Meditari Accountancy Research: Volume 29 Issue 2

Creating value: sustainability and accounting for non-financial matters in the pre- and post-corona environment

Sumit Lodhia, Umesh Sharma, Mary Low

This paper aims to introduce the special issue on “sustainability and accounting for non-financial matters: qualitative and quantitative research approaches”. This special issue…

Accounting for non-financial matters: technologies of humility as a means for developing critical dialogic accounting and accountability

Judy Brown, Jesse Dillard

The 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 it can…

Financial and non-financial benefits of carbon controls

Binh Bui, Thu Phuong Truong, Ellie J. Chapple

This study aims to understand the organisational benefits of carbon-focussed management control systems (carbon MCS) under a regulatory context.

Value creation attempts via photographs in sustainability reporting: a legitimacy theory perspective

Irshad Ali, Sumit Lodhia, Anil K. Narayan

This paper aims to investigate the use of legitimacy strategies via the usage of photographic disclosures in sustainability reporting as an attempt towards creating value.

Barriers for sustainability reporting: evidence from Indo-Pacific region

Dinithi Dissanayake, Sanjaya Kuruppu, Wei Qian, Carol Tilt

The purpose of this paper is to provide insights into the barriers for sustainability reporting practices in five different countries in the Indo-Pacific region.

Ethics disclosure as strategy: a longitudinal case study

Sriyalatha Kumarasinghe, Indujeeva Keerthilal Peiris, André M. Everett

This study investigates how a globally-oriented, developing country enterprise formulates and implements ethics strategies, policies and behaviours with respect to its…

PPPs and non-financial value: a critical analysis of public policy and implications for social, environmental and indigenous cultural values

Gordon Boyce, Lachlan McDonald-Kerr

This paper investigates how contemporary public policy for public-private partnerships (PPPs) deals with non-financial values and thereby shapes the way social, cultural and…

The state of disclosures on Aboriginal engagement: an examination of Australian mining companies

Amanpreet Kaur, Wei Qian

This paper aims to examine the nature and level of disclosures on engagement with Aboriginal communities by Australian mining companies.

Perceptions of salient stakeholders on the integration of sustainability education into the accounting curriculum: a Jordanian study

Huthaifa Al-Hazaima, Mary Low, Umesh Sharma

This paper aims to examine the perceptions of salient stakeholders in Jordan concerning the importance of integrating sustainability education (SE) into the accounting curriculum.