Purpose - This research examines the concept of accountability as it relates to a nongovernmental organisation (NGO) evolving through a period of considerable change in Sri Lanka.Design/methodology/approach – An in-depth single case study of a large NGO working in Sri Lanka is presented. Data...

This paper explores how and why Non-Governmental Organisation (NGO) governance was disrupted by changes in an organisation's internal and external environment. A detailed single case study of a large NGO operating in Sri Lanka is conducted. Data collection consists of semi-structured interviews,...

This paper uses a resource-based perspective and balanced panel data analysis to explore whether the representation of women on the boards of directors of Spanish companies is associated with an increase in voluntary disclosure of information concerning intellectual capital [IC]. We find that...

In this article we aim to analyze the relationship between a set of organizational extrinsic and intrinsic factors and the adoption of the Balanced Scorecard (BSC) by privately-owned Portuguese organizations (large companies and small and medium enterprises). These factors are related to...

In this article we aim to analyze the relationship between a set of organizational extrinsic and intrinsic factors and the adoption of the Balanced Scorecard (BSC) by privately-owned Portuguese organizations (large companies and small and medium enterprises). These factors are related to...

This paper analyzes the determinants of disclosure level in the accounting for financial instruments of Portuguese listed companies. We have constructed an index of disclosure based on IAS 32 and 39 disclosure requirements and computed the index score for each company. Consequently, this study...

This paper analyses accounting for financial instruments of STOXX 50 companies and compare them to the requirements of IAS 32 and IAS 39, before IFRS are mandatory in the European Union. We use a list of 120 categories of inquiry and 370 possible responses and analyse companies’ annual...

Corporate governance is an issue of considerable importance in emerging economies yet it has mainly been studied in Anglo-American contexts. New perspectives are required to meet the unique governance issues faced in developing regions of the world. This chapter explores the evolution of...

PurposeThe purpose of this paper is to provide insights into the barriers for sustainability reporting practices in five different countries in the Indo-Pacific region.Design/methodology/approachThis paper uses surveys and semi-structured interviews to explore the main barriers faced by the...