... interdisciplinarity, in the form of working with those from other disciplines, as a means to avoid this occurring. Design/methodology/approach This paper includes an in-depth study of the bookkeeping and financial reporting of two 18th century Portuguese state-sponsored companies using archival sources...

... and members of the GAA to understand the effects of growing commercialisation and professionalisation on the organisation’s traditional amateur status and social mission. In particular, the authors sought to understand how accounting, in the form of financial reporting, influenced the extent of the tensions...

... characteristics, such as narcissism, and accounting choices, such as optimistic financial reporting language. Design/methodology/approach To measure the narcissistic trait of a CEO, the study builds on a model using a set of 15 archival indicators. The usage of an abnormal optimistic tone is assessed...

... implications The financial reporting undermines public accountability and transparency as both are necessarily restricted. Policy makers should pay attention to not only the private sector technologies but also the manner in which structures are used to reduce transparency and consequently undermine public...

... of institutional theory as this has developed in the social sciences over many decades. Christian Nielsen is the corresponding author and can be contacted at: chn@business.aau.dk © Emerald Publishing Limited 2017 Emerald Publishing Limited Licensed re-use rights only Financial reporting...

... integrity of financial reporting. This paper offers a perspective on one way to achieve this by recognising the similarities in the information asymmetry relationships in the insurance industry and how the notion of “good faith” in that relationship could be useful in the audit situation. Janet Mack can...

... for environmental reporting. © Emerald Group Publishing Limited 2013 Environmental reporting Public sector Legitimacy Field Capital Habitus Public sector accounting Financial reporting Australia While there is a rich and extensive body of literature on environmental reporting (Unerman...

... Seventh‐day Adventists Health foods Financial reporting Religion Accountability's popularity and its application to a diverse range of activities and settings has led Bovens (2007 , p. 449) to the view that the concept of accountability has lost its clarity and “become less useful...

... of information that is itself a right. This view is based on the premise that without such information it is difficult or even impossible for other rights to be realised, and is the perspective explored in this paper. Human rights Water Sustainability reporting Information disclosure Financial reporting...

...S. McCartney; A.J. Arnold Purpose Changes in financial reporting information were an important part of the British transition from feudalism to capitalism, with statements showing cash surpluses or deficits being gradually superseded by income statements and balance sheets. The existing literature...

..., the different metaphorical structurings usually fit together in a coherent fashion” (p. 86). Letter to shareholders Metaphors Discourse analysis Disclosure Annual reports Financial reporting Nortel Networks Corporation (Nortel) (Northern Telecom until 1998) was considered a Canadian...

... Banking supervision Auditing Reporting accountants Financial crisis Legitimacy Banking Financial reporting In the UK the 1980s are often perceived as dominated by market deregulation and privatisation. This perception is not entirely inaccurate but it is certainly not the whole story...

... be contacted at: grantsam@waikato.ac.nz © Emerald Group Publishing Limited 2010 Conservation Public sector organizations Financial reporting New Zealand Public benefit entities continuously seek to reinforce their legitimacy, not only to Parliament, but also to society at large...

... collections of Australia's public universities as assets in general purpose financial reports. Design/methodology/approach A survey is undertaken of the annual reports of Australia's 36 public universities for the period 2002 to 2006. The analysis of the findings is informed by new institutional sociology...

... for further interpretational work on organisations and sustainable development. Markus J. Milne can be contacted at: markus.milne@canterbury.ac.nz © Emerald Group Publishing Limited 2009 Sustainable development Financial reporting Corporate image Conversation New Zealand Our view...

... analysis Disclosure Organizational change Financial reporting Parker (2005) has described the scholarly literature concerned with corporate social disclosure (CSD) as “voluminous, disparate, eclectic”, and as existing “without commonly agreed philosophies or standpoints” (p. 844) (see also...

...A.J. Arnold; S. McCartney Purpose There are two main alternative explanations in the literature for the patterns of financial reporting during the period of the British Industrial Revolution (BIR). Rob Bryer sees the new social relations of production in which manufacturing entrepreneurs strove...

... Organizational change Corporate social responsibility Corporate communications Financial reporting Much of the prior literature examining factors influencing, or motivations for, sustainability reporting has examined aspects of reporting without reference to the internal organisational context...

...@latrobe.edu.au; Carlos Larrinaga‐González can be contacted at: carlos.larrinaga@ubu.es © Emerald Group Publishing Limited 2007 Accounting standards Economic sustainability Financial reporting Business ethics Organizational analysis Research methods We are not optimistic that either...

... the concept of epistemological objectivity in financial reporting through an analysis of issues raised by the US Securities Exchange Commission (SEC) with respect to accounting for internet activities and the concomitant manner in which the US Financial Accounting Standards Board (FASB) approached...