Meditari Accountancy Research: Volume 31 Issue 2

Disentangling the effect of perceived performance management system accuracy on intrinsic and extrinsic motivation

Domenico Berdicchia, Enrico Bracci, Giovanni Masino

This study aims to explore the effects of performance management systems’ (PMS) perceived accuracy on employees’ motivation. More specifically, this study draws on motivation…

Performance evaluations and junior auditors’ attitude to audit behavior: a gender and culture comparative study

Sandra Khalil, Rabih Nehme

The purpose of this paper is to shed light on factors leading to unethical acts committed by auditors from a cultural and gender perspectives. It investigates differences in…

Translating sustainability strategies into performance: does sustainability performance management matter?

Ruzita Jusoh, Yazkhiruni Yahya, Suria Zainuddin, Kaveh Asiaei

Drawing on the natural resource-based view (NRBV) of the firm, this study aims to investigate the mediating role of sustainability performance management (SPM) practices in the…

Accountability disclosure of SOEs: comparing hybrid and private European news agencies

Ana Yetano, Daniela Sorrentino

This paper aims to explore the financial and non-financial accountability disclosure patterns of state-owned enterprises (SOEs), as hybrid organizations.

Will the revisions to GRI 303 improve corporate water reporting? The challenges of defining and operationalising “water stress”

Dushyanthi Hewawithana, James Hazelton, Greg Walkerden, Edward Tello

This paper aims to examine whether the disclosure obligations in areas of water stress required under the revised Global Reporting Initiative standard (GRI) 303 Water and…

Stakeholder engagement in sustainability reporting by Fortune Global 500 companies: a call for embeddedness

Putu Agus Ardiana

The purpose of this paper is to ascertain whether Fortune Global 500 companies embed stakeholder engagement in their sustainability reporting.

The strategic governance of the digital accounting environment: insights from virtual museums

Paolo Esposito, Alessandro Braga, Alessandro Sancino, Paolo Ricci

This paper aims to investigate the strategic governance of the digital transformation of the accounting environment in cultural organizations, with a specific focus on practices…

The moderating effect of culture on the relationship between accountability and professional scepticism

Medhat Endrawes, Shane Leong, Kenan M. Matawie

This study aims to examine whether accountability and culture have an impact on auditors’ professional scepticism. It also examines whether culture moderates the effect of…

Performance auditing and neoliberal governmentality: future research directions

Tarek Rana, Dessalegn Getie Mihret, Tesfaye T. Lemma

This paper aims to interpret the role and professional issues of public sector performance auditing (PA) as a mechanism of neoliberal governmentality in the New Public Management…

Financial inclusion, corporate social responsibility and firm performance – analysis of interactive relationship

Asit Bhattacharyya, Mahbub Khan

Prior studies on corporate social responsibility (CSR) and performance have frequently used unidirectional, single-equation regression although the literature recommends the…

Global trends in board diversity research: a bibliometric view

Saleh F.A. Khatib, Dewi Fariha Abdullah, Ahmed Elamer, Ibrahim Suleiman Yahaya, Andrews Owusu

This study aims to identify the main research development on board diversity and offers a quantitative synopsis of key themes and contributors, knowledge gaps and provides…

Barriers to institutionalization of an IFRS-based model: perceptions of Portuguese auditors

Alexandra Soares Fontes, Lúcia Lima Rodrigues, Carla Marques, Ana Paula Silva

In 2010, Portugal’s newly implemented Accounting Standardization System (SNC - Sistema de Normalização Contabilística) aligned Portuguese accounting standards for unlisted…