Meditari Accountancy Research: Volume 26 Issue 1

Is the medium the message?: Advancing the research agenda on the role of communication media in sustainability reporting

Sumit Lodhia

This paper aims to consider the vital role that the medium for communication plays in the sustainability reporting process and provides an agenda for advancing research in this…

Narrating the narrative turn in narrative accounting research:: Scholarly knowledge development or flat science?

Brian A. Rutherford

This paper aims to analyse the nature and extent of convergence within the literature of the narrative turn in narrative accounting research.

Progressive public administration and new public management in public sector accountancy: An international review

Bruce Vivian, Warren Maroun

This paper aims to evaluate responses to the International Public Sector Accounting Standards Board’s proposed conceptual framework for evidence of support of new public…

Designing a conceptual methodology for structuration research

Georgios Makrygiannakis, Lisa Jack

The purpose of this paper is to explore the application of social theory as conceptual methodology in the design of case study research.

Determinants of carbon management accounting adoption in Ghanaian firms

Edward Nartey

Carbon management accounting (CMA) is one part of sustainability accounting designed to provide information for the management of carbon dioxide (CO₂) releases. Adopting the…

Incentives and monitoring: impact on the financial and non-financial orientation of capital budgeting

Michael J. Turner, Leonard V. Coote

While investment decisions may be financial decisions, there is a growing recognition that they are also often non-financially based decisions. The purpose of this study is to…

Implications of corporate accountability on civil society: The case of Rosia Montana Gold Corporation (RMGC)

David Alexander, Adriana Tiron-Tudor, Ioana Dragu

This paper aims to focus on corporate accountability, analysing the case of Rosia Montana Gold Corporation (RMGC) from the perspective of civil society, acting as a significant…

Timely reporting and family ownership: the Portuguese case

Isabel Costa Lourenço, Manuel Castelo Branco, José Dias Curto

The purpose of this paper is to examine some factors influencing the timeliness of corporate financial reporting in Portugal, highlighting the differences between publicly listed…

Evaluating the long-term valuation effect of efficient asset utilization and profit margin on stock returns: Additional evidence from the DuPont identity

Robert Houmes, Charlie Chulee Jun, Kim Capriotti, Daphne Wang

This study aims to investigate the relations between long-window stock returns and prior years’ increases in DuPont identity components: profit margin and asset turnover. In…