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Article
Publication date: 9 April 2021

Sameera Abed and Barry Ackers

The purpose of this study was to identify the transformation disclosures in the publicly available annual reports of South African public universities and to establish the…

Abstract

Purpose

The purpose of this study was to identify the transformation disclosures in the publicly available annual reports of South African public universities and to establish the extent to which universities account to their stakeholders about how they have discharged their transformation obligations.

Design/methodology/approach

This exploratory qualitative study involves a thematic content analysis of publicly available annual reports using ATLAS.ti software to identify and categorise transformation interventions disclosed by South African public universities.

Findings

This empirical study identifies several interventions that universities have introduced to facilitate access to and successful completion of tertiary studies by students. Some of the disclosed mechanisms include the provision of financial aid, student support and counselling, tutoring and mentoring and ICT enhancements and the introduction of language policies. The results also highlighted several challenges to sustainable transformation including funding, social and academic barriers and infrastructural challenges experienced by universities.

Originality/value

According to the authors’ knowledge, this study represents one of the first studies to use the public disclosures in the annual reports of public universities to identify interventions introduced to facilitate transformation of the student body. Despite its South African orientation, the observations have implications for universities worldwide experiencing similar challenges, especially in developing countries.

Details

International Journal of Sustainability in Higher Education, vol. 22 no. 4
Type: Research Article
ISSN: 1467-6370

Keywords

Article
Publication date: 29 June 2012

Larissa von Alberti‐Alhtaybat, Khaled Hutaibat and Khaldoon Al‐Htaybat

The purpose of this paper is to map corporate disclosure theories as a step towards filling a gap in the theoretical background for corporate disclosure research. The…

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Abstract

Purpose

The purpose of this paper is to map corporate disclosure theories as a step towards filling a gap in the theoretical background for corporate disclosure research. The purpose of the map is to encompass a range of particular theories relating to corporate disclosure and to demonstrate the complex relationships between different notions of the financial disclosure phenomenon. This will help new researchers to understand how particular corporate disclosure theories are related, as well as help with teaching accounting theories at undergraduate and postgraduate level.

Design/methodology/approach

A deductive and inductive approach to theory building was applied. The deductive approach suggests identifying the gap in the literature, the inductive approach then prescribes theory building in three stages: phenomenon observation, categorisation and relationship building. This approach serves to develop a theoretical map integrating the corporate disclosure theories.

Findings

The paper discusses theories that recognise actual features of financial markets – market failure, information asymmetry and adverse selection – to provide an explanation for the existence of corporate reporting regulations and managerial incentives, which control and determine the maximum level of corporate information under these conditions. It then integrates these theories in a map seeking to explain corporate disclosure levels, mandatory and voluntary, financial and narrative. A combination of theoretical supplements – codification theory, Dye's theory of mandatory and voluntary disclosure, and disclosure transformation theory – are proposed in this framework as theories to explain processes of change in mandatory and voluntary corporate disclosure in practice.

Originality/value

Another benefit mapping these theories is to provide useful insights into existing disclosure theories, which may help to explain why some empirical results have been inconsistent with the predictions of these theories. No similar attempts have been published in the accounting literature.

Details

Journal of Financial Reporting and Accounting, vol. 10 no. 1
Type: Research Article
ISSN: 1985-2517

Keywords

Article
Publication date: 15 August 2016

Sarah Van Oerle, Dominik Mahr and Annouk Lievens

The purpose of this paper is to develop a framework investigating patterns of online health communities. In particular, the study draws on coordination theory to identify…

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Abstract

Purpose

The purpose of this paper is to develop a framework investigating patterns of online health communities. In particular, the study draws on coordination theory to identify four community configurations. Their distinct features determine communities’ capacity to internalize and externalize knowledge, which ultimately determines their value creation in a service context.

Design/methodology/approach

The authors apply qualitative and quantitative techniques to detect similarities and differences in a sample of 50 online health communities. A categorical principal component analysis combined with cluster analysis reveals four distinct community configurations.

Findings

The analysis reveals differences in the degrees of cognitive and affective value creation, the types of community activities, the involved patients, professionals, and other stakeholders; and the levels of data disclosure by community members. Four community configurations emerge: basic information provider, advanced patient knowledge aggregator, systematic networked innovator, and uncomplicated idea sharer.

Research limitations/implications

The findings show that communities can be categorized along two knowledge creation dimensions: knowledge externalization and knowledge internalization. While, previous research remained inconclusive regarding the synergistic or conflicting nature of cognitive and affective value creation, the findings demonstrate that cognitive value creation is an enabler for affective value creation. The emerging configurations offer a classification scheme for online communities and a basis for interpreting findings of future services research in the context of online health communities.

Originality/value

This research combines coordination theory with healthcare, service, and knowledge creation literature to provide a fine-grained picture of the components of online health communities. Thereby, inherent trade-offs and conflicts that characterize the components of coordination theory are investigated.

Details

Journal of Service Management, vol. 27 no. 4
Type: Research Article
ISSN: 1757-5818

Keywords

Article
Publication date: 10 December 2021

Li Li Eng, Mahelet Fikru and Thanyaluk Vichitsarawong

The purpose of this paper is to examine the impact of sustainability disclosures and disclosure ratings on firm value. This paper compares the informativeness of…

Abstract

Purpose

The purpose of this paper is to examine the impact of sustainability disclosures and disclosure ratings on firm value. This paper compares the informativeness of sustainability disclosures in company reports versus environmental, social and governance (ESG) disclosure ratings. The authors examine the extent to which they provide incremental information.

Design/methodology/approach

The sample consists of panel data from over 2,600 publicly-listed non-financial US companies for the period 2014–2018. The authors obtain sustainability disclosures from Sustainability Accounting Standards Board (SASB) Navigator and ESG disclosure scores from Bloomberg. The authors regress market value and/or stock price on sustainability disclosures and ESG scores to evaluate information content.

Findings

ESG scores are positively associated with market value and price. Sustainability disclosures in the form of metrics and company-tailored narratives provide incremental information content on market value and/or price. Boilerplate disclosures reduce market value and price. Sustainability disclosures and ESG scores provide incremental information, suggesting that it would be beneficial to harmonize standards for reporting sustainability disclosures.

Research limitations/implications

The limitation is that the authors have only considered sustainability disclosures for a sample of US companies from two sources – SASB Navigator and Bloomberg.

Practical implications

The paper provides some evidence that may be pertinent to the debate on whether to harmonize the guidance on reporting sustainability issues.

Social implications

The paper provides evidence on the benefits to firms for reporting sustainability issues.

Originality/value

This paper is among the first to analyze company sustainability disclosures obtained from two different sources – SASB Navigator and ESG disclosure ratings – and compare them for relevance for company valuation. With SASB Navigator, the authors obtain further refinement into the nature of the information provided in the sustainability disclosures, that is, boilerplate, company-tailored or metrics disclosures.

Details

Sustainability Accounting, Management and Policy Journal, vol. 13 no. 2
Type: Research Article
ISSN: 2040-8021

Keywords

Article
Publication date: 22 September 2020

Grant Samkin and Christa Wingard

This uses a framework of systemic change to understand the contextual factors including stakeholder, social, political, cultural and economic, which contribute to the…

Abstract

Purpose

This uses a framework of systemic change to understand the contextual factors including stakeholder, social, political, cultural and economic, which contribute to the social and environmental narratives of a conservation organisation that has and continues to undergo transformation.

Design/methodology/approach

The social and environmental disclosure annual report narratives for a 27-year period were coded to a framework of systemic change.

Findings

The end of apartheid in 1994 meant that South African society required transformation. This transformation impacts and drives the social and environmental accounting disclosures made by SANParks. The social and environmental disclosures coded against a framework of systemic change, fluctuated over the period of the study as the format of the annual reports changed. The systems view was the most frequently disclosed category. The political ecology subcategory which details the power relationships showed the most disclosures. However, 25 years after the end of apartheid, the transformation process remains incomplete. Although the evidence in the paper does not support Joseph and Reigelut (2010) contention that the framework of systemic change is an iterative process, it nevertheless provides a useful vehicle for analysing the rich annual report narratives of an organisation that has undergone and continues to undergo transformation.

Originality/value

This paper makes two primary contributions. First, to the limited developing country social and environmental accounting literature. Second, the development, refinement and application of a framework of systemic change to social and environmental disclosures.

Open Access
Article
Publication date: 26 November 2021

Francesca Bernini, Paola Ferretti and Antonella Angelini

This paper aims to focus on the relation between digital transformation and banks’ reputation, as examined through the information disclosed by the five largest Italian…

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Abstract

Purpose

This paper aims to focus on the relation between digital transformation and banks’ reputation, as examined through the information disclosed by the five largest Italian banking groups’ efforts to extend and enhance their digital resources. Considering digitalization as a key strategy for managing reputation, which, in turn, can leverage financial and value performance management, the paper investigates whether and how digital activities might affect banks’ reputation. Therefore, this paper proposes the relationship between digitalization and reputation as a lever for performance management and for increasing efficiency.

Design/methodology/approach

The authors use content analysis to generate a digital disclosure index, categorizing activities human, structural and relational. For banks’ reputations, the proxies are a measure of corporate reputation and a reputational risk index. Methodologically the study used multiple case studies, considered as particularly suitable to gain an in-depth understanding of the topic in the case of the five banks. A collection of secondary data and semi-structured interviews are included.

Findings

Overall, the digitalization-reputation link shows that banks’ reputation is variously affected, not only by exposure to risk (including reputational risk) but also by strategic issues such as digitalization and the effectiveness of the corresponding communication. Consequently, banks should view digitalization as a key driver to be considered not in a stand-alone perspective, but in a combined approach.

Research limitations/implications

Continued research should include the Covid-19 implications. Additionally, it would be important to compare a larger number of banks, with different characteristics, also including variables indicating the corporate governance mechanisms.

Practical implications

The analysis contributes to fostering scholars’ and practitioners’ management of the digital transformation challenge that is a current key-factor, capable of increasing banks’ value. It considers not only the drivers directly affecting monetary value but also the institutions’ social and relational value, as well as their reputation.

Originality/value

This paper extends prior research on the digitalization-reputation relation by investigating digital transformation through disclosure of activities in this area within the Italian banking sector. It allows to leverage the key-factors that can contribute to increasing banks’ value, considering not only the drivers directly affecting monetary value but also the institutions’ social and relational value, as well as their reputation.

Details

Meditari Accountancy Research, vol. 30 no. 4
Type: Research Article
ISSN: 2049-372X

Keywords

Article
Publication date: 5 July 2011

Khaldoon Al‐Htaybat

The objective of this study is to investigate the current status quo of online reporting in 2010. Further, this study seeks to explain corporate online reporting in Jordan…

Abstract

Purpose

The objective of this study is to investigate the current status quo of online reporting in 2010. Further, this study seeks to explain corporate online reporting in Jordan by using companies' characteristics as explanatory factors for any variations in disclosure. Finally, the current findings are set in the context of prior studies in order to determine the existence of disclosure transformation.

Design/methodology/approach

Listed Jordanian companies were investigated to explore the current status of corporate online reporting. An un‐weighted index comprising 70 un‐weighted financial and non‐financial items was employed.

Findings

A total of 175 of 272 companies were found with accessible and active websites. The overall average level of corporate online reporting was 70 percent, as measured by the mean of the overall items of the current index. Variations in corporate online reporting were associated with size, performance, foreign ownership and online company familiarity.

Research limitations/implications

This study provides a comprehensive online disclosure index that can be used to inform Jordanian companies about the format and the content of corporate online reporting. It also offers a solid ground for future research on corporate online reporting. Furthermore, the results of this study indicate that corporate online reporting had been moved forward but there is plenty of room to further explore the field.

Originality/value

This paper provides evidence on the current status quo of online reporting in Jordan as one of the emerging economies in 2010 as a year with great expectations and predictions. This paper is the first to examine several companies' characteristics by using multivariate analyses. This paper also examines the online companies' familiarity for the first time as a potential factor affecting corporate online reporting in the literature. Moreover, the trend analysis shows corporate online reporting has steadily risen over the past few years, which is evidence of disclosure transformation theory in Jordan as it is in other emerging economies.

Details

Journal of Financial Reporting and Accounting, vol. 9 no. 1
Type: Research Article
ISSN: 1985-2517

Keywords

Article
Publication date: 10 May 2022

Khaled Hussainey, Khaldoon Albitar and Fadi Alkaraan

This paper aims to provide early evidence on corporate transformation towards Industry 4.0 (CTTI4) in the UK, particularly by examining the effect of corporate governance…

Abstract

Purpose

This paper aims to provide early evidence on corporate transformation towards Industry 4.0 (CTTI4) in the UK, particularly by examining the effect of corporate governance on the narrative reporting of CTTI4.

Design/methodology/approach

The authors analyse all UK financial times stock exchange all-share non-financial firms that have published their annual reports for the period of 2013–2018. The authors use computerised textual analysis to measure the level of corporate reporting on Industry 4.0 (I4.0) for 1,001 firm-year observations. The authors used different regression models to test the research hypotheses.

Findings

The findings contribute to the growing literature on business model transformation in UK companies towards the I4.0 strategy. The findings show that the level of reporting on CTTI4 is improving over the sample period and varies between industries. The authors also find that better governance quality enhances the level of reporting on CTTI4.

Practical implications

The findings of this study inform decision makers and regulators about factors driving UK companies to report information about their actionable strategies to direct I4.0 endeavours.

Originality/value

The paper makes an important and novel contribution to corporate disclosure literature. So far as the authors know, it is the only paper to examine the impact of corporate governance on corporate narrative reporting on I4.0 technologies. Moreover, to the best of the authors’ knowledge, it is the first paper to show that the quality of corporate governance adds value to this strategic type of corporate disclosure.

Details

International Journal of Accounting & Information Management, vol. 30 no. 4
Type: Research Article
ISSN: 1834-7649

Keywords

Article
Publication date: 22 November 2019

Lauren Gurrieri and Jenna Drenten

The purpose of this study is to explore how vulnerable healthcare consumers foster social support through visual storytelling in social media in navigating healthcare…

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Abstract

Purpose

The purpose of this study is to explore how vulnerable healthcare consumers foster social support through visual storytelling in social media in navigating healthcare consumption experiences.

Design/methodology/approach

This study employs a dual qualitative approach of visual and textual analysis of 180 Instagram posts from female breast cancer patients and survivors who use the platform to narrate their healthcare consumption experiences.

Findings

This study demonstrates how visual storytelling on social media normalises hidden aspects of healthcare consumption experiences through healthcare disclosures (procedural, corporeal, recovery), normalising practices (providing learning resources, cohering the illness experience, problematising mainstream recovery narratives) and enabling digital affordances, which in turn facilitates social support among vulnerable healthcare consumers.

Practical implications

This study highlights the potential for visual storytelling on social media to address shortcomings in the healthcare service system and contribute to societal well-being through co-creative efforts that offer real-time and customised support for vulnerable healthcare consumers.

Social implications

This research highlights that visual storytelling on image-based social media offers transformative possibilities for vulnerable healthcare consumers seeking social support in negotiating the challenges of their healthcare consumption experiences.

Originality/value

This study presents a framework of visual storytelling for vulnerable healthcare consumers on image-based social media. Our paper offers three key contributions: that visual storytelling fosters informational and companionship social support for vulnerable healthcare consumers; recognising this occurs through normalising hidden healthcare consumption experiences; and identifying healthcare disclosures, normalising practices and enabling digital affordances as fundamental to this process.

Details

Journal of Services Marketing, vol. 33 no. 6
Type: Research Article
ISSN: 0887-6045

Keywords

Article
Publication date: 29 October 2018

Morungwa Lumka Phala, Yaeesh Yasseen, Nirupa Padia and Waheeda Mohamed

This study aims to compare the extent of voluntary strategy disclosure in the annual/integrated reports of listed companies in an emerging market with the extent of…

Abstract

Purpose

This study aims to compare the extent of voluntary strategy disclosure in the annual/integrated reports of listed companies in an emerging market with the extent of strategy disclosure in the annual/integrated reports of listed companies in a developed market.

Design/methodology/approach

A developed market sample that was made up of the top 50 companies on the New York Stock Exchange and the Australian Stock Exchange was compared to an emerging market sample that was made up of the top 50 companies on the Johannesburg Stock Exchange and the Bombay Stock Exchange. The comparison was conducted by scoring the amount of strategy disclosure reported in the annual/integrated reports of the companies for the years 2011, 2012 and 2013.

Findings

The emerging market companies had average to good strategy disclosures in their annual reports, whereas the annual reports of companies in the developed market showed low strategy disclosure.

Originality/value

This study expanded upon the limited research available on strategy disclosure by comparing the extent of strategy disclosures in two developmental markets (the developed and emerging market).

Details

Journal of Indian Business Research, vol. 11 no. 1
Type: Research Article
ISSN: 1755-4195

Keywords

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