Journal of Accounting in Emerging Economies: Volume 11 Issue 3

The accountability process during the centrality of state institutional logics: a case from an African rural context

Ahmed Diab

This study investigates state institutions' influence on corporate accountability and control practices in a rural African context. Exploring the different rationales behind state…

Determinants of corporate environmental disclosures in Sri Lanka: the role of corporate governance

M.N.F. Nuskiya, Athula Ekanayake, Eshani Beddewela, Ali Meftah Gerged

This study explores the levels of and trends in corporate environmental disclosure (CED) among a sample of Sri Lankan listed companies from 2015 to 2019. Furthermore, this article…

Performance measurement in smart city governance: a case study of an Egyptian city council

Loai Ali Zeenalabden Ali Alsaid

This study seeks to explore the powerful role(s) of institutionalised performance measurement systems or metrics in smart city governance in a politically and militarily sensitive…

Strategic stakeholder management: investor relations in South Africa

George Frederick Nel, Pieter Van Aardt Van der Spuy

The study explores the use of professional investor relations (IR) practices in South African (SA) listed companies to understand which theories may be responsible for IR's…

Importing a management accounting concept into the Russian language: a case of resistance from Russian academics

Alena Golyagina

Drawing on the semantic field theory, the paper aims to uncover the challenges of importing and translating a management accounting concept into the Russian language and the…

Audit quality implications of regulatory change in South Africa

Harina Ndaba, Michael Harber, Warren Maroun

This paper explores how technical constructions of audit practice are influenced by mandatory audit firm rotation (MAFR) regulations. The paper responds to calls for additional…