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This paper draws on the thinking of the nineteenth-century Italian philosopher and poet Giacomo Leopardi and scholars who studied his thoughts on the relationship between nature and humans. Leopardi's philosophy of nature recognizes the alienness of nature in relation to humankind, thus challenging human governance of the planet. The poet’s thoughts align with the dilemma identified in the Anthropocene literature: who speaks for nature? This dilemma has accounting implications in terms of the frameworks and disclosures to be adopted. Therefore, Leopardi’s thoughts can become the basis for a more articulated and complex understanding of some key concepts and issues at the roots of SEA.

The paper utilizes content analysis to examine four essays by Giacomo Leopardi, which serve as the source of our data.

Leopardi recognizes the alienness of nature with respect to humanity and the voicelessness of nature as a generative of conflict. He also warned of the consequences of human governance that does not take nature’s needs into account. These findings open a discussion on the complex accounting implications of the distance between humanity and nature. They can inspire SEA scholars to change the status quo by developing new accounting frameworks from the perspective of nature and adopting forms of governance of nature that recognize the need to protect it as a voiceless stakeholder.

Through Leopardi’s humanistic and poetic philosophy, the perspective of nature can be infused into SEA studies, thereby promoting the need for a multidisciplinary and complex approach to the discipline.

The purpose of this study is to focus on, namely, the international financial reporting standards (IFRS) or local generally accepted accounting principles (GAAP) effects of financial reporting as a corporate governance mechanism on mergers and acquisitions (M&As) for banking institutions during the global financial crisis.

I investigate the characteristics of bank financial statements before the start of the global crisis, which helps to explain the relationships between the accounting standards and the global financial crisis. The observations, which are based on 3,178 deals in a sample period, are crucially important for corporate governance and bank performance. The results from our analysis are robust to a wide variety of modifications in our research design and are corroborated by descriptive statistics, one-way ANOVA and a two-sample t-test on a sample of banks that voluntarily adopted IFRS for M&As.

The find that IFRS-based monitoring of banks M&As in terms of higher quality financial reporting is negatively linked with bank performance, whereas local GAAP-based monitoring of banks’ M&A is positively associated with accounting performance. Finally, our main results for higher quality financial reporting under local GAAP or IFRS generally hold after controlling for various analyses and relationships between account standards and the financial crisis.

Financial reporting standards setting a corporate governance mechanism are considered since it was impacted recently during the global financial crisis and became a great matter of concern.

The value of this paper is determined by an empirical investigation of the relationships between bank performance and accounting and financial reporting standards in the context of the global economy.

This study aims to provide an overview of the dimension of stored collections displayed in visible storage and to indicate the main factors which hinder their accessibility.

This study is based on quantitative analysis: a survey was conducted through the offices of International Council of Museums and direct invitations to 2,558 museums located worldwide.

The study estimated 32% on average the share of stored collections displayed in visible storage. The analysis provides a picture of how many stored items are made accessible in visible storage across the continents, according to the collection’s type and size and the museums’ legal status. In addition, several aspects of visible storage are investigated to highlight whether or not it truly enables museums to achieve accessibility of their stored collections and which factors might hinder the accessibility. Amid them, the foremost factors involve the inadequacy of resources, such as the lack of staff (71%) and poor budget (68%). Because of it, museums are prone to setting up offsite storage (37%), often 16 km far from the city centre, thereby questioning the concept of accessibility itself.

One major limitation of this study is that it does not consider people’s standpoints. Therefore, the author recommends that future studies focus on what people opine on visible storage, such as their appreciation of the display format, the behind-the-scenes, their need for interpretation and the degree of satisfaction with their information needs, as well as their perception of the size of stored collections.

These findings suggest that museums could take action in areas whereby the data demonstrated weaknesses in terms of accessibility. For instance, museums could set up a shuttle service or arrange public transportation service to allow people to visit offsite storage. Additionally, financial accessibility might be achieved by not charging some groups (elderly, students, etc.).

The topic of stored collections and their accessibility has crucial social implications because not displaying collections triggers inequality amid social groups of excluded people and a small elite.

This study focuses on visible storage as a possible solution to enhance the accessibility of collections and indicates to what extent visible storage provides this accessibility. On the contrary, previous research did not estimate how much visible storage impacts the accessibility of stored collections.