Meditari Accountancy Research: Volume 31 Issue 7

From talk to action: the effects of the non-financial reporting directive on ESG performance

Maria Aluchna, Maria Roszkowska-Menkes, Bogumił Kamiński

Non-financial reporting (NFR) is viewed as a major step towards organisational transparency and accountability. While the number of non-financial reports published every year has…

Institutional isomorphism under the test of Non-financial Reporting Directive. Evidence from Italy and Spain

Stefanía Carolina Posadas, Silvia Ruiz-Blanco, Belen Fernandez-Feijoo, Lara Tarquinio

This paper aims to analyse the impact of the European Union (EU) Directive on the quality of sustainability reporting under the institutional theory lens. Specifically, the…

Does sustainability in executive remuneration matter? The moderating effect of Italian firms’ corporate governance characteristics

Alex Almici

This paper aims to verify whether the integration of sustainability in executive compensation positively affects firms’ non-financial performance and whether corporate governance…

Serendipity and management accounting change

Giacomo Pigatto, Lino Cinquini, Andrea Tenucci, John Dumay

This study aims to explore the serendipitous discovery of integrated reporting (IR) by Alpha, an Italian small and medium-sized enterprise (SME). Alpha piqued the curiosity when…

Constructing the accurate forecast: an actor-network theory approach

Tiina Henttu-Aho, Janne T. Järvinen, Erkki M. Lassila

This paper empirically demonstrates the major organizational events of a rolling forecasting process and the roles of controllers therein. In particular, this study aims to…

The susceptibility of management accountants to framing bias

Zack Enslin, John Hall, Elda du Toit

The emerging business partner role of management accountants (MAs) results in an increased requirement of MAs to make business decisions. Frame dependence cognitive biases…

Do fiscal rules of local debt affect municipal off-budget activities? Analysis of various types of municipalities

Anna Białek-Jaworska, Agnieszka Krystyna Kopańska

This paper aims to determine whether local governments (LGs) use non-consolidated municipally owned companies (MOCs), excluded from public sector entities and, consequently, from…

The juridification of social accounting and the transposition process of the non-financial reporting directive 2014/95/EU

Sara Moggi, Glen Lehman, Alessandra Pagani

This paper aims to critically analyse the transposition implications of Union Directive 2014/95. This Directive identified the need to raise the transparency of the social and…