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How integrated thinking can be detected in management disclosures in annual reports : insights from a large-scale text-analysis approach
Dimes, Ruth; De Villiers, Charl; Chen, Li - In: Journal of management accounting research : JMAR 35 (2023) 3, pp. 75-99
Persistent link: https://www.econbiz.de/10014431574
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The International Sustainability Standards Board's (ISSB) past, present, and future : critical reflections and a research agenda
De Villiers, Charl; Dimes, Ruth; La Torre, Matteo; … - In: Pacific accounting review 36 (2024) 2, pp. 255-273
Persistent link: https://www.econbiz.de/10015127411
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Critical analysis of the contribution of Integrated Reporting (IR) to sustainability
De Villiers, Charl; Dimes, Ruth - In: Handbook of accounting and sustainability, (pp. 210-223). 2022
Persistent link: https://www.econbiz.de/10013500698
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How will AI text generation and processing impact sustainability reporting? : critical analysis, a conceptual framework and avenues for future research
De Villiers, Charl; Dimes, Ruth; Molinari, Matteo - In: Sustainability accounting, management and policy journal 15 (2024) 1, pp. 96-118
Persistent link: https://www.econbiz.de/10014521008
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Will the formation of the International Sustainability Standards Board result in the death of integrated reporting?
De Villiers, Charl; Dimes, Ruth - In: Journal of accounting & organizational change : JAOC 19 (2023) 2, pp. 279-295
Persistent link: https://www.econbiz.de/10014325407
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Recovery from Covid‐19 towards a low‐carbon economy : a role for accounting technologies in designing, implementing and assessing stimulus packages
Bui, Binh; De Villiers, Charl - In: Accounting & Finance 61 (2021) 3, pp. 4789-4831
Persistent link: https://www.econbiz.de/10012536652
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How to communicate and use accounting to ensure buy-in from stakeholders : lessons for organizations from governments' COVID-19 strategies
De Villiers, Charl; Molinari, Matteo - In: Accounting, Auditing & Accountability Journal 35 (2021) 1, pp. 20-34
Purpose: The purpose of this paper is to understand how communication strategies and the use of numbers can ensure the buy-in and cooperation of stakeholders. Design/methodology/approach: Drawing on legitimacy theory, this study analysis documents regarding the communication strategies of New...
Persistent link: https://www.econbiz.de/10012539061
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The disruption of blockchain in auditing – a systematic literature review and an agenda for future research
Lombardi, Rosa; De Villiers, Charl; Moscariello, Nicola; … - In: Accounting, Auditing & Accountability Journal 35 (2021) 7, pp. 1534-1565
Purpose: This paper presents a systematic literature review, including content and bibliometric analyses, of the impact of blockchain technology (BT) in auditing, to identify trends, research areas and construct an agenda for future research. Design/methodology/approach: The authors include...
Persistent link: https://www.econbiz.de/10012637515
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Thirty years of Accounting, Auditing and Accountability Journal
Dumay, John; De Villiers, Charl; Guthrie, James; Hsiao, … - In: Accounting, Auditing & Accountability Journal 31 (2018) 5, pp. 1510-1541
Purpose: The purpose of this paper is to analyse the highly cited articles published in Accounting, Auditing and Accountability Journal (AAAJ), since its inception, to answer three research questions: first, how have scholarly articles published in AAAJ developed? second, what are the focus...
Persistent link: https://www.econbiz.de/10012065376
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Understanding how managers institutionalise sustainability reporting
Farooq, Muhammad Bilal; De Villiers, Charl - In: Accounting, Auditing & Accountability Journal 32 (2019) 5, pp. 1240-1269
Purpose: The purpose of this paper is to explore how sustainability reporting managers (SRMs) institutionalise sustainability reporting within organisations. Design/methodology/approach: In total, 35 semi-structured interviews with SRMs in Australia and New Zealand were analysed using an...
Persistent link: https://www.econbiz.de/10012065404