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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

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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…

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

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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…

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

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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.

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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

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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…

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

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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

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Article
Publication date: 6 April 2010

John C. Dumay and Jiayang Lu

The purpose of this paper is to examine the reasons for and outcomes of the rhetoric of disclosures of human capital (HC) management practices and to discuss how…

Abstract

Purpose

The purpose of this paper is to examine the reasons for and outcomes of the rhetoric of disclosures of human capital (HC) management practices and to discuss how disclosures could be changed to be more meaningful and appropriate in practice. Thus, the research question of interest to this paper is “Is the rhetoric of HC disclosure achieved in practice?”

Design/methodology/approach

Using a case study approach, the paper utilises content analysis to examine the rhetoric of HC disclosures and the results of HC management practices utilising corporate social responsibility (CSR) reports, newsletters, annual reports, and other publicly available information, with an emphasis on media reports. The case study organisation is Westpac Bank (Australia), chosen because of the transformation in its approach to HC management since 2001 and its reputation as a global leader in CSR practice and reporting.

Findings

The paper illustrates how highly exposed HC disclosures are to scrutiny by both internal and external stakeholders and if the rhetoric is not transformed into practice how the disclosures can be used as a weapon by adversarial stakeholders to attack the organisation and/or attempt to change the balance of power between management and employees. It is argued that it could be more beneficial if HC disclosures were to report on the ongoing struggles and conflicts that are inherent in HC management practice, rather than not admitting to or not mentioning them at all, in order to reduce information asymmetry and build trust in the disclosures so that that the disclosures are less likely to be seen as merely rhetorical arguments.

Research limitations/implications

The paper is limited to one particular organisation from which generalisation is not possible. Since the research is undertaken from outside the organisation, and relies largely on secondary data sources, it thus also relies in part on conjecture about the change processes which occurred inside the organisation.

Originality/value

The paper adds to the emerging discussion of how organisations put their HC management rhetoric into practice and whether or not they achieve their intended outcomes.

Details

Journal of Human Resource Costing & Accounting, vol. 14 no. 1
Type: Research Article
ISSN: 1401-338X

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Article
Publication date: 21 September 2020

Rosa Lombardi and Giustina Secundo

This paper aims to provide a systematic literature review (SLR) of the relationship between smart and digital technologies and organisations’ reporting processes…

Abstract

Purpose

This paper aims to provide a systematic literature review (SLR) of the relationship between smart and digital technologies and organisations’ reporting processes, proposing a future research agenda. The paper examines the effects of data and digital technology on the corporate reporting process by analysing the various kinds of reports by organisations.

Design/methodology/approach

A two-decade assessment of studies was analysed to answer research questions. A SLR explored the role of digital and smart technologies for corporate reporting processes. The Scopus database was used as a leading source for access to the articles. Initially, 163 items were collected. After reading the abstract and several refinements, 43 prioritised publications were analysed and categorised to derive significant results.

Findings

Results of the analysis highlight the following emerging research streams about the digital transformation of corporate reporting: digital technology for corporate information management and decision-making processes; digital technologies as a tool of stakeholder engagement and sustainable reporting practices; and finally, digital technologies as a way to address earning management, corporate social responsibility, accountability and transparency.

Research limitations/implications

How digital technology and data analytics may potentially transform the corporate reporting process to make it more effective, resulting in greater transparency for shareholders and all stakeholders.

Originality/value

The originality of this paper derives from connecting, for the first time, smart and digital technologies and corporate reporting processes, drafting the state of the art of this research topic for future research.

Details

Meditari Accountancy Research, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2049-372X

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Article
Publication date: 3 May 2016

Marco Fazzini and Lorenzo Dal Maso

This paper aims to provide insight into how environmental information is reflected in the market value of listed Italian companies. In particular, it investigates the…

Abstract

Purpose

This paper aims to provide insight into how environmental information is reflected in the market value of listed Italian companies. In particular, it investigates the value relevance of voluntary environmental information disclosed by companies and the influence of environmental policies assurance.

Design/methodology/approach

The method used is the accounting-based valuation model used by Cormier and Magnan (2007), analogue to the one developed by Ohlson (1995), which considers market value of equity as a function of book value, accounting earnings and environmental indicators as provided by Bloomberg. The analysis in this paper is based on the environmental disclosure score (i.e. proxy of a company’s transparency in reporting environmental information) and the assurance practice (i.e. whether or not the company’s environmental policies were subject to an independent assessment for the reporting period).

Findings

Results partially support initial conjectures, i.e. the environmental voluntary disclosure represents value-relevant information positively correlated with firms’ market value. Furthermore, when such information is subject to an independent assessment for the reporting period, an incremental benefit deriving from the assurance of such information cannot be found. This is similar to the findings of Cho et al. (2014), i.e. the market perceptions on assurance may need to be developed before the environmental report assurance market in Italy can develop.

Research limitations/implications

Limitations are related to the small sample located in a single country, meaning that results may not be generalisable. The implications are that other methods may provide further value, but these may need to be based either on different data or larger samples (i.e. cross-country analysis).

Originality/value

The increasing importance of environmental issues for economic decision-making and the presence of ethical investors create incentives for environmental information disclosure, which is becoming increasingly significant for comprehensive firm valuation. However, for this information to serve its role, disclosure must be credible. Hence, there are many companies that resort to voluntary assurance of environmental policies, motivated by a need to demonstrate credibility with external stakeholders. Notwithstanding, the influence of verification practice over environmental disclosure on a low regulation country has not yet been completely explored. This paper aims to fill this gap.

Details

Sustainability Accounting, Management and Policy Journal, vol. 7 no. 2
Type: Research Article
ISSN: 2040-8021

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