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Article
Publication date: 20 March 2020

Amer Al Fadli, John Sands, Gregory Jones, Claire Beattie and Domenico Pensiero

This study aims to investigate the influence of board independence on the level of corporate social responsibility (CSR) reporting in Jordan over time. The paper also compares…

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Abstract

Purpose

This study aims to investigate the influence of board independence on the level of corporate social responsibility (CSR) reporting in Jordan over time. The paper also compares this level of influence between the pre- and post-issuance of the Jordanian corporate governance code (JCGC) in 2009.

Design/methodology/approach

Longitudinal data (panel data) from all non-financial listed companies on the Amman stock exchange for the period 2006-2015 was collected and analysed. The content analysis method was used to assess the CSR reporting evident in the annual reports. An ordinary least square regression was used to investigate the relationship between board independence and the level of CSR reporting.

Findings

The results revealed that board independence has a positive and significant influence on the level of CSR reporting. This influence became significantly stronger post the issuance of the corporate governance code in Jordan. The findings suggest that the presence of independent directors on the board encourages companies to report additional CSR information as one of the legitimation strategies to manage the expectations of stakeholder groups.

Research limitations/implications

This study provides motivation for regulators and companies to continue to improve board independence effectiveness.

Practical implications

The study supported evidence from prior studies, conducted the developed countries, that legitimacy theory is also applicable in Jordanian companies, which is a developing country. This study contributes to the debate and findings of the literature about governance and CSR reporting, specifically in the Middle East, as well as the potential of future studies in developing countries using a legitimacy theory as the basis for their investigations and motivation. This study provides evidence to motivate regulators and companies to improve, further, board independence effectiveness.

Originality/value

This empirical study has explored the potential influence of board independence on the level of CSR reporting in Jordan for JCGC pre- and post-issuance, which has not been examined previously and the findings for future studies in the Middle East region and other developing countries.

Details

International Journal of Law and Management, vol. 62 no. 2
Type: Research Article
ISSN: 1754-243X

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Article
Publication date: 7 April 2022

Nisar Ahmad, Hamza Smajić, Ramo Palalic and Said Al-Riyami

This paper presents a citation-based systematic literature review in the field of sustainability management for Arab countries. The aim is to assist potential researchers in this…

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Abstract

Purpose

This paper presents a citation-based systematic literature review in the field of sustainability management for Arab countries. The aim is to assist potential researchers in this field to identify existing themes, gaps and other relevant information necessary for the further development of the research area.

Design/methodology/approach

A comprehensive list of keywords has been searched in the SCOPUS database to identify all the relevant articles in the field of sustainability management in Arab countries. After applying the relevant restriction criteria, manual screening of titles, abstracts and keywords was performed to identify the final sample. The final sample consists of 410 articles published in 218 different journals by 907 authors. Bibliometrix R-tool was used to conduct a comprehensive bibliometric analysis of the selected articles.

Findings

Findings indicate a growing trend of publications on sustainability management in the generally understudied Middle East and North Africa (MENA) region. Besides publication trends, citation analysis presents citation trends, most influential journals and authors, and most cited articles on sustainability management in Arab countries. Theme identification is shown through analyses of conceptual and intellectual structures. Finally, social networks in the field are discussed.

Practical implications

Information presented in this paper informs interested researchers about the current state in the field, relevant sources of knowledge, important literature on the topic, relevant authors and other valuable particulars. This systematic literature review helps researchers make further valuable contributions to the field of sustainability management in Arab countries.

Originality/value

To the best of the authors' knowledge, this paper offers a first comprehensive citation-based systematic literature review on sustainability management in Arab countries.

Details

Management & Sustainability: An Arab Review, vol. 1 no. 1
Type: Research Article
ISSN: 2752-9819

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Article
Publication date: 1 February 2004

Giuseppe Galassi and Richard Mattessich

The paper offers a survey of major Italian accounting scholars and their work for the period from 1900 to 1950. Apart from the late works of Rossi and Besta, the main focus is on…

202

Abstract

The paper offers a survey of major Italian accounting scholars and their work for the period from 1900 to 1950. Apart from the late works of Rossi and Besta, the main focus is on the contributions by Zappa, who undoubtedly dominated the scene. In this period, as well as later, most Italian accountants and “aziendalisti” adopted the so‐called “income system”. Although its premises originated with Fabio Besta, master of the so‐called “patrimonial or proprietorship system”, the Italian School under Zappa gave this system a new theoretical basis that differed fundamentally from that of Besta. Zappa also developed the dynamic aspect of accounting and business economics that still prevails in Italy. The paper also devotes attention to other Italian scholars, less well‐known abroad. In the area of cost accounting it concentrates on the views of De Minico and his disciple Amodeo, but also mentions other contributors. The final Section deals with Italian contributions to accounting history during this period

Details

Review of Accounting and Finance, vol. 3 no. 2
Type: Research Article
ISSN: 1475-7702

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Article
Publication date: 1 July 1987

Massimo Finoia

The founders of modern economic thought in Italy are Francesco Ferrara (1810–1900), Luigi Cossa (1831–1896) and Angelo Messedaglia (1820–1901).

192

Abstract

The founders of modern economic thought in Italy are Francesco Ferrara (1810–1900), Luigi Cossa (1831–1896) and Angelo Messedaglia (1820–1901).

Details

International Journal of Social Economics, vol. 14 no. 7/8/9
Type: Research Article
ISSN: 0306-8293

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Publication date: 16 December 2017

Riccardo Bellofiore and Scott Carter

Resurgent interest in the life and work of the Italian Cambridge economist Piero Sraffa is leading to New Directions in Sraffa Scholarship. This chapter introduces readers to some…

Abstract

Resurgent interest in the life and work of the Italian Cambridge economist Piero Sraffa is leading to New Directions in Sraffa Scholarship. This chapter introduces readers to some of these developments. First and perhaps foremost is the fact that as of September 2016 Sraffa’s archival material has been uploaded onto the website of the Wren Library, Trinity College, Cambridge University, as digital colour images; this chapter introduces readers to the history of these events. This history provides sharp relief on the extant debates over the role of the archival material in leading to the final publication of Production of Commodities by Means of Commodities, and readers are provided a brief sketch of these matters. The varied nature of Sraffa scholarship is demonstrated by the different aspects of Sraffa’s intellectual legacy which are developed and discussed in the various entries of our Symposium. The conclusion is reached that we are on the cusp of an exciting phase change of tremendous potential in Sraffa scholarship.

Details

Including a Symposium on New Directions in Sraffa Scholarship
Type: Book
ISBN: 978-1-78714-539-9

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Article
Publication date: 1 July 1987

Anna Pellanda

This article on Messedaglia might start with Schumpeter's words: “I have chosen him for mention because of the strategic position he holds in the history of Italian economics and…

18

Abstract

This article on Messedaglia might start with Schumpeter's words: “I have chosen him for mention because of the strategic position he holds in the history of Italian economics and statistics”. In fact the Italian history of economics in the nineteenth century is populated by many authors who were rather famous during their lifetime but less and less appreciated later. Generally speaking it can be said, again with Schumpeter, that “the economic research which was done during this period in the various centres of national life … was not on the same level with the achievements of either the earlier times of Beccaria and Verri or the later times of Pantaleoni and Pareto…. And if it is true that “the political and administrative structure of every nation reflects itself in the organisation of its scientific work” (ibid.) the difficulties faced by Italy, trying first to get rid of foreign domination and, secondly, to build national unity, can explain the trouble Italian economists have had in disentangling themselves from foreign influence and in avoiding divisions into regional schools of thought. Angelo Messedaglia is one of the few able to be original and not provincial, as will be shown later; instead, at this point it would seem useful to give a brief account of the historical situation of Italy in the nineteenth century.

Details

International Journal of Social Economics, vol. 14 no. 7/8/9
Type: Research Article
ISSN: 0306-8293

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Article
Publication date: 23 February 2021

Michele Bigoni, Valerio Antonelli, Warwick Funnell and Emanuela Mattia Cafaro

The study investigates the use of accounting information in the form of a confession as a tool for telling the truth about oneself and reinforcing power relations in the context…

534

Abstract

Purpose

The study investigates the use of accounting information in the form of a confession as a tool for telling the truth about oneself and reinforcing power relations in the context of the Roman Inquisition.

Design/methodology/approach

The study adopts Foucault's understanding of pastoral power, confession and truth-telling to analyse the accounting practices of the Tribunal of the Inquisition in the 16th century Dukedom of Ferrara.

Findings

Detailed accounting books were not simply a means for pursuing an efficient use of resources, but a tool to force the Inquisitor to open his conscience and provide an account of his actions to his superiors. Accounting practices were an identifying and subjectifying practice which helped the Inquisitor to shape his Christian identity and internalise self-discipline. This in turn reinforced the centralisation of the power of the Church at a time of great crisis.

Research limitations/implications

The use of accounting for forcing individuals to tell the truth about themselves can inform investigations into the use of accounting records as confessional tools in different contexts, especially when a religious institution seeks to reinforce its power.

Social implications

The study documents the important but less discernible contributions of accounting to the formation of Western subjectivity at a time which Foucault considers critical in the development of modern governmental practices.

Originality/value

The study considers a critical but unexplored episode in Western religious history. It offers an investigation of the macro impact of religion on accounting practices. It also adds to the literature recognising the confessional properties of written information by explicitly focusing on the use of financial information as a form of confession that has profound power implications.

Details

Accounting, Auditing & Accountability Journal, vol. 34 no. 4
Type: Research Article
ISSN: 0951-3574

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Article
Publication date: 27 February 2007

Enrico Viganò and Richard Mattessich

The purpose of this paper is to offer a concise survey and comparison of Italian accounting research and academic publications during the second half of the 20th century.

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Abstract

Purpose

The purpose of this paper is to offer a concise survey and comparison of Italian accounting research and academic publications during the second half of the 20th century.

Design/methodology/approach

The paper discusses the special relation between economia aziendale (business and public economics) and ragioneria (accounting) in Italy. The subsequent discussion on “financial accounting” includes a sub‐section on income‐orientation (vs capital‐orientation), especially important in Italy during this period, and the present crisis of economia aziendale as affecting ragioneria, contributions by major Italian accountants of the period (above all, Onida and Amaduzzi) are discussed. After a section on “cost and managerial accounting” (of less significance in Italy than financial accounting), and a look at “novel accounting trends”, the paper closes with a discussion of some representative historical studies of the period.

Findings

The paper reveals the changing international position of Italian accounting research.

Research limitations/implications

The paper is limited by selecting the most prominent and relevant contributions among a host of pertinent publications.

Originality/value

In contrast to previous research, the paper offers an integrated survey of major Italian accounting publications of the entire second half of the 20th century.

Details

Review of Accounting and Finance, vol. 6 no. 1
Type: Research Article
ISSN: 1475-7702

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