Meditari Accountancy Research
Issue(s) available: 33 – From Volume: 20 Issue: 1, to Volume: 28 Issue: 6
Category:
Accounting and Finance
Volume 28
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Issue 6 2020
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Issue 5 2020 (Re)building trust: sustainability and non-financial reporting and the European Union regulation
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Issue 4 2020
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Issue 3 2020
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Issue 2 2020
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Issue 1 2020
Volume 27
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Issue 6 2019
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Issue 5 2019 The disruptive and transformative potential of new technologies for Accounting, Accountants and Accountability
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Issue 3 2019
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Issue 2 2019
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Issue 1 2019
Volume 26
Volume 25
Volume 24
Volume 23
Volume 22
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Issue 2 2014
Volume 21
Volume 20
The influence of institutional qualities on CSR engagement: a comparison of developed and developing economies
Abdullah Al-Mamun, Michael SeamerThis study aims to investigate the effects of institutional qualities on corporate social responsibility (CSR) engagement from a global perspective.
Big data and data analytics in auditing: in search of legitimacy
Federica De Santis, Giuseppe D’OnzaThis study aims to analyze the utilization of big data and data analytics (BDA) in financial auditing, focusing on the process of producing legitimacy around these…
Integrated thinking, orchestration of the six capitals and value creation
Roshan Herath, Samanthi Senaratne, Nuwan GunarathneThis paper aims to explore how the integrated thinking of a chief executive officer (CEO) impacts the management’s orchestration of the six capitals to create value in an…
Micro Data analytics: a test for analytical procedures
Pierluigi SantosuossoDespite the potential of Big Data analytics, the analysis of Micro Data represents the main way of forecasting the expected values of recorded amounts and/or ratios for…
Accountability for climate change: a research synthesis through the lenses of the integrated thinking approach
Sandro Brunelli, Camilla Falivena, Chiara Carlino, Francesco VenutiThe increasing responsibility of organisations towards society and the environment has inverted the relationship between accounting and accountability, leading to…
Loan loss provision models in Brazilian banks
Fernando Galdi, André De Moura, Robson FrançaThis paper investigates which loan loss provision (LLP) model [International Accounting Standards39 (IAS39) based on incurred losses and Brazilian Central Bank Generally…
Embedding smart technologies in accounting to meet global irrigation challenges
Joanne Louise Tingey-Holyoak, John Dean Pisaniello, Peter BussAgriculture is under pressure to produce more food under increasingly variable climate conditions. Consequently, producers need management innovations that lead to…
Broadening the horizons of intellectual capital disclosure to the sports industry: evidence from top UEFA clubs
Filippo Vitolla, Nicola Raimo, Michele Rubino, Antonello GarzoniThe football industry presents a unique setting for intellectual capital analysis. This study aims to investigate the online intellectual capital disclosure level of top…
Internal auditors’ perceptions of their role as assurance providers: a qualitative study in the Tunisian public sector
Imen Khelil, Hichem KhlifThe objective of this paper is to provide insights into internal auditors’ perceptions and experiences regarding their role as assurance providers in the Tunisian public…
Female directors and CSR disclosure in Bangladesh: the role of family affiliation
Pallab Kumar Biswas, Helen Roberts, Rosalind Heather WhitingThis paper aims to investigate the impact of female director affiliations to governing families on corporate social responsibility (CSR) disclosures in the context of…
Accounting for sustainable finance: Does fair value measurement fit for long-term equity investments?
Vera PaleaThe purpose of this paper is to discuss whether fair value accounting fits for long-term equity investments, which are considered key to retool economies according to…
Ethics disclosure as strategy: a longitudinal case study
Sriyalatha Kumarasinghe, Indujeeva Keerthilal Peiris, André M. EverettThis study investigates how a globally-oriented, developing country enterprise formulates and implements ethics strategies, policies and behaviours with respect to its…
The challenges of sustainability reporting and their management: the case of Estra.
Patrice De Micco, Loredana Rinaldi, Gianluca Vitale, Sebastiano Cupertino, Maria Pia MaraghiniThe purpose of this paper is to investigate the challenges that companies could face over time when dealing with sustainability reporting (SR) and focusses on potential…
External auditor and KAMs reporting in alternative capital market of Thailand
Muttanachai SuttipunThis study aims to investigate the extent, level and pattern of key audit matters (KAMs) reporting by companies listed in the market for alternative investment (MAI) in…
The diffusion and adoption of integrated reporting: a cross-country analysis on the determinants
Megawati Oktorina, Sylvia Veronica Siregar, Desi Adhariani, Aria Farah MitaThis study aims to provide empirical evidence on the determinants of voluntary integrated reporting (<IR>) disclosure quality.
Repairing legitimacy through discourses: insights from the Volkswagen’s 2015 diesel scandal
Cristina Florio, Alice Francesca SprovieroThis study aims to explore how corporate discourses enact legitimation strategies aimed at repairing pragmatic, moral and cognitive legitimacy types (Suchman, 1995) after…
Key performance indicators disclosure in the context of the EU directive: when does stakeholder pressure matter?
Joanna Krasodomska, Ewelina ZarzyckaThe paper aims to explore the effect of stakeholder pressure on the disclosure of key performance indicators (KPIs) and the patterns of this disclosure in large public…
Perceptions of salient stakeholders on the integration of sustainability education into the accounting curriculum: a Jordanian study
Huthaifa Al-Hazaima, Mary Low, Umesh SharmaThis paper aims to examine the perceptions of salient stakeholders in Jordan concerning the importance of integrating sustainability education (SE) into the accounting curriculum.
Seven principles to ensure future-ready accounting graduates – a model for future research and practice
Rouxelle De VilliersThe business environment is changing and education at university business schools does not appear to keep pace. This paper aims to identify principles to guide educators…
The effectiveness of artificial neural networks applied to analytical procedures using high level data: a simulation analysis
Stewart Li, Richard Fisher, Michael FaltaAuditors are required to perform analytical procedures during the planning and concluding phases of the audit. Such procedures typically use data aggregated at a high…
Student experiences studying accounting in English as an additional language
Sonnette Smith, Adelia Carstens, Lesley StainbankThis paper aims to explore the individual and social learning experiences of first-year accounting students studying in English as an additional language. The challenges…
Integrated thinking rolls! Stakeholder engagement actions translate integrated thinking into practice
Alain Devalle, Melchior Gromis di Trana, Simona Fiandrino, Demetris VrontisThis study aims to investigate the approaches to and the actions of integrated thinking (IT) based on stakeholder engagement practices to mitigate the perception of IT as…
Investigating the sustainability habitus: insights from Aramex’s sustainability practices and reports
Larissa von Alberti-Alhtaybat, Zaidoon Alhatabat, Khaldoon Al-HtaybatThe current study aims to investigate the development of the sustainability habitus in the Arab Middle East (ME) based on the pioneer case organisation, Aramex, which has…
ICD corporate communication and its determinants: evidence from Italian listed companies’ websites
Giuseppe Nicolò, Natalia Aversano, Giuseppe Sannino, Paolo Tartaglia PolciniThis study aims to analyse the extent and type of online intellectual capital (IC) disclosure provided by a sample of 117 Italian listed companies. The study also seeks to…
Exploring the relationship between audit and technology. A bibliometric analysis
Rita Lamboglia, Domenica Lavorato, Eusebio Scornavacca, Stefano ZaThe purpose of this study is to map the conceptual structure of the body of knowledge linking digital technologies and auditing, with the aim of contributing to a better…
Insights from narrative disclosures regarding integrated thinking in integrated reports in South Africa and Japan
Rayhan Arul, Charl de Villiers, Ruth DimesThis study aims to provide insights into the poorly understood concept of integrated thinking by comparing and contrasting disclosures related to integrated thinking…
Profiling interdisciplinary accounting research: an analysis of publication descriptors in three leading journals
Lina Xu, Steven Dellaportas, Zhiqiang Yang, Sophia JiThe aim of this study is to profile interdisciplinary accounting research and the facilitating role played by researchers by probing the characteristics of published…
Tax risks control and sustainable development: evidence from China
Wanyi ChenTax risks are common in China but often ignored by enterprises. Determining how to measure tax risks and effectively identify and control influencing factors is the key to…
Financial statement comparability and corporate investment efficiency
Ahmed Alhadi, Ahsan Habib, Grantley Taylor, Mostafa Hasan, Khamis Al-YahyaeeThe purpose of this paper is to examine the relation between financial statement comparability and corporate investment efficiency of a large sample of US firms.
Thinking through the integration of corporate reporting: exploring the interplay between integrative and integrated thinking
Nicholas McGuigan, Ellen Haustein, Thomas Kern, Peter LorsonThis paper aims to introduce an analytical focus on an individual’s integrative thinking capacity to further understand integrated thinking within the organisation…
CSR expenditure, mandatory CSR reporting and financial performance of listed firms in India: an institutional theory perspective
Kofi Mintah Oware, Thathaiah MallikarjunappaThe purpose of this study is to examine the moderating effect of mandatory corporate social responsibility (CSR) reporting on CSR expenditure and financial performance of…
Mandatory vs voluntary exercise on non-financial reporting: does a normative/coercive isomorphism facilitate an increase in quality?
Jonida Carungu, Roberto Di Pietra, Matteo MolinariThis paper aims at investigating the quality of non-financial reporting (NFR) in light of Directive no. 2014/95/EU. Specifically, it focuses on the quality of NFR in…
PPPs and non-financial value: a critical analysis of public policy and implications for social, environmental and indigenous cultural values
Gordon Boyce, Lachlan McDonald-KerrThis paper investigates how contemporary public policy for public-private partnerships (PPPs) deals with non-financial values and thereby shapes the way social, cultural…
Ascertaining auditors’ intentions to use blockchain technology: evidence from the Big 4 accountancy firms in Italy
Luca Ferri, Rosanna Spanò, Gianluca Ginesti, Grigorios TheodosopoulosThis study aims to provide an empirically informed view on the auditing profession’s readiness to embrace “disruptive” technologies. Relying on evidence from Big 4…
Leadership-in-teams, ready, willing and able: perspectives of international accounting students
Heinrich Oosthuizen, Paul De Lange, Trevor Wilmshurst, Nicola BeatsonThe purpose of this study is to explore the reasons why international accounting students in higher education in Australia do not accept leadership roles in academic…
Integrated thinking: measuring the unobservable
Irma Malafronte, John PereiraThe purpose of this paper is to add to the growing literature on integrated thinking and reporting by exploring the challenges of measuring integrated thinking in academic…
Barriers for sustainability reporting: evidence from Indo-Pacific region
Dinithi Dissanayake, Sanjaya Kuruppu, Wei Qian, Carol TiltThe purpose of this paper is to provide insights into the barriers for sustainability reporting practices in five different countries in the Indo-Pacific region.
Corporate governance disclosures by Spanish universities: how different variables can affect the level of such disclosures?
Javier Andrades, Domingo Martinez-Martinez, Manuel Larrán JorgeThis paper aims to examine how the level of corporate governance disclosures by Spanish universities is influenced by a set of variables.
Institutional environment and environmental, social and governance accounting among banks in West Africa
Haruna MaamaThis study investigated the influence of institutional environment on the environmental, social and governance (ESG) accounting practices of banks in West Africa. The…
Twenty years of XBRL: what we know and where we are going
Francesca Bartolacci, Andrea Caputo, Andrea Fradeani, Michela SoverchiaThis paper aims to extend the knowledge of eXtensible Business Reporting Language (XBRL) to synthesize what 20 years of accounting and business literature on XBRL suggests…
Environmental disclosure and sentiment analysis: state of the art and opportunities for public-sector organisations
Laura Rocca, Davide Giacomini, Paola ZolaBecause of the expansion of the internet and Web 2.0 phenomenon, new challenges are emerging in the disclosure practises adopted by organisations in the public-sector…
Sustainability key performance indicators and the global reporting initiative: usage and challenges in a developing country context
Dinithi DissanayakeFirst, this paper aims to explore the extent of the global reporting initiative (GRI) sustainability key performance indicator (KPI) usage in sustainability reporting by…
The implementation of sustainability reporting in a small and medium enterprise and the emergence of integrated thinking
Adriana Rossi, Mercedes Luque-VílchezThis study aims to examine the process through which sustainability is integrated into the organizational practices of accounting.
How management control systems enable and constrain integrated thinking
Ruth Dimes, Charl de VilliersThis paper aims to examine how management control systems (MCS) can enable and constrain the successful adoption of integrated thinking in an organisation.
The digital transformation of corporate reporting – a systematic literature review and avenues for future research
Rosa Lombardi, Giustina SecundoThis paper aims to provide a systematic literature review (SLR) of the relationship between smart and digital technologies and organisations’ reporting processes…
Value creation attempts via photographs in sustainability reporting: a legitimacy theory perspective
Irshad Ali, Sumit Lodhia, Anil K. NarayanThis paper aims to investigate the use of legitimacy strategies via the usage of photographic disclosures in sustainability reporting as an attempt towards creating value.
The state of disclosures on Aboriginal engagement: an examination of Australian mining companies
Amanpreet Kaur, Wei QianThis paper aims to examine the nature and level of disclosures on engagement with Aboriginal communities by Australian mining companies.
The neoliberal reality of higher education in Australia: how accountingisation is corporatising knowledge
Ann Martin-Sardesai, James Guthrie AM, Lee ParkerAs accounting academics, the authors know that performance measurement is well-trodden ground in the literature. Yet rarely have they turned their gaze inwards to examine…
South African accounting academics’ conceptualisations of the teaching-research nexus
Ilse Lubbe, Angus DuffAccounting academics in South Africa (SA) have been criticised for their lack of focus on research, stating that their primary responsibility is the teaching of…
Accountants’ behavioural reactions to external threats: the mediating role of proactive personality in the goal orientation process
Andrea Tomo, Davide de GennaroIn a period of profound crisis for professions, this paper aims to develop knowledge about the role of proactive personality in the relationship between accountants…
Impression management strategies and water disclosures – the case of CDP A-list
Ana Fialho, Ana Morais, Rosalina Pisco CostaThe purpose of this paper is to investigate whether the introduction of water security, in 2015, as a category in the Carbon Disclosure Project (CDP) Climate A-List…
Corporate governance and corporate social responsibility synergies: evidence from New Zealand
Rashid Zaman, Muhammad Nadeem, Mariela CarvajalThis paper aims to provide exploratory evidence on corporate governance (CG) and corporate social responsibility (CSR) interfaces. Although there remains a voluminous…
Accounting for biodiverse wildlife corridor plantations
Claire Horner, Neil DavidsonThis paper aims to explore the feasibility of implementing the natural inventory model (NIM) developed by Jones (1996, 2003) in biodiverse wildlife corridor plantations…
Accounting for non-financial matters: technologies of humility as a means for developing critical dialogic accounting and accountability
Judy Brown, Jesse DillardThe purpose of this paper is to present an expanded introduction of Jasanoff’s (2003, 2007) work on “technologies of humility” to the accounting literature and to show how…
CEO power and integrated reporting
Isabel-Maria Garcia-Sanchez, Nicola Raimo, Filippo VitollaThis study aims to analyse the role that the chief executive officer (CEO) has on integrated reporting (IR) adoption and whether this role is moderated by incentives to…
Drivers of integrated reporting by state-owned enterprises in Europe: a longitudinal analysis
Francesca Manes-Rossi, Giuseppe Nicolò, Adriana Tiron Tudor, Gianluca ZanellatoThis paper aims to explore the emerging phenomenon of integrated reporting (IR) in the context of state-owned enterprises (SOEs) and proposes a longitudinal analysis of…
Determinants of corporate corruption disclosures: evidence based on EU listed firms
Bikki Jaggi, Alessandra Allini, Gianluca Ginesti, Riccardo MacchioniThis study aims to examine the impact of corporate board characteristics and country-level legal system on corruption disclosures mandated by the recent European Union…
Integrated processing of sustainability accounting reports: a multi-utility company case study
Francesco Paolone, Alberto Sardi, Enrico Sorano, Alberto FerrarisOrganisations rarely adopted integrated processes for developing sustainability reports, although the literature and the business context recommend them for efficient…
Flows of information and meaning: a vocabulary approach to integrated thinking and reporting
Sonia Quarchioni, Pasquale Ruggiero, Rodolfo DamianoIntegrated reporting (IR) is increasingly becoming a practice useful not only for accountability but also for managerial purposes because of its potential role as a…
Enacting governance at the local level through management control systems: the case of a multinational energy company
Fabrizio Granà, Giulia Achilli, Cristiano Busco, Maria Federica IzzoThis paper draws on the case of a multinational energy company to explore the role played by management control systems (MCSs) in enacting governance policies at the local…
Developing forward-looking orientation in integrated reporting
Martin H. Kunc, Maria Cleofe Giorgino, Federico BarnabèAccording to the “strategic focus and future orientation” principle of the integrated reporting (<IR>) framework, <IR> should provide information useful to support…
Gender and CSR decisions: perspectives from Australian boards
Kathyayini Kathy Rao, Carol TiltWithin the board diversity literature, the issue of gender diversity has been extensively studied, however, limited research has examined whether gender diversity at board…
“Integrated thinking and reporting” towards sustainable business models: a concise bibliometric analysis
Assunta Di Vaio, Theodore Syriopoulos, Federico Alvino, Rosa PalladinoThis paper aims to provide a thorough and systematic overview of the academic literature focusing on the role of integrated reporting (IR) and integrated thinking (IT) in…
Assurance service and performance. Effect of CEO characteristics
Kofi Mintah Oware, T. MallikarjunappaThe purpose of this study is to investigate the impact of the choice of an assurance service provider on financial and social performance in an emerging economy. The study…
Financial and non-financial benefits of carbon controls
Binh Bui, Thu Phuong Truong, Ellie J. ChappleThis study aims to understand the organisational benefits of carbon-focussed management control systems (carbon MCS) under a regulatory context.
ISSN:
2049-372XRenamed from:
Meditari Accountancy ResearchOnline date, start – end:
2012Copyright Holder:
Emerald Publishing LimitedOpen Access:
hybridEditor:
- Prof Charl de Villiers
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