Purpose: The purpose of this study is to examine the COVID-19 pandemic risk disclosures in a sample of annual reports of Australian public universities. These universities rely heavily on fee-paying onshore overseas students. Analysing these risk disclosures is essential to understanding the...

Purpose: This paper shows the accounting, accountability and calculative practices associated with emergency food allocations by the City of Turin through a program to feed the vulnerable during COVID-19. Design/methodology/approach: This is a single case study framed by Foucault's...

Purpose: The purpose of this paper is twofold. First, it traces the development of social and environmental disclosure (SED) by identifying and reporting what national and international guidelines aligned to the voluntary disclosures of a major Italian case study organisation, a Bank. It will...

The purpose of this paper is to present an overview of corporate discretionary intellectual capital reporting in Bangladesh. Design/Methodology/Approach: From a sample of 136 listed companies with Dhaka Stock Exchange and by using the content analysis with codification of data, it examines the...

This article examines the political processes surrounding public sector accounting standard setting, in particular, the Australian decision to adopt sector-neutral International Financial Reporting Standards (IFRS). It contends that the history of private and public sector involvement in the...

Purpose: The purpose of this paper is to examine the perceptions of academic human capital (HC) towards a university’s research performance measurement system (PMS), in response to a national research assessment exercise (RAE). Design/methodology/approach: This paper draws on a subset of the...

Purpose: The purpose of this paper is to understand the role of boundary-spanning organisations as intermediary institutions potentially able to close the gap between applied research and practice in sustainability accounting. Design/methodology/approach: A review of the literature reveals that...