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1 – 10 of 125
Article
Publication date: 16 June 2021

Matteo Molinari and Charl de Villiers

COVID-19 restrictions have severely impacted access to the traditional data and data sources used by qualitative researchers. The purpose of this paper is to discuss the changes…

Abstract

Purpose

COVID-19 restrictions have severely impacted access to the traditional data and data sources used by qualitative researchers. The purpose of this paper is to discuss the changes brought on by the COVID-19 pandemic, and the corresponding challenges and opportunities of conducting qualitative research in accounting.

Design/methodology/approach

This study highlights the opportunities opened up by the way the COVID-19 pandemic is affecting qualitative accounting research, discussing the most common qualitative accounting research methods, practices and techniques used during the different phases of research.

Findings

The COVID-19 pandemic is reshaping some of the traditional research methods, practices and techniques in qualitative accounting research. Particularly, academic researchers who are reluctant to use the new technologies need to adapt their research approach, deal with the new challenges and exploit the opportunities to conduct research in a COVID-19 environment. Some changes in research methods, practices and techniques will affect accounting research in the long term.

Research limitations/implications

This paper could be a valuable resource for qualitative accounting researchers.

Originality/value

This paper is one of the first to focus on the changes, challenges and opportunities for conducting qualitative accounting research in a COVID-19 setting. As such, this paper could be a valuable resource for different types of qualitative accounting researchers, specifically the discussion of ways to deal with the changes and challenges, as well as the opportunities, as summarised in the table.

Details

Pacific Accounting Review, vol. 33 no. 5
Type: Research Article
ISSN: 0114-0582

Keywords

Article
Publication date: 13 May 2024

Charl de Villiers, Ruth Dimes, Matteo La Torre and Matteo Molinari

This paper aims to critically reflect on the formation of the International Sustainability Standards Board (ISSB), its current agenda and likely future direction. The authors…

Abstract

Purpose

This paper aims to critically reflect on the formation of the International Sustainability Standards Board (ISSB), its current agenda and likely future direction. The authors consider the relationships between the ISSB and other standard setters, regulators, practitioners and stakeholders, and develop a comprehensive research agenda.

Design/methodology/approach

The authors review and critically analyse academic and practitioner publications alongside the ISSB’s workplans to identify the themes impacting the future of the ISSB and to develop a research agenda.

Findings

Three key themes emerge from the authors’ analysis that are likely to influence the future of the ISSB: the jurisdiction and scope of the ISSB – how far its influence is likely to extend, both geographically and conceptually; the ongoing legitimacy challenge the ISSB is facing in terms of setting an agenda for sustainability reporting; and the “capture” of sustainability reporting by influential stakeholders including capital providers.

Originality/value

The formation of the ISSB is critical to the future of sustainability reporting. The authors provide a comprehensive and topical overview of the past, present and potential future of the ISSB, highlighting the need for further research and providing a research agenda that addresses outstanding questions in the field.

Details

Pacific Accounting Review, vol. 36 no. 2
Type: Research Article
ISSN: 0114-0582

Keywords

Article
Publication date: 15 December 2022

Charl de Villiers and Ruth Dimes

This paper critically analyses the future of Integrated Reporting (IR) given recent and likely future developments in corporate reporting and sustainability disclosure standard…

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Abstract

Purpose

This paper critically analyses the future of Integrated Reporting (IR) given recent and likely future developments in corporate reporting and sustainability disclosure standard setting.

Design/methodology/approach

This paper uses Alvesson and Deetz’s (2000) critical framework to consider the research question through insight (a review of the history of IR and the formation of the International Sustainability Standards Board [ISSB]), critique (considering power structures, momentum and global trends) and transformative redefinition (proposing reasons for how and why IR might survive or perish).

Findings

IR’s future as a reporting initiative is uncertain. Pressure from investors may lead to detailed sustainability disclosures being favoured over IR’s more holistic story-telling approach. This may result in IR joining the long list of abandoned corporate reporting initiatives. Yet IR is not incompatible with recent developments in non-financial reporting and may continue to thrive. IR aligns well with developments in management accounting practices and other voluntary forms of sustainability reporting. IR’s associated “Integrated Thinking” seeks to develop organisational decision-making that leads to sustainable value creation. Whether it lasts as an external reporting format or not, IR is likely to leave a legacy related to changes in reporting characteristics.

Originality/value

This study explores the future of IR at a critical juncture in corporate reporting history, considering the entry of the ISSB, which is fundamentally changing the landscape of sustainability disclosure standard setting.

Details

Journal of Accounting & Organizational Change, vol. 19 no. 2
Type: Research Article
ISSN: 1832-5912

Keywords

Article
Publication date: 29 April 2021

Charl de Villiers and Matteo Molinari

The purpose of this paper is to understand how communication strategies and the use of numbers can ensure the buy-in and cooperation of stakeholders.

1340

Abstract

Purpose

The purpose of this paper is to understand how communication strategies and the use of numbers can ensure the buy-in and cooperation of stakeholders.

Design/methodology/approach

Drawing on legitimacy theory, this study analysis documents regarding the communication strategies of New Zealand (NZ)'s Prime Minster, Jacinda Ardern, during the COVID-19 pandemic, in order to extract lessons for organizations. The authors contrast Ardern's communications with those of Donald Trump, the President of the United States (US), as evidence that leaders do not necessarily follow these strategies.

Findings

The findings show that clear, consistent and credible communications, backed up by open access to the numerical data that underlie the decisions, ensure that these decisions are seen as legitimate, ensure that citizens/stakeholders feel leaders are accountable and believe in the necessity of measures taken and that they conform to the guidelines and rules. By contrast, the strategy of attempting to withhold information, blaming others, refusing to acknowledge that there are problems and refusing to address problems lead to non-conformance by citizens/stakeholders. Business leaders could apply these lessons to the management of crises in their organizations to ensure buy-in from employees and other stakeholders. Leaders and organizations that follow these communication strategies can emerge in a stronger position than before the crisis.

Research limitations/implications

This paper develops a theoretical framework of strategies aimed at maintaining and disrupting legitimacy among key audiences, which can be used in future research.

Practical implications

This paper highlighting how organizations and organizational leaders can best communicate with stakeholders using accounting, thus coming across as being accountable during crisis times.

Social implications

The legitimacy maintenance strategies outlined in this paper ensures that stakeholders feel leaders and the organizations they represent hold themselves accountable.

Originality/value

This paper outlines the lessons that an organization can learn from communication strategies adopted by governments during the COVID-19 crisis. The paper extends legitimacy theory by explicitly acknowledging the ability to disrupt the legitimacy of others and including this in the authors’ theoretical framework.

Details

Accounting, Auditing & Accountability Journal, vol. 35 no. 1
Type: Research Article
ISSN: 0951-3574

Keywords

Article
Publication date: 20 May 2022

Charl de Villiers, Pei-Chi Kelly Hsiao, Stefano Zambon and Elisabetta Magnaghi

This paper aims to develop a conceptual framework for extended external reporting (EER) influences (EERI), including sustainability, non-financial, integrated and value reporting…

1401

Abstract

Purpose

This paper aims to develop a conceptual framework for extended external reporting (EER) influences (EERI), including sustainability, non-financial, integrated and value reporting. Using the Environmental Legitimacy, Accountability, and Proactivity (ELAP) framework as the base, we modify its proposed concepts and linkages using relevant conceptual models, prior reviews and findings of recent studies on EER. This paper presents contributions of the special issue on “non-financial and integrated reporting, governance and value creation” and avenues for future research.

Design/methodology/approach

Drawing on relevant conceptual models, prior reviews and recent EER studies, we reframed the ELAP framework into a framework that theorises the factors that affects, or are affected by, EER.

Findings

The EERI framework poses relationships between and within proactivity, external verification, accountability and legitimacy. It also consolidates possible determinants and consequences of EER. The papers published in this special issue contribute further insights on factors that influence reporting practices, processes and suggestions for capturing and communicating value creation information, and the value of integrated reports and assurance to capital providers.

Originality/value

Along with the insights provided by papers in this special issue, the conceptual framework can be used to theorise influences of EER and guide future research.

Article
Publication date: 14 December 2020

Rayhan Arul, Charl de Villiers and Ruth Dimes

This study aims to provide insights into the poorly understood concept of integrated thinking by comparing and contrasting disclosures related to integrated thinking provided in…

Abstract

Purpose

This study aims to provide insights into the poorly understood concept of integrated thinking by comparing and contrasting disclosures related to integrated thinking provided in integrated reports in two different institutional settings.

Design/methodology/approach

The study uses content analysis of the narrative sections of integrated reports to explore similarities and differences in the way the concept of integrated thinking is portrayed. It uses a matched sample of financial services companies in two different institutional settings, South Africa (where integrated reporting (IR) is mandatory and IR practices are world-leading) and Japan (where IR is voluntary and interest in IR is still developing). IR adoption is viewed through the lens of institutional theory, focussing on isomorphic forces which affect companies’ structure, policies and practices.

Findings

Even though the conceptualisation of integrated thinking differs between South Africa and Japan, in both settings there is a strong association between integrated thinking disclosures and corporate governance practices, materiality assessments and the pursuit of an industry leadership position, suggesting a link between these concepts and the underlying level of integrated thinking. Japanese disclosures appear to mimic South African disclosures, highlighting South Africa’s leading role in IR, although Japan shows more varied interpretations of integrated thinking.

Originality/value

This study contributes to the growing body of literature on the poorly understood concept of integrated thinking, responding to calls from both academics and practitioners for more research in this area. It shows the potential for integrated thinking to develop through a process of mimicry and highlights South Africa’s leading role in the dissemination of best practice in the field. Its findings relating to the fluid conceptualisation of integrated thinking in different institutional settings will be of interest to regulators and practitioners. To the knowledge this is one of the first studies to consider disclosures relating to integrated thinking in the financial services sector. Focussing on the financial services sector, with its unique features and regulatory frameworks, allows for deeper analysis, free from the potential distortions inherent in studying a broader cross-section of industries. The study also highlights the importance of corporate governance to integrated thinking, suggesting future research avenues.

Details

Meditari Accountancy Research, vol. 29 no. 4
Type: Research Article
ISSN: 2049-372X

Keywords

Article
Publication date: 7 December 2018

Wendy Terblanche and Charl De Villiers

The purpose of this paper is to examine whether preparing an integrated report and/or whether cross-listing is associated with more intellectual capital (IC) disclosure.

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Abstract

Purpose

The purpose of this paper is to examine whether preparing an integrated report and/or whether cross-listing is associated with more intellectual capital (IC) disclosure.

Design/methodology/approach

The paper compares the content of IC disclosures of matched samples of companies.

Findings

The findings show that companies preparing an integrated report disclose more IC information, and that companies exposed to international capital market pressures through cross-listing do not disclose more IC information.

Research limitations/implications

The findings imply that integrated reporting (IR) is likely to increase IC disclosures and also that future IC disclosure research may have to take into account whether companies prepare an integrated report.

Practical implications

The results will be of interest to the proponents of IC and of IR, including the developers of the IR framework, regulators and companies considering IR.

Originality/value

This is one of the first studies to assess the influence of preparing an integrated report on the level of IC disclosure.

Details

Journal of Intellectual Capital, vol. 20 no. 1
Type: Research Article
ISSN: 1469-1930

Keywords

Article
Publication date: 27 June 2019

Federica Farneti, Federica Casonato, Monica Montecalvo and Charl de Villiers

The purpose of this study is to examine how social disclosures are influenced by the adoption of integrated reporting (IR), focusing on the three social capitals in the…

1584

Abstract

Purpose

The purpose of this study is to examine how social disclosures are influenced by the adoption of integrated reporting (IR), focusing on the three social capitals in the international IR framework, namely, intellectual, human and social and relationship capital.

Design/methodology/approach

This study takes the form of a single case study involving content analyses of annual reports and integrated reports from 2009 to 2017 (i.e. before and after IR adoption in 2013), as well as in-depth, semi-structured interviews with key preparers of the integrated report at New Zealand Post, to study changes in disclosures towards different stakeholder groups, from an internal organisation perspective. The empirical evidence is analysed through the lens of stakeholder theory.

Findings

This study provides empirical evidence that contributes to our understanding of IR’s influence on the disclosure of social information and enhanced stakeholder relations in a public sector context. The study shows that the IR framework promoted a materiality assessment approach with stakeholders, which led to a reduction in social disclosures, while the materiality focus led to the disclosure of social matters more relevant to stakeholders.

Social implications

IR led to meaningful stakeholder engagement, which led to social disclosure that are more relevant to stakeholders.

Originality/value

This study assesses the influence of IR on social disclosures. The findings will be of interest to organisations seeking to enhance stakeholder relations and/or undertake IR and/or social disclosures.

Details

Meditari Accountancy Research, vol. 27 no. 4
Type: Research Article
ISSN: 2049-372X

Keywords

Article
Publication date: 13 October 2021

Charl de Villiers, Muhammad Bilal Farooq and Matteo Molinari

This study aims to examine the methodological and method-related challenges and opportunities arising from the use of video interviews in qualitative accounting research, focussed…

6558

Abstract

Purpose

This study aims to examine the methodological and method-related challenges and opportunities arising from the use of video interviews in qualitative accounting research, focussed on collecting contextual data and visual cues, enriching communication quality and building and maintaining rapport with interviewees.

Design/methodology/approach

Prior literature and the authors’ experiences using video technologies for research, including conducting interviews, inform this research. This study uses a transactional conceptual refinement of information richness theory and channel expansion theory to critically analyse the challenges and opportunities of using video technology to conduct qualitative research interviews.

Findings

The ability, need for and significance of collecting contextual data depend on the researchers’ ontological and epistemological assumptions, and are, therefore, influenced by their research design choices. Video technology enables researchers to view research settings by video. In addition, whilst group/panel interviews have their advantages, it is often difficult to get everyone together in person, something video technology can potentially overcome. The feasibility and the quality of video interviews can be improved if both interview participants are experienced with using video technology, as well as with judicious investment in good quality video technology and through testing and practice. We also discuss how rapport building with interviewees can be facilitated by overcoming the video’s sense of disconnect and enhancing interviewees’ willingness to engage.

Originality/value

The study builds on the limited prior literature and considers the challenges and opportunities related to methodology and method when conducting video-based qualitative interviews in accounting research. Broadly, qualitative researchers will find the paper useful in considering the use of video interviews and in making research design choices appropriate for video interviews.

Details

Meditari Accountancy Research, vol. 30 no. 6
Type: Research Article
ISSN: 2049-372X

Keywords

Article
Publication date: 17 December 2019

Muhammad Bilal Farooq and Charl de Villiers

The purpose of this paper is to examine how sustainability assurance providers’ (SAPs) promotion of sustainability assurance influences the scope of engagements, its implications…

2287

Abstract

Purpose

The purpose of this paper is to examine how sustainability assurance providers’ (SAPs) promotion of sustainability assurance influences the scope of engagements, its implications for professional and managerial capture and the ability of sustainability assurance to promote credible reporting.

Design/methodology/approach

The authors conducted in-depth interviews with sustainability reporting managers (SRMs) and SAPs in Australia and New Zealand, using an institutional work lens to focus the analysis.

Findings

At the start of a new assurance engagement, SAPs offer pre-assurance and flexible assurance scopes, allowing them to recruit clients on narrow-scoped engagements. These narrow-scoped engagements focus on disclosed content and limit SAPs’ ability to add value and enhance credibility. During assurance engagements, SAPs educate managers and encourage changing the norms underlying sustainability reporting. At the end of the assurance engagement, SAPs provide a management report demonstrating added-value of assurance and encouraging clients broader-scoped engagements. However, with each assurance engagement, the recommendations offer diminishing returns, often leading managers to question the value of broad-scoped engagements and to consider narrowing the scope to realize savings. Under these conditions, client pressure (potentially managerial capture) along with practitioners’ desires to grow assurance income (potentially professional capture) can affect SAPs’ independence and the quality of their assurance work.

Practical implications

The study implies that regulation mandating the scope of engagements may be called for.

Originality/value

The authors contribute to the research literature in several ways. First, the findings show how professional and managerial capture occurs before, during and at the end of the assurance process. The authors highlight how perceived value addition from sustainability assurance diminishes over time and how this impacts the scope of engagements (with implications for SAPs independence and the quality of assurance work). The authors show these findings in a table, clarifying the complicated interrelationships. Second, the authors contribute to theory by identifying a new form of institutional work. Third, unlike previous studies focused on SAPs, the authors provide insights from the perspectives of both SAPs and SRMs.

Details

Accounting, Auditing & Accountability Journal, vol. 33 no. 2
Type: Research Article
ISSN: 0951-3574

Keywords

1 – 10 of 125