Meditari Accountancy Research
Issue(s) available: 61 – From Volume: 20 Issue: 1, to Volume: 32 Issue: 7
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The impact of strategic management accounting (SMA) facets on organisational performance: the mediating role of the use of SMA practices
Nuraddeen Nuhu, Kevin Baird, Sophia Xia SuThis study aims to examine the mediating role of the use of SMA practices on the association between SMA facets and organisational performance.
Accounting for downstream value chain: examining the accountability for social impact of digitalisation
Akylai Anarbaeva, Jilde GarstTwo major issues exist in measuring social impact within the value chain: trade-offs between data accessibility and data qualitative characteristics and shared accountability for…
Integrated reporting business models and the role of presentation format: insight from an eye tracking study
Natasja Steenkamp, Richard FisherThe integrated reporting framework affords considerable discretion over the form and content of business model disclosures, but a diagrammatic representation is favoured. In…
An analysis of the use of 3D game engine technology in visualising sustainability data
Awn Muhammad, James HazeltonResponding to calls for accountants to engage with modern technologies and explore data visualisation within a three-dimensional (3D) environment, this study aims to explore…
Boosting the efficacy of green accounting for better firm performance: artificial intelligence and accounting quality as moderators
Shaizy Khan, Seema GuptaThis study aims to deepen our understanding of how conventional technologies and robust accounting education standards can impact the effectiveness of green accounting practices…
Exploring the impact of digital knowledge, integration and performance on sustainable accounting, reporting and assurance
Pethmi De Silva, Nuwan Gunarathne, Satish KumarThe purpose of this study is to perform bibliometric analysis to systematically and comprehensively examine the current landscape of digital knowledge, integration and performance…
Sustainability in the chocolate industry: a scoping review of accounting journals and the development of a research agenda
Claire Harris, Stephanie Perkiss, Farzana Aman TanimaChocolate production and cocoa supply chains are rife with social and environmental challenges. Chocolate companies commonly make claims that their products are “sustainable”…
Factors influencing the digitalization of sustainability accounting, reporting and disclosure: a systematic literature review
Diego Valentinetti, Michele A. ReaThis study is motivated by the rising regulatory demand for new digital solutions enabling searchable and comparable sustainability corporate information. It aims at uncovering…
Is corporate reputation associated with voluntary cybersecurity risk reporting?
Harmandeep SinghThis study investigated the effect of voluntary cybersecurity risk reporting (VCRR) on corporate reputation. By examining the association between VCRR and corporate reputation…
Investigation of the effectiveness of the implementation of gender equality strategies: a case study of an Australian public sector organization in a male-dominated industry
Maryam Safari, Victor GekaraThe purpose of this study is to investigate, through the application of a decoupling conceptual framework, why seemingly appropriate workplace gender strategies may not yield the…
Corporate tax avoidance and narrative disclosure tone: a developing country perspective
Arshad Hasan, Waqas Anwar, Joseph H. Zhang, Ana MarquesThis study aims to examine the link between tax avoidance, corporate governance and narrative disclosure tone using a sample of public companies in Pakistan.
Is sustainability reporting a way forward? Evidence from banking industry
Mayank GuptaThis paper aims to examine the influence of sustainability reporting on bank performance. Furthermore, this study investigates the impact of the country’s economic development…
Navigating legitimacy: diverse stakeholder perspectives on the IFRS Foundation’s establishment of the ISSB
Luciano Bohn, Clea Beatriz Macagnan, Clóvis Antônio KronbauerIn 2020, the IFRS Foundation’s public consultation on Sustainability Reporting provided an opportunity for stakeholders to share their opinions on the Foundation’s proposals. This…
Corporate digital transformation and audit signals: building trust in the digital age
Chengming Huang, Sultan Sikandar Mirza, Chengwei Zhang, Yiyao MiaoThis study aims to determine the impact of corporate digital transformation on the audit opinions of auditors in A-share nonfinancial listed companies in China. It also examines…
Social media usage for sustainability reporting: a study of the Top 50 Australian companies
Kate Hogarth, Sumit Lodhia, Amanpreet Kaur, Gerard StoneThis paper aims to explore the extent, nature and communication potential of companies’ use of three popular social media platforms (Facebook, X and LinkedIn) to report on…
Does female board directorship affect the quality of KPI voluntary disclosure? Some evidence from French family firms
Chourouk BoujelbenThis paper aims to examine the impact of female board directorship on the quality of key performance indicators voluntary disclosure (hereafter QKPI). Further, this paper explores…
Terror and taxes: how attacks impact corporate tax avoidance
Thuy Tran, Trung K. DoThe purpose of this study is to examine the effect of terrorist attacks on tax avoidance. Further, the authors identify the possible channel leading to our main result and examine…
ISSN:
2049-372XRenamed from:
Meditari Accountancy ResearchOnline date, start – end:
2012Copyright Holder:
Emerald Publishing LimitedOpen Access:
hybridEditors:
- Prof Charl de Villiers
- Warren Maroun
Further Information
