Purpose -The purpose of this study is to analyze whether whistleblowing is a fact among accounting professionals when there is a serious wrongdoing at the workplace and to investigate the differences between accounting professionals about whistleblowing intention according to demographic variables. This paper reviews whistleblowing behavior in the context of professional accounting in Turkey. This study discusses whistleblowing event and analyzes it by using the scenario technique. Design/methodology/approach -Three whistleblowing scenarios were used and participants were asked to indicate the likelihood that the individual in the scenario would blow the whistle. Participants indicated blowing the whistle action on a seven-point likert-type of scale for the given scenario. Findings -The main hypothesis is the differences between whistleblowing behavior of accounting professionals in relation to such demographic characteristics as working conditions, total tenure, gender, age, membership and number of customers according to the scenario. The findings support that accounting professionals' demographic factors are important to understand the whistleblowing behavior from their perspectives. Whistleblowing is experienced among accounting professionals above the average level for each scenario. There are no differences about accounting professionals' whistleblowing behavior in terms of their demographic characteristics (working circumstances, total tenure, age, membership and number of customers) with the exception of gender and age variables.Research limitations/implications -This study's results come with some limitations. One limitation is the low response rate achieved in the data collection process. Another limitation is that this study is conducted among accounting professionals, so these finding results cannot be generalized to other different professionals in Turkey. Practical implications -The findings of the study may get the board of directors' or managers' attention to the point that they should become aware of the importance of whistleblowing in their organizations to encourage employees to report the wrongdoings internally. Social implications -When employees report these wrongdoings outside the organization, corporate reputation of the company can be damaged. This ethical issue should be solved in the context of the organization. Originality/value -This study aims to make several contributions to the accounting and management literature. First, it extends the recent accounting literature on whistleblowing by examining demographic characteristics. Second, most of the studies use questionnaire to collect the data from the participants, but in this study, the authors used the scenario technique that reflects the whistleblowing behavior tendency in a work environment in order to learn accounting professionals' evaluations of whistleblowing behavior.

In this study, we construct a classificatory scheme of impression management tactics and apply it to a sample of sustainability report and annual report CEO statements issued by large Turkish companies. We find a wide range of impression management tactics applied in both types of CEO statements. However, impression management in sustainability report CEO statements emerges as more limited and uniform, revealing clearer prioritizations of impression management tactics when compared to annual report CEO statements. Sustainability report CEO statements emphasize tactics that allow the company to highlight carefully selected, isolated aspects of their sustainability engagement. At the same time, they rarely employ tactics that are geared towards more systematic (quantitative) performance evaluation. We attribute these differences to the way in which corporate sustainability performance is commonly conceptualized and evaluated, emphasising qualitative performance dimensions rather than the reporting of quantitative performance metrics. This results in the application of a different impression management tactics mix and limits the usefulness of sustainability reports as an accountability mechanism when compared to corporate annual reports. In addition, we provide tentative evidence for the context‐specific nature of impression management, with the choice of impression management tactics reflecting the institutional environment a company is based in.

Purpose – The main purpose of this paper is to illustrate the role of accounting and accounting professionals in sustainability by conducting an in-depth literature review. Design/methodology/approach – This is a review-based article that does not contain empirical research. A comprehensive literature research was conducted by using online databases of selected scientific publishers and using keywords such as accounting, accounting professionals, sustainability, sustainability reporting and sustainability accounting. In addition to that, web pages of the accounting regulatory bodies and four big audit companies were also investigated. Findings – Based upon the literature survey, it can be said that there is a lack of defining the relationship between the sustainability concept and accounting and also potential solutions to overcome the problems which create challenges for accounting and accounting professionals. Research limitations/implications – The only limitation of the study can be explained as it being a literature survey. Practical implications – It is expected that the results of the paper will appear in several applications among accounting professionals, the firm that they work in, the association of professional accountants, education institutions and all the stakeholders of accounting, especially in countries with the relatively early stage of sustainability practices. The paper may give insight into aforementioned stakeholders of accounting in reformation of accounting toward sustainability. Originality/value – The main contribution of this paper is to fulfill the gap in the accounting and sustainability literature by suggesting “certified sustainability accountant” credential that is equipped with core knowledge of environmental engineering as a specialized profession to handle the technical accounting problems that are related to sustainability.

Due to the increasing sustainability concerns among society and investors, companies share information demonstrating their social and environmental impacts to make an impression in corporate reports. Thus, impression management is used to influence company stakeholders’ perception of their performance through graphs. Graphs presented in corporate reports are powerful impression management tools which communicate performance-related messages to the stakeholders. The purpose of this study is to examine the use of graphs to apply various impression management tactics in economic, social, and environmental disclosures of corporate reports. In this research, the use of graphs as an impression management tool has been determined through the corporate reports of 49 companies selected in the BIST (Borsa Istanbul) Sustainability Index of 2018 and 2019, Turkey. In total, 502 graphs in the reports of the selected companies were examined by descriptive analysis and the findings were statistically tested. According to the results, it was found that companies use both presentational enhancement and obfuscation as impression management tactics in corporate reports. This study helps to fill the research gap in the absence of an empirical study conducted in an emerging economy, Turkey. Additionally, it is the first study that focuses on graphs with impression management tactics that has ever been conducted in Turkey.

Purpose-The main purpose of this study is to understand the effect of green human resource management practices on environmental sustainability. Companies that have responsibility about environmental issues want to reach green goals. Therefore, green movement in human resources policies as recruitment, selection, training and development, performance evaluation can improve environmental performance of the organization. Methodology-In this study, we make theoretical suggestions for further studies to understand green human resources practices and its role in environmental sustainability. Findings-Organizational culture, structure and strategy should be shaped to enhance sustainable development in the organization. By this way, organization would be more engaged in social and environmental responsibilities by their organization' adaptation to green human resources practices. Conclusion-These implications are valuable to understand the human side of environmental management and its contribution to sustainable human resource management. Green human resources management (GHRM) which also develops corporate reputation can foster employees' involvement in environmental practices and make them motivated in green activities.