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...

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 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 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...

Following the recent adoption of a national code of corporate governance (CG) in a developing economy (Mauritius), the authors assessed the level of CG adoption by locally-listed companies using annual report disclosures. Whilst a satisfactory level of adoption is observed for a numberof CG...

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...

This paper investigates compliance with the corporate governance code in an African developing economy (Mauritius). We examine the annual reports of 41 listed companies to assess the extent of compliance with the code and to analyze the wording of compliance statements. We also carry out...

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