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 – The purpose of this paper is to examine how the Buddhist and Hindu people in non‐Western societies perceive rational accountability practices in religious organizations, through their respective religious “spirit” and “beliefs” and in combination with broader structural...

Purpose – The purpose of this paper is to analyse changes in community disclosures by listed companies in Mauritius. Design/methodology/approach – The authors carried out a quantitative and qualitative assessment of annual report disclosures over the period 2004-2010. In particular, the...

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....

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...

Purpose: This paper aims to analyse the similarities and differences in the methodologies adopted by corporate social responsibility (CSR) rating agencies. Design/methodology/approach: The authors gather secondary and primary evidences of practices from selected agencies on the methodologies...