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The purpose of this paper is to report successful authors’ views about the editorial review processes of a set of 42 accounting journals. The two main objectives are: to enlighten editors and journal publishers in their quest to improve their journals’ editorial review processes and to inform prospective authors about the past experiences successful authors have had with the 42 accounting journals.

A Webmail survey was used to collect data about authors’ experiences with publishing in one of the 42 accounting journals. A total of 856 responses (40 per cent response rate) was received. Various statistical analyses were used to explore a range of editorial review process features, including the timeliness of editorial feedback, timeliness of publishing accepted manuscripts, quality of the feedback provided and performance of the editor.

Authors were found to be generally quite satisfied with the editorial review processes of the journals in which they published. There were, however, notable leaders and laggards observed among the 42 journal titles. The survey findings also revealed that many journals use the practice of basing their editorial decisions on the comments of a single reviewer. In fact, this practice is most prevalent among the journals that are commonly perceived as the field’s “top” journals. These and other editorial review results – for example, comparisons between journal-tiers, geographical locations of editorial review offices and journal specialties – are discussed.

This paper extends and moves well beyond Adler and Liyanarachchi (2011), by exploring such additional author perceptions of the editorial review process as the performance of journal editors, the use of multiple reviewers and reviewers’ reporting of the typical faults/weaknesses in the papers they read. Exposing to public scrutiny an academic discipline’s editorial review processes is quite common in some fields of research, most notably medicine. Doing so in the accounting discipline addresses a need that many of the respondents felt was highly necessary and long overdue. While authors will benefit from the paper’s insights, editors and publishers are expected to as well.

This paper reports the results of an exploratory study of inter‐coder reliability of annual report social and environmental disclosures content analysis. Using the sentence‐based coding instruments and decision rules from Hackston and Milne (1996), this study reports the co‐agreement levels reached by three coders over five rounds of testing 49 annual reports. The study also provides a commentary on the implications of formal reliability analysis for past and future social and environmental disclosures content analyses, and the complexities of formal reliability measurement. The overall findings suggest that the coded output from inexperienced coders using the Hackston and Milne approach with little or no prior training can be relied on for aggregate total disclosures analysis. For more detailed sub‐category analysis, however, the findings suggest a period of training for the less experienced coders with at least 20 reports appears necessary before their coded output could be relied on.

The purpose of this paper is to extensively discuss the performance management system characteristics of amoeba management and organizational ambidexterity to provide conceptual comparisons between the two and assist scholars and practitioners in their respective research design and adoption decisions.

Management databases that included Science Direct, ABI/INFORM Global, Business Source Premier and Scopus (and their Japanese counterparts), as well as a number of journals known for publishing work on amoeba management and organizational ambidexterity, were used to identify relevant published work. An initial identification of almost 2,500 books and articles was reduced to the paper’s approximately 100 references. Feedback from presenting the paper at management conferences and university seminars supports the comprehensiveness of the assembled literature.

This paper shows that prior research’s conflating of amoeba management and organizational ambidexterity is misguided. While the two performance management systems share a common overarching philosophy on how to successfully operate in highly competitive environments and adopt a similar urgency about the need for business units to feature relatively small numbers of employees, significant differences involving the enactment of strategy, organizational structure, organizational culture, planning horizon, performance measures, employee involvement, employee selection and leadership prevail.

By providing scholars and practitioners with better, more holistic understandings of amoeba management and organizational ambidexterity, the paper seeks to advance theoretical and practical understandings of the two performance management systems. The model provided helps scholars incorporate into their research more complete theoretical constructions and operational representations of these two performance management systems and helps practitioners make better informed adoption choices.

Communications regarding this column should be addressed to Mrs. Cheney, Peabody Library School, Nashville, Term. 37203. Mrs. Cheney does not sell the books listed here. They are available through normal trade sources. Mrs. Cheney, being a member of the editorial board of Pierian Press, will not review Pierian Press reference books in this column. Descriptions of Pierian Press reference books will be included elsewhere in this publication.

Performance measurement systems (PMSs) are at the heart of most organisations. The aim of this study is to examine the attitudes of top-level managers towards the incompleteness of PMSs.

This paper draws on an in-depth field study conducted in an energy and environmental services provider based in New Zealand. The data, which were obtained from 20 semi-structured interviews, were triangulated against on-site observations and company documents.

The findings suggest that whether the incompleteness of a PMS is considered problematic or non-problematic depends on the role that the PMS plays in implementing a firm’s strategy. The authors show that when the PMS is mainly used to trigger improvement activities on and around strategic objectives and managers perceive adequate improvement activities to exist, then they consider the incompleteness of the PMS in relation to these strategic objectives to be non-problematic.

This study contributes to the nascent literature on managerial attitudes towards the incompleteness of PMSs by identifying conditions under which the incompleteness is considered problematic or non-problematic. The authors also contribute to the literature on the association between design qualities of PMSs and firm performance by suggesting that poor design qualities of a PMS (such as incompleteness) may not always translate into poor firm performance.

This paper provides a thematic analysis of an IUCN Red-Listed bird, the houbara bustard, which Pakistan uses as a fungible resource to appease its wealthy Arab benefactors.

Thematic analysis of relevant media reports and government ministry and NGO websites comprise the study's data. Media reports were located using Dow Jones' Factiva database.

Pakistan's Ministry of Foreign Affairs issues wealthy Arabs special permits for hunting the houbara bustard as a “soft” foreign diplomacy strategy aimed at propping up the country's fragile economy. Although illegal under international and Pakistan's own wildlife laws, resource dependence theory helps explain how various country-specific issues (e.g. dysfunctional political and judicial systems) enable Pakistan's unlawful exchange of hunting permits for Arab oil and short-term financing. Surrogate accountability and agencement are examined as two means for arresting the bird's trajectory toward extinction.

Media reports comprise the primary data. Pakistani government officials were approached for interviews, but failed to reply. Although unfortunate, the pervasive corruption and mistrust that characterise Pakistan's culture would have likely tainted the responses. For this reason, media reports were always the primary data sought.

The present study extends prior literature by exploring how country context can subvert the transferability of social and political approaches used in developed countries to address environmental accounting issues and challenges. As this study shows, a developing country's economic vulnerability, combined with its dysfunctional political systems, impotent judiciary and feckless regulatory mechanisms, can undermine legislation meant to protect the country's natural environment, in general, and a threatened bird's existence, in particular.

The purpose of this paper is to explore the biodiversity reporting practices and trends of the top 50 Australian mining companies before and after the United Nations (UN) declared the period 2011-2020 as the “Decade on Biodiversity”.

Using content analysis and interviews, this study compares the extent and type of biodiversity disclosures made by the Australian Stock Exchange’s top 50 metals and mining companies both before and after the UN’s “Decade on Biodiversity” declaration in 2010.

A significant increase in the amount of biodiversity reporting is observed between the 2010 fiscal year preceding the UN’s declaration and the 2012 and 2013 fiscal years following the declaration. The findings reveal, however, that the extent of biodiversity reporting is quite variable, with some companies showing substantial increases in their biodiversity reporting and others showing modest or no increases. In particular, the larger companies in the sample showed a statistically significant increase in their disclosures on biodiversity in 2013 compared with 2010, while the increase in biodiversity disclosures by smaller companies was not significant. While interviewees spoke about their companies being more open and transparent, the biodiversity information that is being reported would not enable external parties to assess the company’s biodiversity performance.

To minimise an organisation’s use of biodiversity reporting as an impression management tool, it is suggested that biodiversity reporting should be more impact based and organisations should provide a report of their activities and their direct and tangible impacts on short-term and long-term biodiversity in and around their operating sites. A possible limitation of the present study pertains to its focus on companies’ voluntary disclosures made in their annual reports and sustainability reports, as opposed to other possible formal or even informal disclosure mediums.

Australia is one of 17 mega-diverse wildlife countries in the world. Finding ways to support the country’s biodiversity framework and strategy are crucial to this continued status. Due to the mining industry’s significant impact on Australia’s biodiversity, a strong need exists for biodiversity reporting by this industry. Furthermore, this reporting should be provided on a site-by-site basis. At present, the reporting aggregation typically conducted by mining companies produces obscure information that is neither useful for stakeholders who are impacted by the mining companies’ activities nor for policymakers who are vested with responsibility for protecting and sustaining the world’s biodiversity.

This study examines the biodiversity reporting and discourse practices of mining companies in Australia and develops a 50-item biodiversity reporting index to measure the biodiversity reporting practices.

The valuation and pricing of information assets often presents managers with substantial challenges. Information assets are usually highly unique, lack objective price benchmarks, have a high potential for piracy, can be simultaneously accessed and enjoyed by multiple users and generally feature significant information asymmetry between sellers and buyers. This paper aims to discuss five methods that can be used to value/price information assets.

This is a conceptual paper that draws and builds upon the multidisciplinary pricing literature.

A tree diagram, one that matches particular combinations of information asset features with each of the five methods, is presented to assist practitioners with their choice of valuation/pricing method.

The pricing of information assets is a challenging and even daunting task. The linkages specified by the paper’s model, and in particular its matching of information asset characteristics with specific valuation/pricing methods, offers a decision tool that does not currently exist. This tool is capable of supporting practitioner decision-making and highlights avenues for future scholarly research.

Purpose – The purpose of this study is to examine how staff contributes to the operations of an adult drug court and, more critically, how staff produces client failure. Previous drug court researchers often attribute outcomes to the characteristics or the behaviors of the clients or to the program design, not to the actions of the staff.

Methodology – This study is based on extensive field research in three drug courts over a 4-year period. We observed both public and less public drug court events from the court event to staff meetings.

Findings – The key finding is that staff produces program failures. Within the policies and procedures of their programs, using their professional belief systems, and in interaction with a range of others to manage the demands of their position, staff produces the outcomes.

Limitations – As with other ethnographies, the generalizability of the exact processes may be limited. The core finding that the staff actively creates outcome decisions is a fundamental process that we believe occurs in any drug court or, more widely, problem-solving courts.

Implications – The practical implications of this research are in the illustrations of how staff matter, which we hope will spur others into examinations of staff actions.

Originality – Previous research ignores staff or treats them as mere extension program policies. The in-depth examination of staff behavior provides a unique and valuable examination of how much is lost by ignoring the staff judgments, perceptions, and actions.