Purpose – This paper aims to focus on a number of unexpected disclosures by major Australian banks, to highlight the subjectivity of financial reports and their failure to present an accurate portrayal of the underlying realities, and to propose that corporate governance disclosures are...

Purpose – The aim of this paper is to examine the process of change in an Australian not-for-profit organization, from a cash-based to an accrual-based accounting system. Its particular focus is the relationship between the image portrayed by accrual accounting adoption and the technical...

Purpose – The way theory is used and developed in qualitative research has been a controversial issue, since theory provides a filter through which qualitative data are interpreted, and the “story” is told. This paper aims to present a study of the Fiji Development Bank (FDB) that...

Purpose – This paper seeks to address a gap in the literature in that it explores community disclosures in annual reports examining annual reports for 5 UK FTSE 100 sectors between, 1974 and 2000. Design/methodology/approach – The sample was bifurcated into types – those with higher public...

Purpose – This paper seeks to provide a behind-the-scenes view of how a qualitative research project was conducted. It is therefore a paper about the process of qualitative research from the point of view of a researcher, rather than a qualitative research paper about an organization....