Purpose – This paper aims to evaluate the development of reporting standards for both financial reporting and for corporate social responsibility (CSR) reporting. It aims to argue that both International Financial Reporting Standards and US Generally Accepted Accounting Principles are vehicles...

Purpose – This longitudinal study aims to examine the extent to which football clubs in the Premier League communicate community activities in their annual reports through social disclosure. The research also seeks to examine the relevance and use of the annual report as a disclosure medium by...

Purpose – The purpose of this paper is to examine the reporting practice of leading museums in New Zealand (NZ) and the UK to develop a museums' performance accountability disclosure index. Design/methodology/approach – The paper reports a study of annual reporting by 16 museums in NZ and...

Purpose – This paper aims to examine the interest rate risk management (IRRM) practices of UK‐listed companies. In particular, it examines the significance of interest rate risk (IRR) to these companies as well as the risk management practices adopted, including: the methods used to assess...

Purpose – This paper's aim is to study multi‐perspective strategic goal setting and performance reporting systems and investigate: if the strength of the alignment of the goals and performance measures is associated with organisational performance and if performance reporting emphasis (PRE)...

Purpose – The paper aims to explore the relationship between customer satisfaction and branch profitability within the UK retail‐banking sector. Design/methodology/approach – A survey is conducted within one UK bank, providing access to national customer survey data, and access to branch...

Purpose – The purpose of this paper is to explore the development of the public finance initiative (PFI) in a £2 billion investment to build new schools in Scotland in order to understand how the PFI negotiation process is evolving as the public and private sectors' experiences of PFI grows....

Purpose – This paper aims to document the history of accounting development in Madagascar over the last century. It reports the development and important events that took place between 1900 until the twenty‐first century and discusses its impact on the development of accounting systems and...

Purpose – In the 1990s, a growing number of companies adopted value‐based management (VBM) techniques in the UK. The purpose of this paper is to explore the motivations for the adoption or non‐adoption of VBM for managing a business. Design/methodology/approach – An interview‐based...

Purpose – The purpose of this paper is to analyse success at the corporate level for 72 Australian mergers between publicly listed firms during the period 1999‐2004, and to reassess evidence in earlier Australian studies that contrasts findings from other countries which report a decline in...