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This paper aims to provide analysis on the state of UK commercial service charge accounting practices when the guiding regulatory framework changed to a mandatory professional standard.

From a critical review of the accounting requirements of the Royal Institution of Chartered Surveyors (RICS) Professional Standard, the paper develops metrics for measuring the quality of service charge accounts. These metrics are used to measure accounting quality within 154 accounting statements prepared during the first year of the Standard’s implementation.

The paper identifies conceptual weaknesses in the RICS Professional Standard and poor levels of compliance with many of its accounting requirements. The findings suggest that long-standing issues remain unsolved and also identify new areas of concern within present accounting practices for UK commercial service charges.

The data were obtained from accounting documents prepared by 68 landlords and 40 managing agents for the commercial clients of one UK service charge consultancy company. Although the population is representative of industrywide practice, further longitudinal analysis is required to improve generalisability.

The paper provides performance metrics that stakeholders can use for benchmarking accounting quality. The RICS needs to act to improve accounting practice or risk government intervention. Some corporate landlords must provide higher quality service charge accounts or risk potentially losing occupiers to competing schemes.

This work provides a unique dataset that explores the role of the RICS Professional Standard in improving UK service charge accounting practices.

Increased work hours can result in stress and burnout among mine workers. Research within stone, sand and gravel mining operations is limited and has not explored whether health impairment, in this context, influences job satisfaction and turnover intention among these workers.

A path analysis was completed using Mplus to assess a theoretical model and hypotheses associated with model variables to include work hours, stress, burnout, job satisfaction and turnover intention. Cross-sectional survey data from 419 stone, sand and gravel mine workers were used in the path analysis.

Model fit was good. Work hours were positively associated with stress, stress was positively associated with burnout, stress and burnout were negatively associated with job satisfaction, stress and burnout were positively associated with turnover intention and job satisfaction was negatively associated with turnover intention. Burnout partially mediated the relationship between stress and both job satisfaction and turnover intention. Job satisfaction partially mediated the relationship between stress and turnover intention and burnout and turnover intention. An alternate model determined there was no direct relationship between work hours and burnout and that this relationship was fully mediated by stress.

Findings illustrate the importance of managing work hours among mine workers to reduce health impairment and to bolster job satisfaction and reduce turnover intention.

This study explores the integration of corporate reporting by Mitsubishi, a large Japanese company, using a culturally sensitive narrative that combines and reconciles Japanese and Western corporate values in one story.

We use an analytical framework drawing on insights borrowed from narratology and the notion of wrapping – the traditional art of packaging as communication.

We find that Mitsubishi is a survivor company that uses different corporate reporting frameworks during its reporting journey to construct a bespoke narrative of its value creation and cultural values. It emplots narratives to convey a story presenting the impression that Mitsubishi is a Japanese corporation but is compatible with Western neo-liberal ideology, making bad news palatable to its stakeholders and instilling confidence in the future.

Wrapping is a culturally sensitive form of impression management used in the integration of corporate reporting. Therefore, rather than assuming that companies blatantly manipulate their image in corporate reports, we suggest that future research should focus on how narratives are constructed and made sense of, situating them in the context of local culture and traditions.

The findings should interest scholars, report preparers, policymakers, and the IFRS, considering the recent release of the IFRS Sustainability Disclosure Standards designed to reduce the so-called alphabet soup of corporate reporting. By following Mitsubishi’s journey, we learn how and why the notion of integrated reporting was adopted and integrated with other reporting frameworks to create narratives that together convey a story of a global corporation compliant with Western neoliberal ideology. It highlights how Mitsubishi used integrated reporting to tell its story rather than as a rigid reporting framework, and the same fate may apply to the new IFRS Sustainability Reporting Standards that now include integrated reporting.

The study offers a new perspective on corporate reporting, showing how the local societal discourses of cultural heritage and modernity can shape the journey of the integration of corporate reporting over time.