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Accounting
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Recent Submissions
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(Elsevier, 2023-12)This study explores students’ knowledge, communication, and teamwork skills development when using team-based explanations, in either written or video mode, during an assessment for learning in a competency-based accounting ...
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(Elsevier, 2024-01)Integrated Thinking, the management approach associated with Integrated Reporting, has been hailed as a way of improving organisational decision-making and internal communication, leading to sustainable value creation. Yet ...
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(Emerald, 2024-01)PURPOSE : The ability of generative artificial intelligence (AI) tools such as ChatGPT to produce convincing, human-like text has major implications for the future of corporate reporting, including sustainability reporting. ...
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(Wiley, 2023-12)This study examines how management control systems (MCSs) may enable, constrain and embed the integrated reporting process within organisations. We analyse in-depth, semi-structured interview evidence using Tessier and ...
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(Wiley, 2023)We examine the relations between corporate social re-sponsibility (CSR) disclosures, dividend payments and firm value. We use an international sample and measure CSR disclosures based on Global Reporting ...
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(Emerald, 2023-03)PURPOSE : This paper critically analyses the future of Integrated Reporting (IR) given recent and likely future developments in corporate reporting and sustainability disclosure standard setting. DESIGN/METHODOLOGY/APPROACH ...
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(Routledge, 2022)This study reports on the incorporation of mobile instant messaging (MIM) in assessments, as a collaborative learning tool, to enable students to socially construct knowledge and develop their collaborative problem solving ...
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(Routledge, 2022)Digital creativity, the use of digital tools and technologies to explore creative ideas and new ways of displaying your ideas, research or work, is emerging as an important competency for graduates across many disciplines. ...
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(University of Pretoria, 2022)This thesis reports on the use of various approaches to authentic assessment and learning, enabled by digital technologies, in an undergraduate competency-based accounting course, for the purpose of developing student ...
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(University of Pretoria, 2022)This study provides evidence of the effect of the change in the accounting for loan loss provisions from allowing low levels of professional judgement, to a new standard that permits managerial judgement and discretion in ...
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(Emerald, 2022-05)PURPOSE : The international integrated reporting framework encourages organisations to disclose material information that affects their ability to create value. This paper aims to investigate the challenges and techniques ...
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(Emerald, 2022-05)PURPOSE : This paper aims to develop a conceptual framework for extended external reporting (EER) influences (EERI), including sustainability, non-financial, integrated and value reporting. Using the Environmental Legitimacy, ...
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(Emerald, 2022-05)PURPOSE : This paper aims to examine the type of firms that voluntarily adopt the International Integrated Reporting Framework (IIRF) and how markets respond to voluntary IIRF adherence. DESIGN/METHODOLOGY/APPROACH : ...
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(University of Pretoria, 2021)Integrated reporting is a process based on integrated thinking which results in the periodic publication of an integrated report by an organisation. An integrated report is a report to stakeholders on the strategy, performance ...
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(Emerald, 2022-12)PURPOSE : This study aims to provide a thick description of a four-day bridging course in introductory accounting presented before the start of a student’s first year. The course aims to address the lack of prior accounting ...
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(Emerald, 2022-11)PURPOSE : This study aims to examine the methodological and method-related challenges and opportunities arising from the use of video interviews in qualitative accounting research, focussed on collecting contextual data ...
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(Elsevier, 2022-01)We examine the relationship between board of director committees tasked with risk management and environmental performance, based on a sample of 1466 firm-year observations from 2007 to 2015. We find that the presence of ...
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(Wiley, 2021-09)Accounting technologies can be used to help stimulus packages achieve the twin goals of economic stimulus and climate mitigation. Utilising an institutional logic perspective, we show that despite the massive financial ...
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(World Scientific Publishing, 2021-12)We investigate whether the comparability of financial statements changes after a switch from International Financial Reporting Standards (IFRS) in substance (i.e., content of IFRS) to IFRS in both substance and form (i.e., ...
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(Routledge, 2023)This study investigates whether shareholders are willing to pay for higher levels of corporate financial, social, and environmental disclosure. We conduct a choice-based conjoint experiment wherein 65 shareholders are asked ...