org/0000-0003-3130-6275 (2023) Opportunities for deficient accountability through IFRS group accounting requirements. In: Carnegie, G. D. and Napier, C. J. (eds.) Handbook of Accounting, Accountability and Governance. Research Handbooks on Accounting series. Edward Egar, Cheltenham, pp. 424-447. ISBN 9781800886537

Conference or Workshop Item

Newberry, S. and Ram, R. ORCID: https://orcid.org/0000-0003-3130-6275 (2015) Understanding complexities in international accounting standard setting: agenda entry and the case of IFRS for SMEs. In: Accounting & Finance Association of Australia and New Zealand conference, 5 - 7 July 2015, Hobart, Australia. (Unpublished)

Ram, R. ORCID: https://orcid.org/0000-0003-3130-6275 (2013) Exploring the role of staff in the IASB's standard setting process: a case of IFRS for SMEs standard. In: 36th Annual Congress of the European Accounting Association EAA 2013, 6 - 8 May 2013, Paris, France.

Ram, R. ORCID: https://orcid.org/0000-0003-3130-6275 and Newberry, S. (2010) The International Accounting Standards Board's agenda formulation process: a standard for small and medium-sized entities. In: 5th Workshop on Accounting and Regulation, 23 - 25 September 2010, Siena, italy.