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Article
Publication date: 1 December 2002

Brian A Rutherford

This paper reports the results of an interview programme designed to investigate the processes involved in the production of narrative accounting statements, and specifically the…

Abstract

This paper reports the results of an interview programme designed to investigate the processes involved in the production of narrative accounting statements, and specifically the Operating and Financial Review, with a view to identifying the effect such processes might have on the content and character of such statements. A range of features of the production process is identified with the potential to affect the content and character of statements, and thus to influence the relationship between the content and character of statements and the characteristics of the companies producing them, such as size, performance, risk and sector. The pattern of potential impacts is likely to be a complex one. It is suggested that preparers face a range of choices in the preparation of narrative financial statements that may be wider than some realise.

Details

Journal of Applied Accounting Research, vol. 6 no. 3
Type: Research Article
ISSN: 0967-5426

Keywords

Open Access
Article
Publication date: 31 August 2016

Mara Ridhuan Che Abdul Rahman

Intellectual capital (IC) is believed to be more important resources to add the value of a company rather than physical assets. This gives rise to the increasing practice of…

Abstract

Intellectual capital (IC) is believed to be more important resources to add the value of a company rather than physical assets. This gives rise to the increasing practice of reporting IC information in corporate annual report. Over the past fifteen years, considerable numbers of studies have employed content analysis to examine the extent and nature of IC information in several countries, but they presented different results. These results might partly contribute to different methods in counting information. In fact, the previous studies have been critised for not explicitly clarifying how information was recoded and counted which led to incomparable findings. Therefore, this paper firstly seeks to discuss an illustrative example of ‘sense-making‘ process in identifying, categorizing, and counting of IC information in annual reports of pilot sample company. Secondly, the method refined in the pilot study was applied over the final samples of six large companies in the UK from 1974 to 2008 The contribution of this paper is to primarily refine the previous method in recoding information, to send a message that transparency is crucial in content analysis and to facilitate method replication for future studies. Overall, this study demonstrates a marked increase in IC information disclosure was identified over the 35 years. The relational capital information disclosure was relatively more prominent over time, followed by human capital and structural capital.

Details

Asian Journal of Accounting Research, vol. 1 no. 2
Type: Research Article
ISSN: 2459-9700

Article
Publication date: 6 February 2017

Md Moazzem Hossain

This paper aims to respond to recent calls by Jones (2014) and Jones and Solomon (Accounting, Auditing & Accountability Journal, 2013) for more studies on biodiversity accounting

Abstract

Purpose

This paper aims to respond to recent calls by Jones (2014) and Jones and Solomon (Accounting, Auditing & Accountability Journal, 2013) for more studies on biodiversity accounting and reporting. In particular, this paper explores biodiversity reporting of the Murray-Darling Basin Authority (MDBA), an Australian public sector enterprise.

Design/methodology/approach

The paper uses content analysis of MDBA’s published annual reports over the period of 15 years (1998-2012). Archival data (from different government departments) are also used to prepare natural inventory model.

Findings

The paper finds that although specific species, such as flora and fauna, and habitats-related disclosures have increased over the time, such information still allows only a partial construction of an inventory of natural assets, using Jones’ (1996, 2003) model. However, unlike prior studies that find lack of data availability to be the main impediment for operationalising biodiversity accounting, the abundance of biodiversity data in Australia makes it comparatively easier to produce such a statement.

Research limitations/implications

Informed by the environmental stewardship framework, the results of this paper suggest that the disclosures made by MDBA are constrained potentially due to its use of traditional accounting mechanisms of reporting that only allow tradable items to be reported to stakeholders. An alternative reporting format would be more relevant to stakeholder groups who are more interested in information regarding quality and availability of water, and loss of biodiversity in the basin area rather than the financial performance of the MDBA.

Originality/value

Although there are a growing number of studies exploring biodiversity reporting in Australia, this paper is one of the earlier attempts to operationalise biodiversity (particularly habitats, flora and fauna) within the context of an Australian public sector enterprise.

Details

Pacific Accounting Review, vol. 29 no. 1
Type: Research Article
ISSN: 0114-0582

Keywords

Article
Publication date: 29 February 2004

Nik Nazli Nik Ahmad and Maliah Sulaiman

This study attempts to apply legitimacy theory to determine if it explains the extent and nature of environmental disclosures made, and the reasons for the disclosure in the…

2794

Abstract

This study attempts to apply legitimacy theory to determine if it explains the extent and nature of environmental disclosures made, and the reasons for the disclosure in the context of Malaysian industrial products and construction companies. The study adopts a dual methodology of content analyses of annual reports and a questionnaire survey. Findings show some limited support for legitimacy theory in explaining the nature of disclosure, as well as the reasons for the disclosure. Extent of environmental disclosures is, however, very low. Further research is suggested in other industry sectors to examine if the results are consistent across industry sectors.

Details

International Journal of Commerce and Management, vol. 14 no. 1
Type: Research Article
ISSN: 1056-9219

Keywords

Article
Publication date: 8 June 2010

Teresa Eugénio, Isabel Costa Lourenço and Ana Isabel Morais

The last years have witnessed a growth in interest in social and environmental questions. Many companies have developed environmental management and auditing systems and altered…

3517

Abstract

Purpose

The last years have witnessed a growth in interest in social and environmental questions. Many companies have developed environmental management and auditing systems and altered their social and environmental disclosure practices. These developments resulted in the growth of research focusing on the analysis of information disclosed by companies. The purpose of this study is to contribute a reflection on the papers that have been published on social and environmental accounting from 2000 to 2006.

Design/methodology/approach

A literature review of the papers examining social and environmental matters published in selected accounting journals allows the identification of the key content issues, methodologies and research questions which have been predominant in the social environmental accounting research (SEAR) area. It also enables one to pin‐point areas for future research.

Findings

The content was examined and classified in four groups: social and environmental accounting systems; social and environmental disclosures; regulation impact; and relations among environmental disclosure and environmental performance. For each group, the research method; data origins and type of data; industry and country were identified. Almost all the studies are based on content analysis and interviews. Data are collected not only from the financial statements but also from other types of information disclosed by companies. In many cases, industry activities are selected carefully and most of the studies used data from the UK, Australia, and the USA.

Originality/value

The paper provides a contribution to the development of the SEAR area, exploring different views. It also helps schools to identify areas for future research.

Details

Social Responsibility Journal, vol. 6 no. 2
Type: Research Article
ISSN: 1747-1117

Keywords

Article
Publication date: 6 March 2017

Lachlan McDonald-Kerr

This paper aims to examine how social and environmental issues were accounted for and traded off within decision-making for Australia’s largest seawater desalination plant. This…

4223

Abstract

Purpose

This paper aims to examine how social and environmental issues were accounted for and traded off within decision-making for Australia’s largest seawater desalination plant. This is done through an investigation of disclosures contained within key publicly available documents pertaining to the project.

Design/methodology/approach

The study deploys content analysis to initially identify relevant disclosures. Themes and subthemes are based on definitions of social and environmental accounting adapted from prior research. Relevant information was used to develop “silent accounts” to identify and analyse accountability issues in the case.

Findings

It was found that a number of claims made throughout reporting were unsupported or insufficiently explained. At the same time, it is found that various forms of basic measurements used to describe social and environmental issues conveyed the rationale of decision makers. It is concluded that many of the claims were asserted rather than evidenced; yet, the manner and context of their presentation gave them the appearance of being incontestable truths. Further, it is argued that the portrayal of social and environmental issues through measurable means is emblematic of values associated with contemporary neoliberal and public sector reforms.

Research limitations/implications

The findings and conclusions of this study are contextually bound and therefore limited to this case.

Practical implications

This paper illustrates problems with the reporting of non-financial information and strengthens our understanding of the use of “silent accounting”. It illustrates the value of this approach to research examining accounting and accountability issues.

Originality/value

The findings contribute to the literature on social and environmental accounting by providing unique empirical analysis of non-financial disclosures within publicly available reporting.

Details

Sustainability Accounting, Management and Policy Journal, vol. 8 no. 1
Type: Research Article
ISSN: 2040-8021

Keywords

Article
Publication date: 19 July 2021

Gareth Evans, Joanne Lusher and Stephen Day

The qualitative characteristics of decision-useful financial information (as set out in the revised March 2018 Conceptual Framework for financial reporting of the International…

Abstract

Purpose

The qualitative characteristics of decision-useful financial information (as set out in the revised March 2018 Conceptual Framework for financial reporting of the International Accounting Standards Board [IASB]) are fundamental for standard setting relied on by companies when making accounting policy changes and choices. However, there has not been an overarching universally agreed conceptual context of the qualitative characteristics. This paper aims to study the completeness of the qualitative characteristics towards suggesting a revision of the Conceptual Framework.

Design/methodology/approach

The present study evaluated the completeness of these qualitative characteristics using Foucauldian critical discourse analysis and content analysis paradigms to elucidate the inclusion conundrum. Foucauldian analysis allowed focus on power relationships, governmentality and subjectification in accounting society, as expressed through language and practices of the IASB who ultimately decide on the qualitative characteristics. Content analysis was used to analyse data collected via interviews with preparers and users of banks’ accounts, changes in banks’ accounting policies after the conceptual framework was published and comment letters from banks who wrote to the IASB.

Findings

Novel findings from this study revealed the potential significant omissions of the constraints of “materiality”, “transparency” and “regulatory/supervisory framework”. Also, surrounding the qualitative characteristics having been shown to be valid and includable, the adjective “decision-useful” reinstated in the chapter title and the IASB project team technical writers needing to show completeness of attention to all comments.

Originality/value

From these findings, a freshly formulated chapter in the conceptual framework on the qualitative characteristics can now be submitted for consideration by the IASB, with potential for international post-implementation review.

Details

Journal of Financial Reporting and Accounting, vol. 20 no. 2
Type: Research Article
ISSN: 1985-2517

Keywords

Article
Publication date: 2 August 2013

Rania Kamla and Hussain G. Rammal

This study examines social reporting by Islamic banks with special emphasis on themes related to social justice. By using critical theory and “immanent critique”, the study…

6417

Abstract

Purpose

This study examines social reporting by Islamic banks with special emphasis on themes related to social justice. By using critical theory and “immanent critique”, the study attempts to explain and delineate reasons for disclosures and silences in Islamic banks ' annual reports and web sites vis-à-vis social justice.

Design/methodology/approach

The approach taken was a content analysis of annual reports and web sites of 19 Islamic banks.

Findings

Islamic banks ' disclosures emphasise their religious character through claims that they adhere to Sharia ' s teachings. Their disclosures, however, lack specific or detailed information regarding schemes or initiatives vis-à-vis poverty eradication or enhancing social justice.

Research limitations/implications

Limitations associated with content analysis of annual reports and internet web sites apply. This study focuses on Islamic banks ' social roles. Further studies of banks ' social roles in society in general are of interest.

Practical implications

Drawing attention of Islamic banks and other stakeholders to the gap between the rhetorical religious and ethical claims of Islamic banks and their activities (as depicted through their disclosures) opens up the possibility of a positive change in Islamic banks ' actual social roles.

Originality/value

The study fills a gap in both social accounting and Islamic accounting literatures with its emphasis on social justice and poverty eradication. The study contributes to the very scarce literature linking religion (especially Islam), critical theory, social accounting and Islamic accounting. It goes beyond previous research in Islamic accounting literature by exposing contradictions in the Islamic banking industry ' s rhetoric regarding their social role in society.

Details

Accounting, Auditing & Accountability Journal, vol. 26 no. 6
Type: Research Article
ISSN: 0951-3574

Keywords

Article
Publication date: 5 April 2013

Gerard Stone and Lee D. Parker

This paper aims to examine and critique the accounting literature's dominant readability formula, the Flesch formula. Furthermore, the paper sets out to propose refinement and…

1249

Abstract

Purpose

This paper aims to examine and critique the accounting literature's dominant readability formula, the Flesch formula. Furthermore, the paper sets out to propose refinement and augmentation to the formula with a view to expanding its applicability and relevance to researchers' attempts at better understanding and critiquing the effectiveness of accounting communications. This aim extends to setting a more robust foundation for informing policymakers' and practitioners' interest in implementing more effective communications with their target stakeholders.

Design/methodology/approach

The paper offers an historically informed methodological critique of the current articulation and application of the Flesch formula, both generally and in accounting research. This critique forms the basis for developing proposed revisions and supplementary measures to augment Flesch's coverage. These are presented with sample empirics.

Findings

Illustrative examples suggest that it is feasible and desirable to apply a revised formula that reduces Flesch's misplaced emphasis on word length by respecifying its sentence length variable, a probable cause of low readability. A reader attribute score further enhances the formula by integrating the considerable impact of readers' attributes on readability and accounting communication effectiveness. Supplementary measures, comprising non‐narrative communications dimensions, are introduced as a foundation for further research.

Originality/value

The paper provides not only critique but also refinement and augmentation of the much used Flesch readability formula for accounting communications research. It offers a first stage approach to encompassing potentially important communication elements such as readers' attributes, tables, graphs and headings, to date critiqued as potentially important but left unattended by accounting researchers. This offers the prospect of extending Flesch's application to contemporary accounting communications issues and questions.

Details

Qualitative Research in Accounting & Management, vol. 10 no. 1
Type: Research Article
ISSN: 1176-6093

Keywords

Article
Publication date: 1 May 2006

James Guthrie and Indra Abeysekera

The aim of this paper is to review the use of content analysis as a research method in understanding social and environmental accounting (SEA) and to examine current contemporary…

5973

Abstract

Purpose

The aim of this paper is to review the use of content analysis as a research method in understanding social and environmental accounting (SEA) and to examine current contemporary foci of this research tradition. Further, seeks to examine several research method issues relating to the use of content analysis are examined.

Design/methodology/approach

Contemporary focus and research issues are analyzed to provide some future directions for scholars in the field of SEA, by categorizing work in the SEA, social environmental reporting (SER) and intellectual capital reporting (ICR) literature, according to the following: normative literature/theory/commentaries; focus of empirical investigation; quality SER research; combined research methodologies; content analysis method issues.

Findings

Literature indicates that few attempts have been made to combine other research methodologies with content analysis, although it has proven fruitful with the limited investigation undertaken to examine aspects of SER. Further extending the performance reporting by combining SER with ICR may provide useful information.

Research limitations/implications

Increasingly, researchers in the field of SEA need to be able to justify the specific research methods they use when collecting the empirical data that they examine in order to support and test opinions regarding the merit of different approaches to managing, measuring and reporting of SEA.

Originality/value

Traditionally, the focus of content analysis has been narrow but this paper breaks new ground in proposing to broaden the focus to include SEA and to combine content analysis with other methods of data collection.

Details

Journal of Human Resource Costing & Accounting, vol. 10 no. 2
Type: Research Article
ISSN: 1401-338X

Keywords

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