Purpose: This paper hypothesizes that a system of accounting underpinned by attributions of harm has the capacity, more than conventional accounting, to elicit empathic concern among managers, by becoming the mediating link between organisational responsibility and concern for the “other”....

Purpose: The purpose of this paper is to explore the implications for student learning when accounting education is delivered in the student’s non-native language. It examines the impact on learning arising from the different components of English language competencies, namely, listening,...

Purpose: This study aims to explain the driving forces behind the development of accounting regulatory institutions in post-colonial Libya. Design/methodology/approach: The historical method is used to interpret relevant documentary evidence in the development of accounting in Libya vis-à-vis...

Purpose: The purpose of this study is to evaluate the implementation of accrual accounting among two layers of government in Sri Lanka. This study examines the process of diffusion and application among and between provincial governments and local governments to assess the barriers and enablers...

Purpose: This study aims to examine the impact of soft law and institutional signalling on voluntary reporting of environmentally sensitive companies in Thailand. Design/methodology/approach: Environmental disclosures in annual reports and sustainability reports of 108 listed companies for the...

The National Australia Bank (NAB), one of Australia's largest banks, announced losses in 2004 of AUD$360 million due to unauthorised foreign currency trading activities by four employees who incurred and deceptively concealed the losses. The NAB had in place risk limits and supervision to...