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Insights into the application of AI-augmented research methods for informing accounting practice: the development – through AI - of accountability-related prescriptions pertaining to seasonal work Meditari Accountancy Research Pub Date : 2024-03-25 Bronwyn Eager, Craig Deegan, Terese Fiedler
Purpose The purpose of this study is to provide a detailed demonstration of how artificial intelligence (AI) can be used to potentially generate valuable insights and recommendations regarding the role of accounting in addressing key sustainability-related issues. Design/methodology/approach The study offers a novel method for leveraging AI tools to augment traditional scoping study techniques. The
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Do nonfinancial reporting practices matter in SDG disclosure? An exploratory study Meditari Accountancy Research Pub Date : 2024-03-12 Olayinka Adedayo Erin, Paul Olojede
Purpose The Agenda 2030 have drawn a lot of interest in academic studies. This necessitates accounting research on nonfinancial reporting and sustainable development goals (SDG) disclosure in an under-investigated context. The purpose of this study is to examine the contribution of nonfinancial reporting practices to SDG disclosure by 120 companies from 12 African nations for the years 2016 to 2020
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Measuring and reporting environmental impacts of dairy farming Meditari Accountancy Research Pub Date : 2024-03-12 Inani Husna Zamri, Beverley R. Lord, Natasja Steenkamp
Purpose This study aims to explore farmers’ perceptions of environmental impacts of dairying and their practices towards implementing environmental management accounting (EMA) techniques. Design/methodology/approach Semi-structured interviews were held with five dairy farmers in the South Island of New Zealand (NZ). Findings Dairy farmers perceive environmental sustainability in dairying as being able
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The impact of audit committee attributes on integrated reporting quality: evidence from European companies listed on the STOXX Europe 600 index Meditari Accountancy Research Pub Date : 2024-03-11 Saida Belhouchet, Jamel Chouaibi
Purpose This paper aims to shed light on the relationship between audit committee attributes and integrated reporting quality (IRQ). Design/methodology/approach Data on a sample of 360 European firms selected from the STOXX Europe 600 index between 2010 and 2021 were used to test the model based on multiple regression for panel data to analyze the effect of audit committee attributes on IRQ. This paper
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Rethinking accounting education for a sustainable future: charting a course for sustainable development goals 2030 Meditari Accountancy Research Pub Date : 2024-03-06 Radiah Othman, Rashid Ameer
Purpose This paper aims to seek accounting graduates' perspectives on the demand for accounting in their workplaces, on the gaps in accounting education (AE), and on the future of the accounting profession, inspired by the new definition of accounting proposed by Carnegie et al. (2021, 2022, 2023a), to adopt a strong focus on sustainable development goals (SDGs) in AE to inculcate tertiary students
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Corporate social responsibility and bank value: evidence from bank capital Meditari Accountancy Research Pub Date : 2024-02-26 Grace Low, Qi Li
Purpose This study aims to examine the effect of corporate social responsibility (CSR) on banks’ capital, value and risk by investigating its impact on capital inflows and asset quality. The authors aim to investigate the value-protective characteristics of socially responsible performance. Design/methodology/approach This study uses a two-stage least squares approach with instrumental variables, with
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Sustainable development and First Nations values: a multidimensional accounting approach for mining proposals Meditari Accountancy Research Pub Date : 2024-02-16 Sanja Pupovac, Mona Nikidehaghani
Purpose The purpose of this study is to examine the extent to which using accounting as a multidimensional practice that encompasses technical, social and moral dimensions facilitates the instigation and advancement of a culture of sustainable development. Design/methodology/approach A qualitative approach was used to analyse the case of Waratah Coal Pty Ltd vs Youth Verdict Ltd – a dispute over a
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Accounting in and by the extractive industries: development of a conceptual framework and avenues for future research Meditari Accountancy Research Pub Date : 2024-02-06 Grant Samkin, Dessalegn Getie Mihret, Tesfaye Lemma
Purpose We develop a conceptual framework as a basis for thinking about the impact of extractive industries and emancipatory potential of alternative accounts. We then review selected alternative accounts literature on some contemporary issues surrounding the extractive industries and identify opportunities for accounting, auditing, and accountability research. We also provide an overview of the other
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Shifting perspectives: unveiling the dual nature of sustainability materiality in integrated reports Meditari Accountancy Research Pub Date : 2024-02-05 Neelam Setia, Subhash Abhayawansa, Mahesh Joshi, Nandana Wasantha Pathiranage
Purpose Integrated reporting enhances the meaningfulness of non-financial information, but whether this enhancement is progressive or regressive from a sustainability perspective is unknown. This study aims to examine the influence of the Integrated Reporting () Framework on the disclosure of financial- and impact-material sustainability-related information in integrated reports. Design/methodology/approach
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An institutionalist political-economy perspective on social and environmental accounting Meditari Accountancy Research Pub Date : 2024-01-31 Manuel Castelo Castelo Branco, Delfina Gomes, Adelaide Martins
Purpose The purpose of this study is to contribute to the discussion surrounding the definition of accounting proposed by Carnegie et al. (2021a, 2021b) and further elaborated by Carnegie et al. (2023) from/under an institutionalist political-economy (IPE) based foundation and to specifically extend this approach to the arena of social and environmental accounting (SEA). Design/methodology/approach
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Integrating sustainability in management control systems: an exploratory study on Italian banks Meditari Accountancy Research Pub Date : 2024-01-18 Paola Ferretti, Cristina Gonnella, Pierluigi Martino
Purpose Drawing insights from institutional theory, this paper aims to examine whether and to what extent banks have reconfigured their management control systems (MCSs) in response to growing institutional pressures towards sustainability, understood as environmental, social and governance (ESG) issues. Design/methodology/approach The authors conducted an exploratory study at the three largest Italian
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Comprehensive board composition and corporate social responsibility disclosure: a case of Jordan before and after the Arab Spring crisis Meditari Accountancy Research Pub Date : 2024-01-18 Esam Emad Ghassab, Carol Tilt, Kathyayini Kathy Rao
Purpose The purpose of this paper is to examine the impact of social movements engendered by the Arab Spring crisis on the relationship between corporate social responsibility disclosure (CSRD) and corporate governance attributes, particularly board composition, considering the importance of governance after the Arab Spring event. Design/methodology/approach Content analysis was used to examine the
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Do female chief financial officers and female directors cooperate? Evidence from investment efficiency Meditari Accountancy Research Pub Date : 2024-01-19 Ismaanzira Ismail, Effiezal Aswadi Abdul Wahab
Purpose This paper aims to examine whether the cooperation between female chief financial officers (CFO) and the proportion of female directors would impact investment efficiency. The investigation is grounded in the increasing number of female top managers globally and the notion that female tends to cooperate more with other female than with male. Design/methodology/approach This study uses publicly
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Mandatory CSR regulations and social disclosure: the mediating role of the CSR committee Meditari Accountancy Research Pub Date : 2024-01-15 Dhanushika Samarawickrama, Pallab Kumar Biswas, Helen Roberts
Purpose This study aims to examine the association between mandatory corporate social responsibility (CSR) regulations (CSR mandate) and social disclosures (SOCDS) in India. It also investigates whether CSR committees mediate the relationship between CSR mandate and SOCDS. Furthermore, this paper explores how business group (BG) affiliation moderates CSR committee quality and SOCDS. Design/methodology/approach
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Corporate reputation, cost of capital and the moderating role of economic development: international evidence Meditari Accountancy Research Pub Date : 2024-01-08 Muhammad Nurul Houqe, Habib Zaman Khan, Olayinka Moses, Arun Elias
Purpose The purpose of the study is to examine the impact of corporate reputation (hereafter CR) and the degree of economic development on firms’ cost of capital remains unresolved. This study addresses these issues. Design/methodology/approach Using a global sample across 20 countries, the study investigates the discrete and joint effects of CR and jurisdictional economic development on the cost of
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Looking within: cultivating compassion for shaping sustainable mindsets in accounting education Meditari Accountancy Research Pub Date : 2024-01-02 Lisa Powell, Nicholas McGuigan
Purpose This paper aims to explore the role of individual inner dimensions in fostering sustainable mindsets in accounting students and graduates. Individual inner dimensions such as compassion shape our behaviour and responses to sustainability challenges. Consideration of inner dimensions, in conjunction with sustainability knowledge and skill development, is needed for reshaping the accounting profession
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The disclosure of climate-related risks and opportunities in financial statements: the UK’s FTSE 100 Meditari Accountancy Research Pub Date : 2023-12-19 Zahra Borghei, Martina Linnenluecke, Binh Bui
Purpose This paper aims to explore current trends in how companies disclose climate-related risks and opportunities in their financial statements. As part of the authors’ analysis, they examine: whether forward-looking assumptions and judgements are typically considered in reporting climate-related risks/opportunities; whether there are differences in the reporting practices of firms in carbon-intensive
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The mediating role of corporate social responsibility in good corporate governance and firm value relationship: evidence from European financial institutions Meditari Accountancy Research Pub Date : 2023-12-18 Hanen Ben Fatma, Jamel Chouaibi
Purpose This paper aims to investigate the direct and indirect links between good corporate governance (GCG) and firm value using corporate social responsibility (CSR) as a mediating variable. Design/methodology/approach The data used in this research was collected from the Thomson Reuters Eikon ASSET4 database, involving 108 financial institutions belonging to 12 European countries listed on the stock
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A review and analysis of impression management with photographs in sustainability reporting Meditari Accountancy Research Pub Date : 2023-12-07 Majid Kanbaty, Andreas Hellmann, Lawrence Ang, Liyu He
Purpose Although photographs in sustainability reports are useful in conveying complex messages, they may also be used to manipulate the presentation of disclosures to exploit the limited cognitive processing capacity of humans. Therefore, this paper aims to examine the features of photographs aimed at capturing individuals’ attention through visual structures and evoking specific emotions through
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Intelligibility of communication with stakeholders after accounting system change: an exploratory data analysis of Italian universities Meditari Accountancy Research Pub Date : 2023-12-05 Justyna Fijałkowska, Dominika Hadro, Enrico Supino, Karol M. Klimczak
Purpose This study aims to explore the intelligibility of communication with stakeholders as a result of accrual accounting adoption. It focuses on changes in the use of visual forms and the readability of text that occurred immediately after the adoption of accrual accounting in performance reports of Italian public universities. Design/methodology/approach The authors collect the stakeholder section
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Sustainability control systems in short-term operational and long-term strategic decision-making Meditari Accountancy Research Pub Date : 2023-11-27 Sanjaya C. Kuruppu, Markus J. Milne, Carol A. Tilt
Purpose This study aims to respond to calls for more research to understand how sustainability control systems (SCSs) feature (or do not feature) in short-term operational and long-term strategic decision-making. Design/methodology/approach An in-depth case study of a large multinational organisation undertaking several rounds of sustainability reporting is presented. Data collection was extensive
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Sustainability management accounting – enabling macro-level sustainability transformation towards the United Nations Sustainable Development Goals Meditari Accountancy Research Pub Date : 2023-11-06 Katherine L. Christ, Samanthi Dijkstra-Silva, Roger L. Burritt, Stefan Schaltegger
Purpose Business has a critical part to play in transforming the global economy and society to achieve sustainable development. Many granular sustainability accounting and management tools have been offered. To systematize these piecemeal developments, this paper aims to develop a framework for analysis of the potential role of sustainability management accounting (SMA). The key challenge addressed
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Driving financial results is not the only priority! An exploration of the future role of chief financial officer: a grounded theory approach Meditari Accountancy Research Pub Date : 2023-09-19 Manoj Chatpibal, Wornchanok Chaiyasoonthorn, Singha Chaveesuk
Purpose This study aims to develop a conceptual framework for the role of chief financial officer (CFO) in an ever-changing environment. As previous research focused on responding to specific crises, there have been theoretical and practical gaps in the role of CFO. The study's goal is to fill a critical gap by developing a comprehensive and integrated set of roles to assist the CFO in a constantly
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Do CEO risk-reducing incentives affect operating leverage? Evidence from CEO inside debt holdings Meditari Accountancy Research Pub Date : 2023-09-19 Gurmeet Singh Bhabra, Ashrafee Tanvir Hossain
Purpose The purpose of this paper is to investigate the relationship between CEOs' inside debt holdings (pension benefits and deferred compensation) and the operating leverage of the firms they manage, with the aim to examine whether CEO incentives play a role in corporate risk-taking. Design/methodology/approach The authors investigate the relation between CEO inside debt holdings (CIDH) (pension
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Accounts and counter-accounts: accounting and accountability for asbestos-related liabilities Meditari Accountancy Research Pub Date : 2023-08-29 Sarath Lal Ukwatte Jalathge, Hang Tran, Lalitha Ukwatte, Tesfaye Lemma, Grant Samkin
Purpose This study aims to investigate disclosure of asbestos-related liabilities in corporate accounts and counter-accounts to examine whether and how accounting contributes to corporate accountability for asbestos-contaminated products. Design/methodology/approach This study uses the Goffmanesque perspective on impression management to examine instances of concealed asbestos-related liabilities in
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Towards concise reporting through integrated reporting: a bibliometric review Meditari Accountancy Research Pub Date : 2023-08-24 Abdallah A.S. Fayad, Arifatul Husna Binti Mohd Ariff, Sue Chern Ooi, Aidi Ahmi, Saleh F.A. Khatib
Purpose This paper aims to systematically analyse the publications in the field of integrated reporting (IR) and to present an overview of the current publication trends in IR based on the data obtained from the Scopus database. Design/methodology/approach Selected bibliometric indicators and bibliometrix R-packages are used in examining metrics like annual publication trends, authors with the most
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Analysing SDG disclosure and its impact on integrated thinking and reporting Meditari Accountancy Research Pub Date : 2023-08-15 Fabio Rizzato, Alberto Tonelli, Simona Fiandrino, Alain Devalle
Purpose The study aims to empirically investigate whether the disclosure of Sustainable Development Goals (SDGs) affects the level of integrated thinking and reporting (ITR) on a sample of European listed companies. Design/methodology/approach The sample focusses on companies listed to the STOXX Europe 600 Index. Data have been gathered from Refinitiv DataStream for the period 2019–2020 for the measures
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Accounting infrastructure and promissory sustainable extractive industries: an actor-network theory analysis Meditari Accountancy Research Pub Date : 2023-08-15 Hang Tran, Lan Anh Nguyen, Tesfaye Lemma
Purpose This study aims to articulate the conceptual foundations of the role of accounting infrastructure (calculative practice and the communicative dimension of accounting) in extractive industries (EIs) towards a sustainable orientation from an actor-network theory (ANT) perspective. Design/methodology/approach This study is a literature-based analysis of the calculative property and communicative
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Board structure, firm performance variability and national culture Meditari Accountancy Research Pub Date : 2023-07-31 Peng Huang, Yue Lu
Purpose The purpose of the study is to examine the relation between board structure and firm performance variability in an international setting. The authors further explore the effect of national culture in shaping such relations. Design/methodology/approach The authors’ international sample contains 4,911 firms across 49 countries over the 2002–2017 period. The authors use national culture values
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A closer look at integrated reporting quality: a systematic review and agenda of future research Meditari Accountancy Research Pub Date : 2023-07-31 Ika Permatasari, Bambang Tjahjadi
Purpose This paper aims to conduct a systematic review of the literature on the quality of integrated reports (IR) and highlight the gaps in the existing research to provide directions and suggestions for future research. Design/methodology/approach This study was conducted through a systematic literature review using content analysis based on 40 papers from the Scopus, Web of Science and EBSCOhost
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Why is it so hard to provide a faithful representation? The impact of indirectly evoked incentives on the accounting policy decision and the accountant’s subsequent post-decision distortion Meditari Accountancy Research Pub Date : 2023-07-28 Ewa Wanda Maruszewska, Małgorzata Niesiobędzka, Sabina Kołodziej
Purpose The study aims to investigate the impact of indirectly evoked incentives, in the form of supervisor’s preferences, on the decision about accounting policy regarding depreciation method selection and to examine subsequent post-decision distortion by evaluating the depreciation method. Design/methodology/approach The authors conducted two experiments with control and treatment groups, manipulating
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The juridification of social accounting and the transposition process of the non-financial reporting directive 2014/95/EU Meditari Accountancy Research Pub Date : 2023-07-19 Sara Moggi, Glen Lehman, Alessandra Pagani
Purpose This paper aims to critically analyse the transposition implications of Union Directive 2014/95. This Directive identified the need to raise the transparency of the social and environmental information provided by the undertakings to a similarly high level across all Member States. Design/methodology/approach The paper considers how the European Member States of the European Union (EU) have
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Industry specialization and tax avoidance in the Australian banking industry Meditari Accountancy Research Pub Date : 2023-07-17 Yosra Mnif, Marwa Tahri
Purpose The purpose of this study is to examine the impact of industry specialization of audit partners and audit committee members on the level of tax avoidance in Australian banks. Design/methodology/approach This study uses a multivariate regression analysis based on hand-collected data consisting of 180 observations from Australian domestic banks between 2010 and 2018. Findings The primary results
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Accounting for a mining company’s transformation in Ukraine Meditari Accountancy Research Pub Date : 2023-06-23 Olga Iermolenko, Anders Hersinger
Purpose This study aims to investigate how and why a new management accounting control (MAC) regime emerged in a previously government-owned energy company with a Soviet past in the context of changing politico-economic dynamics in Ukraine. Design/methodology/approach Drawing upon data from a case study of a large Ukrainian energy company with a Soviet past that has undergone major transformations
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The quality of energy efficiency disclosures: an exploratory study of Australian cities Meditari Accountancy Research Pub Date : 2023-06-22 Parvez Mia, James Hazelton, James Guthrie Am
Purpose This study aims to evaluate the quality of the energy efficiency disclosures made by Australian cities. As cities are significant energy users, and energy use is a crucial source of greenhouse gas emissions, energy efficiency initiatives can play an essential role in addressing climate change. Yet, little is understood about the energy efficiency disclosures being made. Design/methodology/approach
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Two minds and double entries: an application of cognitive psychology to corporate reporting Meditari Accountancy Research Pub Date : 2023-06-15 Avani Sebastian
Purpose An understanding of the role of decision-making has been emphasised since the seminal works on human information processing and professional judgements by accountants. The interest in these topics has been reignited by the increasing digitisation of the financial reporting and auditing processes. Whilst the behavioural research on accounting is well-established, the application of seminal works
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Mapping the state of expanded audit reporting: a bibliometric view Meditari Accountancy Research Pub Date : 2023-06-13 Bita Mashayekhi, Ehsan Dolatzarei, Omid Faraji, Zabihollah Rezaee
Purpose This study aims to identify the intellectual structure of expanded audit reporting (EAR), offers a quantitative summation of prominent themes, contributors and knowledge gaps and provides suggestions for further research. Design/methodology/approach This research uses various bibliometric techniques, including co-word and co-citation analysis for EAR science mapping, based on 123 papers from
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Do fiscal rules of local debt affect municipal off-budget activities? Analysis of various types of municipalities Meditari Accountancy Research Pub Date : 2023-06-12 Anna Białek-Jaworska, Agnieszka Krystyna Kopańska
Purpose This paper aims to determine whether local governments (LGs) use non-consolidated municipally owned companies (MOCs), excluded from public sector entities and, consequently, from sub-national debt to avoid fiscal debt limits. This paper contributes to the literature by analysing the fiscal debt rule’s impact on the off-budget municipal activities in total and separate in different types of
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Configurational analysis of corporate governance and corporate social responsibility reporting assurance: understanding the role of board and CSR committee Meditari Accountancy Research Pub Date : 2023-05-31 Zeena Mardawi, Aladdin Dwekat, Rasmi Meqbel, Pedro Carmona Ibáñez
Purpose Reacting to the calls in the contemporary literature to further examine the relationship between board attributes and firms’ decisions to obtain corporate social responsibility assurance (CSRA) through the use of pioneering techniques, this study aims to analyse the influence of such attributes together with the existence of a corporate social responsibility (CSR) committee on the adoption
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Higher education system and doctoral programmes: a renewed multi-criteria evaluation model of European Accounting Doctoral Programmes Meditari Accountancy Research Pub Date : 2023-05-24 Rosa Vinciguerra, Francesca Cappellieri, Michele Pizzo, Rosa Lombardi
Purpose This paper aims to define a hierarchical and multi-criteria framework based on pillars of the Modernization of Higher Education to evaluate European Accounting Doctoral Programmes (EADE-Model). Design/methodology/approach The authors applied a quali-quantitative methodology based on the analytic hierarchy process and the survey approach. The authors conducted an extensive literature and regulation
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Family control and corporate anti corruption disclosures: the moderating effect of female directors Meditari Accountancy Research Pub Date : 2023-05-12 Jihad Al-Okaily
Purpose This paper aims to examine the effect of family control on corporate anticorruption disclosures of UK publicly listed firms and whether female board directors moderate the latter relationship. Design/methodology/approach This paper uses Poisson regression analysis for a sample of 1,546 FTSE 350 firm-year observations. Weighted least squares and propensity score matching are then used to assess
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New challenges for public value and accountability in the age of big data: a bibliometric analysis Meditari Accountancy Research Pub Date : 2023-05-10 Pietro Pavone, Paolo Ricci, Massimiliano Calogero
Purpose This paper aims to investigate the literacy corpus regarding the potential of big data to improve public decision-making processes and direct these processes toward the creation of public value. This paper presents a map of current knowledge in a sample of selected articles and explores the intersecting points between data from the private sector and the public dimension in relation to benefits
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Reflecting on intellectual capital measurement and management in European universities Meditari Accountancy Research Pub Date : 2023-04-17 Giustina Secundo, Rosa Lombardi, Johannes Dumay, James Guthrie A.M.
Purpose This paper aims to critically review intellectual capital (IC) accounting research and practices in European public universities, specifically in Spain, Austria and Italy. These three countries represent the majority of IC accounting research related to universities. Design/methodology/approach This study critically reviews a selection of university-based IC accounting research, applying Alvesson
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Service performance reporting and principles-based authoritative guidance: an analysis of New Zealand higher education institutions Meditari Accountancy Research Pub Date : 2023-03-31 Pei-Chi Kelly Hsiao, Mary Low, Tom Scott
Purpose This paper aims to examine the extent to which performance indicators (PIs) reported by New Zealand (NZ) higher education institutions (HEIs) correspond with accounting standards and guidance and the effects issuance of principles-based authoritative guidance and early adoption of Public Benefit Entity Financial Reporting Standard 48 (PBE FRS 48) have on the PIs disclosed. Design/methodology/approach
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Sustainability, market performance and FinTech firms Meditari Accountancy Research Pub Date : 2023-03-28 Osama F. Atayah, Khakan Najaf, Md Hakim Ali, Hazem Marashdeh
Purpose The purpose of this paper is to provide empirical evidence on the suitability of a Bloomberg Environmental (E), Social (S) and Governance (G) (ESG) disclosure index designed for companies from the USA and to investigate the sustainability quality and stock performance of FinTech companies. Design/methodology/approach Data from all FinTech and non-FinTech firms in the USA was acquired from Bloomberg
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Constructing the accurate forecast: an actor-network theory approach Meditari Accountancy Research Pub Date : 2023-03-20 Tiina Henttu-Aho, Janne T. Järvinen, Erkki M. Lassila
Purpose This paper empirically demonstrates the major organizational events of a rolling forecasting process and the roles of controllers therein. In particular, this study aims to investigate how the understanding of a “realistic forecast” is translated and questioned by various mediators in the rolling forecasting process and how it affects the quality of planning as the ultimate accuracy of forecasts
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Environmental reporting quality in Japan: discussing normativity, quasi-mandatory approach and norm entrepreneurship Meditari Accountancy Research Pub Date : 2023-03-14 Afdal Madein
Purpose Japan applies a quasi-mandatory approach to corporate environmental reporting by defining the desired norm through formal law and guidelines and pushing large companies to be role models regardless of their sensitivity to environmental impacts. This study aims to analyze the change in Japanese companies reporting quality to justify this approach’s capability to produce normativity of environmental
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Remuneration committees, CEO compensation, skills and retention Meditari Accountancy Research Pub Date : 2023-03-14 Arifur Khan, Sutharson Kanapathippillai, Steven Dellaportas
Purpose The purpose of this study is threefold: to examine the impact of a remuneration committee (RC) on the level of chief executive officer (CEO) remuneration; whether firms with a RC, pay a premium to CEOs with different skill sets (general or specific); and whether a pay premium mitigates the potential for CEO turnover. Design/methodology/approach This study uses a sample of 5,305 firm-year observations
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Wave after wave: unboxing 40 years of auditing ethics research Meditari Accountancy Research Pub Date : 2023-03-03 Zeena Mardawi, Elies Seguí-Mas, Guillermina Tormo-Carbó
Purpose To the best of the authors' knowledge, this is the first study that aims to present a comprehensive view of the auditing ethics literature by unboxing 40 years of efforts in the field. Design/methodology/approach This study combined bibliometric, social network and content analysis by analyzing 114 articles published in accounting and top business ethics journals on the Web of Science database
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Serendipity and management accounting change Meditari Accountancy Research Pub Date : 2023-02-28 Giacomo Pigatto, Lino Cinquini, Andrea Tenucci, John Dumay
Purpose This study aims to explore the serendipitous discovery of integrated reporting (IR) by Alpha, an Italian small and medium-sized enterprise (SME). Alpha piqued the curiosity when the authors discovered that it experimented with IR alongside other management accounting practices, such as the Balanced Scorecard. As the authors reflected on Alpha’s experiences, the authors had to opportunistically
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Interrogating the environmental accountability of foreign oil and gas companies in Basra, Iraq: a stakeholder theory perspective Meditari Accountancy Research Pub Date : 2023-02-28 Leanne J. Morrison, Alia Alshamari, Glenn Finau
Purpose This paper aims to interrogate the accountabilities of the foreign companies which have directly invested in the Iraqi oil and gas industry. Design/methodology/approach Using both qualitative and quantitative methodologies, the authors first map the stakeholder accountabilities (qualitative) of foreign oil and gas companies and second, the authors seek to demonstrate quantitatively – through
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Extractive sector governance: does a nexus of accountability render local extractive industries transparency initiatives ineffective? Meditari Accountancy Research Pub Date : 2023-02-28 Olayinka Moses, Dimu Ehalaiye, Matthew Sorola, Philippe Lassou
Purpose The purpose of this study is to examine the Nigerian Extractive Industry Transparency Initiative’s (NEITI) ineffectiveness in delivering public accountability to Nigerian citizens. Although this failure is recognised in prior literature, the authors contend that NEITI’s role is obscured by one-sided links to external factors. Design/methodology/approach The conceptual framework presented in
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The relationship between corporate governance mechanisms and integrated reporting practices and their impact on sustainable development goals: evidence from South Africa Meditari Accountancy Research Pub Date : 2023-02-28 Mohamed Moshreh Ali Ahmed
Purpose The first purpose of this paper is to investigate whether corporate governance mechanisms, in particular the characteristics of the board, audit committee and risk management committee, are associated with the level of disclosure in integrated reports of South African listed firms. The second purpose of this paper is to analyze how integrated reporting (IR) affects the sustainable development
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Does corporate governance improve integrated reporting quality? A meta-analytical investigation Meditari Accountancy Research Pub Date : 2023-02-13 Voicu D. Dragomir, Mădălina Dumitru
Purpose The relationships between integrated reporting quality (IRQ) and corporate governance characteristics have been studied extensively, but the results are still inconclusive and, sometimes, contradictory. The purpose of this paper is to systematize the results of previously published studies on the relationship between corporate governance and IRQ. Design/methodology/approach This paper uses
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Non-financial reporting in hybrid organizations – a systematic literature review Meditari Accountancy Research Pub Date : 2023-01-31 Husanboy Ahunov
Purpose This paper aims to systematically review the field of non-financial reporting (NFR) in hybrid organizations, focusing on state-owned enterprises, third-sector organizations and public–private partnerships. This is a timely attempt to identify the state of the art in the literature and outline the future research agenda. The paper answers two research questions: RQ1. What can be learned about
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Does sustainability in executive remuneration matter? The moderating effect of Italian firms’ corporate governance characteristics Meditari Accountancy Research Pub Date : 2023-01-27 Alex Almici
Purpose This paper aims to verify whether the integration of sustainability in executive compensation positively affects firms’ non-financial performance and whether corporate governance characteristics enhance the relationship between sustainability compensation and firms’ non-financial performance and to expand the domain of the impact of sustainability on non-financial performance. Design/methodology/approach
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Accountabilities and stakeholder expectations regarding asbestos-free building materials supply chain: an actor-network theory perspective Meditari Accountancy Research Pub Date : 2023-01-27 Lalitha Ukwatte, Tehmina Khan, Pavithra Siriwardhane, Sarath Lal Ukwatte Jalathge
Purpose The purpose of this paper is to explore issues relating to imposing a ban on the importation of asbestos-contaminated building materials (ACBMs) in the Australian context to better understand the multiple accountabilities and consequences. Design/methodology/approach This study undertakes a qualitative content analysis of the multiple accountabilities and stakeholder expectations using the
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The paranoid style in the sociology of financial reporting principles Meditari Accountancy Research Pub Date : 2023-01-18 Brian A. Rutherford
Purpose This paper aims to analyse the character and strength of the claims made in an emerging literature offering a sociology of financial reporting principles. Design/methodology/approach The analysis evaluates exemplary works in the literature against the characteristics of the paranoid style first identified by Richard Hofstadter: overheated claims of a far-reaching, malign and collusive machinery
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Decision-making and resilience in agriculture: improving awareness of the role of accounting Meditari Accountancy Research Pub Date : 2023-01-11 Joanne Louise Tingey-Holyoak, Sarah Ann Wheeler, Constantin Seidl
Purpose Australian agriculture is facing increasingly uncertain weather patterns which is impacting financial performance, exacerbated by worsening terms of trade and a decline in commodity prices. Increasing the resilience and adaptive capacity of the primary production sector is of key importance. Governments and farmer groups often depict technology adoption as the salvation of farming, frequently
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Institutional isomorphism under the test of Non-financial Reporting Directive. Evidence from Italy and Spain Meditari Accountancy Research Pub Date : 2023-01-05 Stefanía Carolina Posadas, Silvia Ruiz-Blanco, Belen Fernandez-Feijoo, Lara Tarquinio
Purpose This paper aims to analyse the impact of the European Union (EU) Directive on the quality of sustainability reporting under the institutional theory lens. Specifically, the authors evaluate what kind of institutional pressure has the highest impact on the quality of corporate disclosure on sustainability issues. Design/methodology/approach The authors build a quality index based on the content