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Meditari Accountancy Research
Papers
338
Papers 69
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Published on Feb 11, 2019in Meditari Accountancy Research
Michael Howard (University of the Witwatersrand), Warren Maroun12
Estimated H-index: 12
(University of the Witwatersrand),
Robert Garnett2
Estimated H-index: 2
(University of the Witwatersrand)
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Published on Feb 11, 2019in Meditari Accountancy Research
Christian Nielsen11
Estimated H-index: 11
Purpose The purpose of this paper is to conceptualize the process leading from innovation performance to business performance and, from this basis, facilitate the identification of relevant performance measures. The paper takes its point of departure from a synthesis of the literature around innovation, intellectual capital (IC), knowledge management and business models. Design/methodology/approach The research streams of innovation performance and business performance are combined to provide in...
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Published on Feb 11, 2019in Meditari Accountancy Research
Maurizio Massaro , John Dumay25
Estimated H-index: 25
(Macquarie University),
Carlo Bagnoli1
Estimated H-index: 1
Purpose This paper aims to analyse “how”, “why” and “where” authors use citations of Robert Yin’s classic text, Case Study Research: Design and Methods, to determine the application of methodological transparency in published case study research. Design/methodology/approach The analysis is conducted using a structured literature review methodology. Findings The results reveal problems of obliteration by incorporation, miscitations, appeals to ethos, rhetorical convenience and a shadow effect, al...
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Published on Apr 9, 2018in Meditari Accountancy Research
Bruce Vivian (University of the Witwatersrand), Warren Maroun12
Estimated H-index: 12
(University of the Witwatersrand)
Purpose This paper aims to evaluate responses to the International Public Sector Accounting Standards Board’s proposed conceptual framework for evidence of support of new public management doctrines by key stakeholders, namely, accounting professionals, government agencies and international bodies. Design/methodology/approach The research uses a content analysis of response letters to select phases of the conceptual framework project to identify themes/principles pointing to acceptance or reject...
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Published on Apr 9, 2018in Meditari Accountancy Research
Sumit Lodhia16
Estimated H-index: 16
(University of South Australia)
Purpose This paper aims to consider the vital role that the medium for communication plays in the sustainability reporting process and provides an agenda for advancing research in this area. Design/methodology/approach This is a theoretical paper that draws upon previous literature to highlight that the newer communication media extends the capabilities of traditional media and provides insights into future research directions. Research limitations/implications This paper highlights that communi...
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Published on Oct 1, 2018in Meditari Accountancy Research
Parvez Mia , James Guthrie54
Estimated H-index: 54
,
James Hazelton7
Estimated H-index: 7
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Published on Aug 8, 2018in Meditari Accountancy Research
Valentina Ndou5
Estimated H-index: 5
,
Giustina Secundo10
Estimated H-index: 10
+ 1 AuthorsElvin Gjevori2
Estimated H-index: 2
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Published on Apr 9, 2018in Meditari Accountancy Research
Michael J. Turner6
Estimated H-index: 6
(University of Queensland),
Leonard V. Coote14
Estimated H-index: 14
(University of Queensland)
Purpose While investment decisions may be financial decisions, there is a growing recognition that they are also often non-financially based decisions. The purpose of this study is to report findings focused on the project selection stage of capital budgeting, which has the objectives of exploring for: the relative degree of emphasis decision makers attach to a financial and non-financial orientation in capital budgeting; and the role, if any, that two agency theory variables have on the relativ...
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Published on Apr 9, 2018in Meditari Accountancy Research
Isabel Lourenço6
Estimated H-index: 6
(ISCTE – University Institute of Lisbon),
Manuel Castelo Branco16
Estimated H-index: 16
(University of Porto),
José Dias Curto15
Estimated H-index: 15
(ISCTE – University Institute of Lisbon)
This study investigates the factors influencing the timeliness of corporate financial reporting, highlighting the differences between publicly listed family and non-family firms. The empirical analysis relies on the firms listed in the Portuguese Stock Exchange, where a relatively large proportion of family controlled firms can be found. Based on a multi-theoretical framework that combines agency theory, stewardship theory and stakeholder theory, we suggest that family firms have an incentive to...
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Published on Apr 9, 2018in Meditari Accountancy Research
David Alexander12
Estimated H-index: 12
(University of Birmingham),
Adriana Tiron-Tudor2
Estimated H-index: 2
,
Ioana Dragu1
Estimated H-index: 1
Purpose This paper aims to focus on corporate accountability, analysing the case of Rosia Montana Gold Corporation (RMGC) from the perspective of civil society, acting as a significant stakeholder. Design/methodology/approach The authors ground the research on legitimacy theory, as the paper presents the company’s efforts to obtain the approval/legitimacy from one of its main vocal stakeholders: civil society. The paper presents the historical background of the Rosia Montana region, and then exp...
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