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This study aims to investigate the influence of board independence on the level of corporate social responsibility (CSR) reporting in Jordan over time. The paper also compares this level of influence between the pre- and post-issuance of the Jordanian corporate governance code (JCGC) in 2009.

Longitudinal data (panel data) from all non-financial listed companies on the Amman stock exchange for the period 2006-2015 was collected and analysed. The content analysis method was used to assess the CSR reporting evident in the annual reports. An ordinary least square regression was used to investigate the relationship between board independence and the level of CSR reporting.

The results revealed that board independence has a positive and significant influence on the level of CSR reporting. This influence became significantly stronger post the issuance of the corporate governance code in Jordan. The findings suggest that the presence of independent directors on the board encourages companies to report additional CSR information as one of the legitimation strategies to manage the expectations of stakeholder groups.

This study provides motivation for regulators and companies to continue to improve board independence effectiveness.

The study supported evidence from prior studies, conducted the developed countries, that legitimacy theory is also applicable in Jordanian companies, which is a developing country. This study contributes to the debate and findings of the literature about governance and CSR reporting, specifically in the Middle East, as well as the potential of future studies in developing countries using a legitimacy theory as the basis for their investigations and motivation. This study provides evidence to motivate regulators and companies to improve, further, board independence effectiveness.

This empirical study has explored the potential influence of board independence on the level of CSR reporting in Jordan for JCGC pre- and post-issuance, which has not been examined previously and the findings for future studies in the Middle East region and other developing countries.

This study aims to explore the ways that the balanced scorecard (BSC) can be adapted to incorporate environmental performance in a health care context.

This research adopts a qualitative approach that uses an in-depth case study including semi-structured interviews and document review. Interviews are conducted with individuals working within a regional public hospital and health service organisation in Australia. The research is informed by stakeholder theory.

The participants identified a number of approaches to incorporating environmental dimensions within the BSC: fully integrated, partially integrated, a separate additional perspective and differentiation based on the origin of the environmental activities and events. These findings confirm the contingent nature of the selected model and reinforce the importance of organisational vision and environmental strategy as formative factors.

This research provides a starting point for future research to refine the proposed models and evaluate their viability and relevance in other contexts.

This study provides motivations for managers to engage with the BSC as an effective performance measurement system, which can be developed and adapted to incorporate important environmental elements of organisational performance.

This study reveals the importance of difference between endogenous and exogenous environmental activities. As concerns around the environmental consequences of organisational activities continue to grow, opportunities for institutions to reassure stakeholders of their sustainable practices are increasingly critical.

This study presents preliminary evidence on the suitability of various models for integrating environmental dimensions within the BSC. The findings provide a valuable contribution to literature on performance measurement systems in the healthcare sector.

This study aims to explore the barriers and motivations to integrating environmental performance into balanced scorecards (BSCs).

This research adopted a qualitative case study approach with semi-structured interviews within an Australian public health service organisation. Secondary document analysis was performed using annual reports, strategic plans and website data.

The internal barriers creating resistance to incorporating environmental performance dimensions into the BSC include the existing role of environmental disclosure, insufficient sustainability BSC knowledge, lack of BSC champion support, organisational culture and limited environmental commitment practices. Solutions revealed to support decisions to integrate environmental performance in the BSC include recruiting sustainability expertise, articulating financial motivations and recognising external pressures.

The findings provide suggested actions for other organisations facing similar challenges regarding integrating environmental performance into a BSC.

In the current business environment, organisations face growing pressure to consider environmental performance in their BSCs. This study provides insights into the potential problems that prevent or delay the integration of environmental issues into BSCs.

This study provides evidence on how institutional and external factors influence barriers and motivations to embed environmental performance measures into a BSC. This study demonstrates how health-care organisations can effectively overcome barriers by modifying specific institutional artefacts. This is an important contribution to the body of knowledge because there is limited empirical research regarding integrating environmental issues into a public sector BSC that projects key organisational commitment indicators.

This paper presents a citation-based systematic literature review in the field of sustainability management for Arab countries. The aim is to assist potential researchers in this field to identify existing themes, gaps and other relevant information necessary for the further development of the research area.

A comprehensive list of keywords has been searched in the SCOPUS database to identify all the relevant articles in the field of sustainability management in Arab countries. After applying the relevant restriction criteria, manual screening of titles, abstracts and keywords was performed to identify the final sample. The final sample consists of 410 articles published in 218 different journals by 907 authors. Bibliometrix R-tool was used to conduct a comprehensive bibliometric analysis of the selected articles.

Findings indicate a growing trend of publications on sustainability management in the generally understudied Middle East and North Africa (MENA) region. Besides publication trends, citation analysis presents citation trends, most influential journals and authors, and most cited articles on sustainability management in Arab countries. Theme identification is shown through analyses of conceptual and intellectual structures. Finally, social networks in the field are discussed.

Information presented in this paper informs interested researchers about the current state in the field, relevant sources of knowledge, important literature on the topic, relevant authors and other valuable particulars. This systematic literature review helps researchers make further valuable contributions to the field of sustainability management in Arab countries.

To the best of the authors' knowledge, this paper offers a first comprehensive citation-based systematic literature review on sustainability management in Arab countries.

The purpose of this paper is to formulate an analytical model for interpreting photographs in accountability statements from Barthes' celebrated theoretical work on photography, La chambre claire; to offer a study of the communication of accountability by an NGO through the first detailed analysis, within accountability literature, of one photograph.

The study establishes a conceptual framework for examining photography based on La chambre claire's contrast of rational codes (Studium) with intuitive elements (Punctum). An application of the framework is provided in considering the heterogeneity and accountability of NGOs through an examination of the Oxfam Annual Review 2003/2004 front cover photograph.

The framework is enlightening: the photograph's Studium reflects the complexity of Oxfam's dual engagement in the corporate and charitable sectors, and the developed and developing worlds; its Punctum arouses sentiment and compassion.

The study provides a model which may be applied to the wealth of photographs produced by contemporary organizations; the framework encompasses promotional images as well as photographic art, and is well suited to figurative photography. It is limited regarding photographs of a hybrid or abstract nature.

The analysis is of interest to accounting researchers, practitioners, trainees, auditors and any user of accounting and accountability statements. It illuminates the way in which photographs highlight, complement and supplement information more traditionally communicated in numbers and words.

The paper adds to research into NGOs; augments theoretical work on photographs in accountability literature; and expands the empirical literature on the interpretation of photographs in accounting and accountability statements.

The purpose of the paper is to explore how the effects of the COVID-19 pandemic will influence the development of revenue management practice in the visitor attractions sector.

This viewpoint paper builds on the argument that tracking previous patterns of behaviour and trends can be used to predict future actions and developments.

The paper identifies how historically the development of revenue management practice has been driven by major external trigger points often linked to sudden increases in competitive pressures, such as the deregulation of the airline industry, and expands on this to argue that the pandemic is one such trigger point that has fundamentally changed the approach to revenue management through a refocusing on key principles to manage demand and that this could potentially accelerate its development within the visitor attraction sector.

Pre-COVID, the practice of revenue management in the visitor attraction sector was underdeveloped, and the opportunities to develop revenue management had not been discussed in the academic literature. This paper suggests that the challenges of the pandemic that forced visitor attractions to focus on visitor demand management can now begin to be extended to incorporate the management of revenue and will consequently be of value for academics and practitioners.

The purpose of this paper is to examine Barthes' influence on, and potential for, accounting communication research; and to apply Barthes' principles to visual images of professional accountancy.

The study seeks to provide: a synthesis of prior accounting research that has drawn on Barthes' work, followed by an overview of Barthes' work in both its rational, structuralist, phase, and its more sentimental, post‐structuralist, phase, that identifies strands of interest to accounting communication; and Barthesian semiotic interpretations of visual images of accountancy portrayed in the annual report front covers of a major UK accounting firm through their linguistics (anchorage and relay), denotation and connotation.

Barthes' work has been surprisingly little used in accounting; a number of aspects of Barthes's work could be more fruitfully exploited, especially those from his later post‐structuralist phase; a Barthesian approach assists in reading the dual portrayal of accountancy as both an art and a science, and as business‐aware as well as traditionally professional.

The theoretical section is limited to a broad overview of Barthes' very extensive work; the empirical section provides a detailed analysis of one organization. It would be useful to extend the research to more extended analyses based on Barthes' prolific work, and to many aspects of accounting communication.

The analysis may be of interest to all accounting researchers, practitioners, trainees and auditors, since communication is central to accounting.

The paper adds to theoretical work in accounting communication, to the empirical literature on the interpretation of verbal and visual signs in accounting and accountability statements, and to understanding of the external images of professional accountancy.