Purpose – The purpose of this paper is to provide an introduction and overview of the various papers in this special issue. Design/methodology/approach – This takes the form of a discussion paper that explores a number of issues relating to accounting in the media. Findings – The paper...

Purpose – The purpose of this paper is to establish the extent to which sustainability disclosures in a strategically important South African company have changed, in the light of the work by King. Design/methodology/approach – The paper takes the form of a content analysis of the...

Covers -- Editorial boards -- Accounting, auditing and accountability research in Africa -- Public-sector reforms and balanced scorecard adoption: an Ethiopian case study -- The nature and potential of corporate governance in developing countries -- Western accounting reforms and accountability...

Purpose – The primary aim of this paper is to illustrate how goodwill impairment loss should be accounted for when measuring non‐controlling interest in subsidiaries. Design/methodology/approach – The paper uses two scenarios to illustrate how non‐controlling interest in subsidiaries...

This paper evaluates changes made to the internal assessment component of a third year financial accounting course at a university in New Zealand. A learning portfolio was designed to supplement existing coursework. The aim was to engender in students a deep rather than a surface approach to...