Meditari Accountancy Research: Volume 27 Issue 5


Table of contents - Special Issue: The disruptive and transformative potential of new technologies for Accounting, Accountants and Accountability

Guest Editors: James Hazelton

The disruptive and transformative potential of new technologies for accounting, accountants and accountability: A review of current literature and call for further research

Mauricio Marrone, James Hazelton

This paper aims to explore the extent to which technology and disruption has been considered within the accounting literature, to introduce the five papers which compose…

Visualization of tax avoidance and tax rate convergence: Exploratory analysis of world-scale accounting data

Chika Saka, Tomoki Oshika, Masayuki Jimichi

This study aims to explore the evidence of the probability of firms’ tax avoidance and the downward convergence trend of national statutory tax rates and firms’ effective…

Blockchain and its implications for accounting and auditing

Enrique Bonsón, Michaela Bednárová

Technological developments such as blockchain seem to be the next step in a digital era and might reshape the way we do business. They are expected to have an impact on…

CSR communication through Facebook in the Latin American integrated market (MILA): Disclosure, interactivity and legitimacy

Yuli Marcela Suárez-Rico, Mª Antonia García-Benau, Mauricio Gómez-Villegas

This study aims to analyse CSR communication in the Latin American Integrated Market companies using Facebook, by studying disclosure and its determinants along with the…

COBIT 5 compliance: best practices cognitive computing risk assessment and control checklist

Jana van Wyk, Riaan Rudman

The purpose of this paper was to develop a comprehensive best practices checklist that can be used by governing bodies to identify and evaluate an enterprise’s risk…

Art, accounting and technology: unravelling the paradoxical “in-between”

Nicholas McGuigan, Alessandro Ghio

The purpose of this paper is to provide a critical reflection on how ongoing revolutionary technological changes can extend the possibilities of accounting into artistic…

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  • Prof Charl de Villiers