Table of contents
An empirical study of sustainability reporting assurance: current trends and new insights
Kholod Fahad Alsahali, Ricardo MalagueñoThis study aims to examine trends in the global assurance practices of sustainability reports, updating and broaden the extant literature and proving new insights that could guide…
Packages of management control systems, entrepreneurial orientation and performance in Brazilian startups
Anderson Betti Frare, Ana Paula Capuano da Cruz, Carlos Eduardo Facin Lavarda, Chris AkroydThis study aims to understand the relationship between the elements of a startup firms’ management control system (MCS) package, its entrepreneurial orientation (EO) and firm…
Sustainability reporting or integrated reporting: which one is valuable for investors?
Ika Permatasari, I Made NarsaThis research is motivated by the development of dialogue and debate regarding company reporting in the form of sustainability reporting (SR) – which is separate from the annual…
The dark side of hyperconnectivity in the accounting profession
Sari Mansour, Dima Mohanna, Diane-Gabrielle TremblayThis paper aims to understand the antecedents and consequences of using the smartphone and/or tablet by professional accountants for business purposes outside of regular working…
Internal audit’s evolving performance role: lessons from the South African public sector
Asogan Moodley, Barry Ackers, Elza OdendaalThe formal adoption of internal auditing within the South African public sector was made compulsory by the Public Finance Management Act, No. 1 of 1999. Despite internal…
From interactive control to IT project performance: examining the mediating role of stakeholder analysis effectiveness
Farzana Asad Mir, Davar RezaniaThis paper aims to unpack the relationship between the interactive use of project control systems (PCS) and project performance by examining the role of stakeholder analysis…
Exploring risk culture controls: to what extent can the development of organizational risk culture be controlled and how?
Franziska Grieser, Burkhard PedellThis study aims to explore the controllability of risk culture, identify and categorize risk culture controls used in firms and explore how industry and ownership structure affect…
How centrality bias in subjective evaluation affects positive and negative employee work behavior: a real-effort task experiment
Lufi Yuwana Mursita, Ertambang NahartyoBased on the referent cognitions theory (RCT), individuals compare their outcomes to a given reference point. The purpose of this study is to investigate the effect of centrality…
Management accounting and the concepts of exploratory data analysis and unsupervised machine learning: a literature study and future directions
Steen NielsenThis paper contributes to the literature by discussing the impact of machine learning (ML) on management accounting (MA) and the management accountant based on three sources…
ISSN:
1832-5912Online date, start – end:
2005Copyright Holder:
Emerald Publishing LimitedOpen Access:
hybridEditor:
- Prof Zahirul Hoque