Purpose – Companies use figures within the annual report to send messages. The purpose of this paper is to explore the opinions and understandings of annual report preparers who produce the figures and users who interpret them. The focus is on figures that the authors consider convey messages...

Purpose – The purpose of this paper is to understand if accounting is an un‐Australian activity, contrasting the notion of the bush and bushman present in popular Australian poetry and cultural myth with the notion expressed by Maltby of the link between the soul of the middle class and the...

Purpose – The purpose of this paper is to explore the relationship between management accounting software and the management accountant, as (re)produced in adverts appearing in professional management accounting journals. The paper analyses how such adverts have shaped the management...

Purpose Positioned within a framework of challenges facing universities, this paper aims to focus on challenges faced by teachers of accounting as a business discipline to ensure it remains relevant in a fast-moving and changing environment. Design/methodology/approach Drawing on a variety of...

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...

Purpose The purpose of this paper is to illustrate the extent to which a case study developed by a financial institution and completed within a collaborative learning environment can be used to develop soft skills. Design/methodology/approach A questionnaire research instrument comprising open...