Meditari Accountancy Research: Volume 30 Issue 7

Stakeholder interactions as sources for organisational learning: insights from the water sector

Davide Giacomini, Diego Paredi, Alessandro Sancino

This paper aims to understand stakeholders' sentiments with respect to company policies in the water utilities (WU) sector and to explore if and how these sentiments could be a…

The facets of the sustainability paradox

Daniela Argento, Laura Broccardo, Elisa Truant

This paper aims to examine why the sustainability paradox exists and how it unfolds by focusing on intraorganizational dynamics. It explores how organizational actors perceive and…

The social return on investment model: a systematic literature review

Luigi Corvo, Lavinia Pastore, Marco Mastrodascio, Denita Cepiku

Social return on investment (SROI) has received increasing attention, both academically and professionally, since it was initially developed by the Roberts Enterprise Development…

The impact of the EU nonfinancial information directive on environmental disclosure: evidence from Italian environmentally sensitive industries

Marco Papa, Mario Carrassi, Anna Lucia Muserra, Monika Wieczorek-Kosmala

To determine whether to entrust the European Union (EU) to create a new nonfinancial reporting framework or endorse the extant reporting framework developed by the Global…

Blockchain in accounting practice and research: systematic literature review

Marco Bellucci, Damiano Cesa Bianchi, Giacomo Manetti

This study aims to review the academic literature on the utilization of blockchain in accounting practice and research to identify potential opportunities for further scientific…

The role of integrated reporting in communicating adherence to stakeholder capitalism principles during the COVID-19 pandemic

Joanna Dyczkowska, Joanna Krasodomska, Fiona Robertson

Stakeholder capitalism (SC) advocates that organisations should focus on creating long-term value for all key stakeholders rather than maximising short-term profits for…

The need for speed: an intuitive approach to understanding the relationship between audit quality and management earnings forecasts

David Lau, Koji Ota, Norman Wong

The purpose of this study is to investigate whether audit quality is associated with the speed with which managers revise earnings forecasts to arrive at the actual earnings…

To register or not to register for value-added tax? How tax rate changes can influence the decisions of small businesses in South Africa

Anna Herculina Anculien Schoeman, Christopher C. Evans, Hanneke Du Preez

Correct registration for the value-added tax (VAT) is a key aspect of tax compliance; it is vital in ensuring adequate tax revenue collection in all countries but particularly in…

How to assess the effectiveness of accounting education interventions: evidence from the assessment of a bridging course before introductory accounting

Corlia Joynt

This study aims to provide a thick description of a four-day bridging course in introductory accounting presented before the start of a student’s first year. The course aims to…

Water governance disclosure: the role of integrated reporting in the food, beverage and tobacco industry

Martin Botha, Merwe Oberholzer, Susanna Levina Middelberg

The purpose of this paper is to investigate current practices of water governance disclosure in the food, beverage and tobacco industry and to determine whether the quality of…

Does voluntary non-financial reporting matter for the evaluation of audit risk after a crisis period? Perceptions from Italian auditors

Sara Trucco, Maria Chiara Demartini, Kevin McMeeking, Valentina Beretta

This paper aims to investigate the effect of voluntary non-financial reporting on the evaluation of audit risk from the auditors’ viewpoint in a post-crisis period. Furthermore…

SME corporate governance: a literature review of informal mechanisms for governance

Karen Handley, Courtney Molloy

This paper takes a structured literature review (SLR) approach to identify gaps in the literature and suggest future research opportunities. It focuses on corporate governance…