Meditari Accountancy Research: Volume 24 Issue 1

Accounting for the Bitcoin: accountability, neoliberalism and a correspondence analysis

Asheer Ram, Warren Maroun, Robert Garnett

Given its innovative characteristics and increasing popularity, the Bitcoin, and other virtual currencies, are expected to become mainstream, leading to the need for a generally…

Accounting, identity, autopoiesis + sustainability: A comment, development and expansion on Lawrence, Botes, Collins and Roper (2013)

Tehmina Khan, Rob Gray

This paper is prompted by an analysis of accounting and accounting education by Lawrence et al. (2013) in this journal. In that paper, the authors use the theory of autopoiesis to…

Acquisitions and the value versus growth phenomenon

Wessel M. Badenhorst

The purpose of this paper is to investigate whether investors value the future growth from acquisitions and the subsequent realisations thereof accurately.

Social responsibility disclosure in the international gambling industry: a research note

Tiffany Cheng Han Leung, Rob Gray

This paper aims to explore the extent to which social responsibility and social and environmental reporting and disclosure have any relevance in the (so-called) controversial…

Social reports in Italian universities: disclosures and preparers’ perspective

Carlotta Del Sordo, Federica Farneti, James Guthrie, Silvia Pazzi, Benedetta Siboni

Although there is no mandatory requirement for Italian universities to report beyond a financial report, several universities have produced a social report, despite the context of…

The nature of voluntary greenhouse gas disclosure – an explanation of the changing rationale: Australian evidence

Zahra Borghei, Philomena Leung, James Guthrie

This paper aims to explore the nature of voluntary greenhouse gas (GHG) disclosure by non-GHG-registered companies among industry sectors over a period after the introduction of…

The legitimacy of IFRS: An assessment of the influences on the due process of standard-setting

Christa Wingard, Jan Bosman, Bright Amisi

The purpose of this paper is to assess the influences on the due process of standard-setting with reference to the legitimacy of the financial reporting “soft law” that is…