Purpose – The purpose of this paper is to explore if any disparity exists between human capital information desired by financial analysts and fund managers and actual disclosure of such information in company annual reports, in the context of developing countries. Design/methodology/approach...

Purpose – This paper aims to use empirical data to classify and contextualize the various practices of quality costing. Design/methodology/approach – The paper uses 23 “best practices” of quality costing extracted from the literature to survey quality managers of 88 publicly listed...

Purpose – The purpose of this paper is to explore several contingency variables, namely environmental uncertainty, business strategy, technological advancement, market to book ratio, size, profitability and industry type in the context of management accounting and the availability of internal...

Purpose – Though intellectual capital (IC) has received much attention for more than a decade, there is a lack of consensus on its components and definition. IC is a multi‐disciplinary concept and the understanding of it varies across different business‐related disciplines. This paper...

The 1986 Green Paper on Profit‐related Pay (PRP) saw the initiative as contributing to the elimination of the “them and us mentality” from British industry. Considers the impact of PRP and shows the Green Paper’s view to be optimistic. This conclusion derives from an examination of the...

Purpose: This paper aims to assess the disclosure on materiality analysis in sustainability and integrated reports through the lenses of legitimacy and stakeholder theory. The following three research questions are addressed: to what extent do companies report on their materiality analysis,...

Purpose: This paper aims to introduce an analytical focus on an individual’s integrative thinking capacity to further understand integrated thinking within the organisation. Integrated thinking is an elusive concept, gaining in prominence through its use by the International Integrated...