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The purpose of this paper is to, the first of its kind, investigate the relationship between the intellectual capital efficiency and organisational performance of the pharmaceutical sector in Bangladesh, an emerging economy that enjoys Trade-Related Aspects of Intellectual Property Rights (TRIPS) relaxation.

The study used hand-picked data from annual reports for five years. The relationship between efficient use of intellectual capital and corporate performance was examined through the practical use of human capital, structural capital and capital employed. Multiple regressions were used to assess their impact on financial performance – specifically, return on assets, return on equity, asset turnover and market-to-book value.

Value-added intellectual coefficient components (i.e. human capital, structural capital and capital employed) significantly explained asset turnover and return on assets but failed to predict the return on equity outcome. Additionally, asset turnover was negatively influenced by structural capital and positively influenced by capital employed. The return on assets was mostly affected by variation in human capital. Intellectual capital did not predict market-to-book value or investment decisions.

This paper provides useful resources for evaluating the financial performance and value creation of companies in emerging economies that enjoy TRIPS exemptions; this research could also be extended using cross-industry comparisons. The findings have theoretical and practical implications, particularly for the pharmaceutical industry in emerging economy contexts, and for managers globally.

This study is among only a few that have reported on the relationship between intellectual capital efficiency and value creation in emerging economy contexts.

The purpose of this paper is to explore to what extent risk disclosure is associated with banks’ governance characteristics. The research also focuses on how the business environment and culture may create a bank’s awareness of risk management and its disclosure. This study is conducted in a setting where banks are not mandated to follow international standards for their risk disclosures.

Using 300 bank-year observations comprising hand-collected private commercial bank data, the study uses regression analysis to investigate the influence of risk governance characteristics on risk disclosure.

This paper reports a positive relationship between risk disclosure and banks’ governance characteristics, such as the presence of various risk committees and a risk management unit.

Because studies are lacking on risk disclosure and risk governance conducted in developing countries, it is expected that this research will make a significant contribution to the literature and provide a foundation for further research in this field.

This study complements the corporate governance literature, more specifically the risk governance literature, by incorporating agency theory, institutional theory and proprietary cost theory to provide robust evidence of the impact of risk governance practices in the context of a developing economy.

Previous studies on risk disclosure and governance determinants primarily involve developed countries. This paper’s contribution is to examine risk disclosure and risk governance characteristics in a developing country in which reporting according to international standards is effectively voluntary.

The purpose of this paper is to re-kindle debate about finding a conceptual and pragmatic basis for accounting and accountability researchers and to incorporate biodiversity management into the internal practices, routines and communication of organizations.

A qualitative interplay of theories, particularly structuration theory, applied to an interdisciplinary, communitarian and eco-centric perspective will be used to demonstrate the need for change: for researchers and practitioners to interact with other disciplines and adapt their professional, institutional and governance practices to incorporate biodiversity management and reporting within organizational structures.

Collective community action can be undertaken by aligning physical biodiversity and its setting with the interrelationship between external information structures, accountability and internal information structures, agent behaviour and the reporting of outcomes. This should assist in reducing the loss of species and richness triggered by unsound economic decision-making.

This is perhaps one of the few accounting studies which discuss theoretical frameworks for the integration of accounting/accountability systems and biological diversity information through a conceptual rethinking.

This should assist in reducing the loss of species and richness triggered by unsound economic decision-making.

This paper re-opens the debate regarding the need for an alternative conceptual approach through which biodiversity management can be incorporated into the complexities of business interactions, and the social and natural systems, by using management accounting as a primary vehicle. This is perhaps one of the few accounting studies which discuss theoretical frameworks for the integration of accounting/accountability systems and biological diversity information through a conceptual rethinking.

The paper aims to provide insights into executives' perceptions of risk management disclosures and such disclosures' determinants. The paper extends the emerging literature by using institutional theories in the context of a developing country.

Semi-structured in-depth interviews were conducted with 36 executives directly involved in risk management disclosures, policy-making and monitoring.

The interview data show evidence that corporate risk management disclosures are still at a low level. The reasons for non-disclosure can be related to institutional weaknesses, lack of disciplinary action and political interference. Additionally, central bank autonomy, limited perception of accountability, demand from influential stakeholders, lack of financial literacy, aim to keep annual reports brief, etc. results in the dearth of risk disclosure by the banks.

The study suggests that understanding the importance of risk management disclosures and preparing for the uncertainty will keep the business moving.

The study seeks to contribute to the literature by investigating the executives' perceptions of risk management disclosures and its' determinants in the context of a developing country where non-compliance to the regulatory standard is high.

The purpose of this paper is to reflectively narrate the methodological journey of the authors in penetrating the positivitic hegemony of accounting and management control research in their native countries, Bangladesh and Sri Lanka.

This paper offers an auto-ethnography to demonstrate the lack of diversity in accounting, accountability and management control research.

Global developments in accounting and accountability reforms entail not only about how developing countries being governed through these reforms but also about how accounting research itself can be pursued alternatively. In the past several decades, a camp of British accounting researchers initiated a programme of research in this direction. Inspired by post-positivistic traditions, they aimed to explore how these reforms are predicated upon cultural-political milieus in developing countries. However, the academia in most accounting and management researchers from local universities in these countries are blindly bombarded with positivistic traditions.

The authors unpack how this hegemony formed and how attempts were made towards some emancipatory potentials.