Meditari Accountancy Research: Volume 24 Issue 4

Sustainability reporting – more global than local?

Sashika Abeydeera, Helen Tregidga, Kate Kearins

In recognition of the potential for Buddhism to advance sustainability, this paper aims to investigate whether Buddhism appears to be informing the sustainability practices of…

Strategic investment decision-making – scanning and screening investment opportunities: The expansion of Guinness in West Africa

Fadi Alkaraan

This study brings together cognitive and organizational aspects of the strategic investment decision-making process. It focuses on the early stages of strategic investment…

A Whole Brain® learning approach to an undergraduate auditing initiative – an exploratory study

Marina Kirstein, Rolien Kunz

Individual students have different learning styles, and lecturers can no longer afford to ignore this. Lecturers have a responsibility to accommodate students’ different learning…

Hofstede’s cultural dimensions in accounting research: a review

Hichem Khlif

This paper aims to review the use of Hofstede’s cultural dimensions in accounting research over the period 1995-2015.

Allocative and technical efficiency of New Zealand Banks

Paul Rouse, David Tripe

Paying too much for funding or failing to obtain adequate returns for lending and interest-bearing assets because of inappropriate mix is just as much a source of inefficiency in…

Are the best African banks really the best? A Malmquist data envelopment analysis

Tesfatsion Sahlu Desta

This paper aims to examine whether the African commercial banks selected as the best African banks by Global Finance Magazine really are the best.