Purpose: This study aims to examine the availability and effectiveness of management accounting systems (MAS) for functional managers located in an African developing country (Mauritius). Design/methodology/approach: Based on the MAS dimensions defined by Chenhall and Morris, a...

Purpose: this study aims to explore the influence of corporate governance (CG) on non-board business unit (BU) managers in relation to its perceived effects on managerial/organizational outcomes. Design/methodology/approach: following the recent implementation of the CG code in a conglomerate,...

Purpose: This study seeks to explore the financial priorities, financial planning and control practices in locally-established voluntary organisations (LVOs) in a developing country context. Design/methodology/approach: Two data collection methods are used to gather views from the LVO...

This study investigates the extent to which South African (SA) listed corporations voluntarily disclose information on black economic empowerment (BEE) in their annual and sustainability reports and examines the possible motivations and resulting ownership and board factors influencing BEE...

It is contended in a body of management accounting literature that financial performance measures are being rendered less relevant than non-financial measures in the management of companies. Such a management trend towards non-financial performance measures is particularly applicable to...

We examine social and environmental reporting (SER) practices of listed companies in the island economy of Mauritius. Based on a content analysis of annual reports, quantitative and qualitative changes in SER were analyzed in light of recent developments in corporate governance and with regard...

We examine the key elements of board diversity (or heterogeneity) amongst listed companies operating in an emerging economy (Mauritius) and the extent to which these influence financial performance. Specifically, we ask whether there is evidence of tangible benefits in pursuing a strategy of...

Purpose The purpose of this paper is to investigate the extent of voluntary disclosures in UK higher education institutions’ (HEIs) annual reports and examine whether internal governance structures influence disclosure in the period following major reform and funding constraints....

Such evaluations of the effectiveness and performance of the committee should be disclosed publicly as a matter of good governance and best practice. Recommendation 8: The governance-related activities (inclusive of the audit committee's activities in relation to controls, risk and value for...

Our study analyses the nature, quality and extent of human resource disclosures (HRDs) of UK Financial Times Stock Exchange (FTSE) 100 firms by relying on a novel disclosure index measuring the depth and breadth of disclosures. Contextually, we focus on the five-year period following the then...