Purpose: The objective of this research is to explore the challenges being encountered when applying and implementing fair value accounting requirements, focusing specifically on the determination of fair value per International Financial Reporting Standards (IFRS) 13: Fair value measurement...

Purpose: Drawing on the semantic field theory, the paper aims to uncover the challenges of importing and translating a management accounting concept into the Russian language and the semantic nature of resistance towards the imported management accounting concept. Design/methodology/approach:...

Purpose: This study explores the levels of and trends in corporate environmental disclosure (CED) among a sample of Sri Lankan listed companies from 2015 to 2019. Furthermore, this article examines the firm-level determinants of CED, including corporate governance (CG) mechanisms, in Sri Lanka...

Purpose: The study explores accountants' views of the likelihood of widespread accounting manipulation in the emerging economy, Vietnam. Applying the fraud triangle framework, we examine accountants' responses to management pressure, manipulation opportunities and perceptions of how they...

Purpose: The purpose of this paper is to examine how a state-owned Colombian multi-utility conglomerate (CMC) has used management accounting practices (MAPs) to shape efficiency. The authors bring out the interplay between structures and agency in the process of shaping efficiency, which has...