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Article
Publication date: 1 April 2004

M. Oberholzer and J.E.E. Ziemerink

Cost behaviour classification and cost behaviour structures of manufacturing companies. The purpose of this paper is to determine the cost structures of companies that formed part…

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Abstract

Cost behaviour classification and cost behaviour structures of manufacturing companies. The purpose of this paper is to determine the cost structures of companies that formed part of an empirical investigation. Further aspects were investigated to determine why manufacturing companies classify cost behaviour into fixed and variable components and to determine how these companies classify specific cost items. It was found that there is a significant negative relationship between the fixed cost of a company and its degree of technological development. This means that labour intensive companies have more fixed cost as part of total costs and therefore a higher operating risk than technologically developed companies. It was also found that manufacturing companies classify cost items differently and this study provides some guidelines how to manage cost behaviour.

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Meditari Accountancy Research, vol. 12 no. 1
Type: Research Article
ISSN: 1022-2529

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Article
Publication date: 1 April 2000

M. Oberholzer and J.A. van Zyl

This paper reports on an investigation into the possibility of implementing activity‐based costing and activity‐based management in the Fuel Purchases Department of Eskom. This…

107

Abstract

This paper reports on an investigation into the possibility of implementing activity‐based costing and activity‐based management in the Fuel Purchases Department of Eskom. This Department purchases coal from various mines on behalf of ten power stations. The problem is that power stations are charged by the Fuel Purchases Department in accordance with the quantity of coal that is purchased on their behalf and in not accordance with the quantity of work done. Activity‐based costing resolves this problem by using seven cost pools and seven cost drivers to allocate the cost of the Fuel Purchases Department to the power stations. This leads to a more accurate cost allocation and cross‐subsidising between power stations is also eliminated. Activity‐based costing also provides information on activities in the Department. This clears the way for activity‐based management.

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Meditari Accountancy Research, vol. 8 no. 1
Type: Research Article
ISSN: 1022-2529

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Article
Publication date: 1 April 2004

M. Oberholzer and G. van derWesthuizen

When bank managers are asked to comment on the bank’s performance over the past year, most would quote either their bank’s return on equity or return on assets. If these measures…

967

Abstract

When bank managers are asked to comment on the bank’s performance over the past year, most would quote either their bank’s return on equity or return on assets. If these measures were higher than those of their peers, the bank is referred to as a high‐performance bank. The ratios involved are financial ratios and the main problem with this approach is its reliance on comparable ratios. To find suitable comparable standards (norms) is quite difficult, and when the standard (norm) is not appropriate, the comparison may mislead the analyst. A measurement tool that can compensate for the weaknesses in financial ratios is therefore needed. One such tool that can be used to measure bank performance is Data Envelopment Analysis (DEA). The objective of this article is to draw a comparison between the results of financial ratios (as a conventional performance measurement) and the results obtained by means of DEA with regard to the performance evaluation of the ten regional offices of one of South Africa’s larger banks.

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Meditari Accountancy Research, vol. 12 no. 1
Type: Research Article
ISSN: 1022-2529

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Article
Publication date: 5 February 2024

Ari Budi Kristanto and June Cao

This systematic literature review presents the evolution of accounting-related research in the Indonesian context. We examine 55 academic articles from the initial 296 records of…

353

Abstract

Purpose

This systematic literature review presents the evolution of accounting-related research in the Indonesian context. We examine 55 academic articles from the initial 296 records of accounting and finance research in the Q1 Scopus-indexed journals from 1995 to 2022. This study sheds light on Indonesia’s main research streams, unique settings and urgent future research agenda.

Design/methodology/approach

This study adopts a systematic approach for a comprehensive literature review. We select articles according to a series of criteria and compile the metadata for the bibliographic mapping.

Findings

Our bibliometric analysis suggests five main research streams, namely (1) political connection, (2) capital market, (3) audit and accountability, (4) firm policy and (5) banking. We identify the following distinctive country settings, which are well discussed in extant literature: political connection, two-tier board system, weak accounting profession, information opacity and cultural impact on accounting. We outline prospective agendas to examine the institutional mechanisms’ role in addressing major environmental challenges through accountability.

Originality/value

This study offers unique contributions to the literature by comprehensively reviewing accounting-related research in Indonesia. Despite Indonesia’s economic and environmental importance, it has received limited attention from scholars. Using dynamic topic analysis, we highlight the need to examine the role of informal institutions, such as political connections and culture and formal institutional mechanisms, such as corporate governance and environmental disclosure.

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Journal of Accounting Literature, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0737-4607

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Book part
Publication date: 6 August 2018

Thomas P. Lyon

Social movement organizations increasingly engage directly with companies, rather than using the political process to regulate them. This development has spawned lively new…

Abstract

Social movement organizations increasingly engage directly with companies, rather than using the political process to regulate them. This development has spawned lively new literatures on non-market strategy and on social movements, but the two would benefit from engaging each other more effectively. A common framework and set of shared constructs would allow for collaborative theorizing on how new issues emerge into the public sphere, how interest groups mobilize, and how public opinion is formed; transaction cost analysis, with its primarily verbal theorizing, may prove a helpful starting point. Empirical knowledge is growing rapidly, yet many exciting questions remain open.

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Social Movements, Stakeholders and Non-Market Strategy
Type: Book
ISBN: 978-1-78754-349-2

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Available. Open Access. Open Access
Article
Publication date: 5 October 2022

Martin Botha, Merwe Oberholzer and Susanna Levina Middelberg

The purpose of this paper is to investigate current practices of water governance disclosure in the food, beverage and tobacco industry and to determine whether the quality of…

1786

Abstract

Purpose

The purpose of this paper is to investigate current practices of water governance disclosure in the food, beverage and tobacco industry and to determine whether the quality of disclosure has a positive association with integrated reporting (IR).

Design/methodology/approach

A water governance disclosure index was developed that used content analysis to code the latest standalone social, environmental and sustainability reports or integrated reports of 49 companies in the food, beverage and tobacco industry. The selected companies are listed on three indices, the ASX, JSE and DJSI. This was followed by quantitatively testing the association between IR and the quality of water governance disclosure, as measured against the qualitatively developed index.

Findings

It was found that the 18 IR companies’ water governance disclosure quality significantly outperformed the 31 companies in the non-IR group, with a calculated index score of 71.67% and 40.97%, respectively.

Research limitations/implications

The evidence indicates that IR is superior to non-IR water governance disclosure, and the study, therefore, contributes to the literature around the legitimacy theory by concluding that IR is supportive to companies to legitimise their being.

Originality/value

The originality of this paper stems from the comparison of water governance disclosures between IR and non-IR firms. Considering that IR preparers outperformed companies in the non-IR group could provide insights to academics, regulators and reporting organisations that IR could be used to enhance water governance disclosure.

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Meditari Accountancy Research, vol. 30 no. 7
Type: Research Article
ISSN: 2049-372X

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Available. Open Access. Open Access
Article
Publication date: 26 August 2024

Giulia Zennaro, Giulio Corazza and Filippo Zanin

The effects of integrated reporting quality (IRQ) have been debated in increasing empirical studies. Several IRQ measures, different theoretical approaches and multiple contexts…

803

Abstract

Purpose

The effects of integrated reporting quality (IRQ) have been debated in increasing empirical studies. Several IRQ measures, different theoretical approaches and multiple contexts have been adopted and investigated, leading to mixed results. By using the meta-analytic technique, this study aims to contribute to the accounting literature, reconciling the conflicting results on the effects of IRQ and providing objective conclusions to complement narrative literature reviews.

Design/methodology/approach

A sample of 45 empirical papers from 2013 to 2022, with 653 effect sizes, was used to assess the effects associated with IRQ. The papers were clustered into five groups (market reaction, financial performance, cost of capital, financial analysts’ properties and managerial decisions) based on the different consequences of IRQ investigated in the primary studies. A random-effects meta-regression model was used to explore all sources of heterogeneity together.

Findings

The meta-regression results confirm that IRQ positively influences firms’ market valuation and financial performance and hampers opportunistic managerial behaviour by improving corporate transparency, mitigating information asymmetry and encouraging accountability. Moreover, differences in the study characteristics affect the strength of the relationship object of interest.

Originality/value

Through meta-analysis, this study provides a broader overview of the effects of IRQ by enhancing the generalisability of the findings. The results also pave the way for additional evidence on the outcome variables affected by the quality of integrated disclosure.

Details

Meditari Accountancy Research, vol. 32 no. 7
Type: Research Article
ISSN: 2049-372X

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Book part
Publication date: 3 May 2016

Rui J. P. de Figueiredo and Geoff Edwards

We show that, in the US telecommunications industry, market participants have a sophisticated understanding of the political process, and behave strategically in their allocation…

Abstract

We show that, in the US telecommunications industry, market participants have a sophisticated understanding of the political process, and behave strategically in their allocation of contributions to state legislators as if seeking to purchase influence over regulatory policy. We find that interests respond defensively to contributions from rivals, take into account the configuration of support available to them in both the legislature and the regulatory commission, and vary their contributions according to variations in relative costs for influence by different legislatures. This strategic behavior supports a theory that commercially motivated interests contribute campaign resources in order to mobilize legislators to influence the decisions of regulatory agencies. We also report evidence that restrictions on campaign finance do not affect all interests equally. The paper therefore provides positive evidence on the nature and effects of campaign contributions in regulated industries where interest group competition may be sharp.

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Book part
Publication date: 14 December 2018

Pedro Rey-Biel, Roman Sheremeta and Neslihan Uler

We study how giving depends on income and luck, and how culture and information about the determinants of others’ income affect this relationship. Our data come from an experiment…

Abstract

We study how giving depends on income and luck, and how culture and information about the determinants of others’ income affect this relationship. Our data come from an experiment conducted in two countries, the USA and Spain – each of which have different beliefs about how income inequality arises. We find that when individuals are informed about the determinants of income, there are no cross-cultural differences in giving. When uninformed, however, Americans give less than the Spanish. This difference persists even after controlling for beliefs, personal characteristics, and values.

Details

Experimental Economics and Culture
Type: Book
ISBN: 978-1-78743-819-4

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Book part
Publication date: 16 September 2022

Amina Mohamed Buallay

The chapter reviews the literature on the relationship between sustainability reporting and firm performance. The first section discusses and investigates the relationship between…

Abstract

The chapter reviews the literature on the relationship between sustainability reporting and firm performance. The first section discusses and investigates the relationship between sustainability reporting and operational performance (ROA). The second section discusses and investigates the relationship between sustainability reporting and financial performance (ROE). The third section discusses and investigates the relationship between sustainability reporting and market performance (TQ). The last three sections explain the possible reasons for positive, negative and neutral relationship between sustainability reporting and firm performance.

Details

International Perspectives on Sustainability Reporting
Type: Book
ISBN: 978-1-80117-857-0

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