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The purpose of this paper is to investigate the factors that have resulted in the effective implementation of accrual accounting reforms in the Central Government of Tanzania.Design/methodology/approachThe paper relies on the ideas of institutional theory and some aspects of decision-usefulness...
The purpose of this paper is to explore the relationship between disclosure quality, measured by the readability of the board of directors’ report and cost of capital (CoC), and, second, attempt to investigate the moderating effect of earnings quality on the relationship between readability and...
The purpose of this paper is to examine the earnings quality of companies listed on Mexico’s primary stock market, the Bolsa Mexicana de Valores (Bolsa) before and during the global economic crisis of 2008. Previous research has shown that these economic events can have potentially conflicting...
The purpose of this paper is to explore the role of budgeting in the monitoring functions of the Tanzanian Parliament, specifically the monitoring functions of the Parliamentary Budget Committee (PBC).Design/methodology/approachThe paper uses Burchell et al.’s (1980) accounting “machines”...
The purpose of this paper is to use the case study of development projects in Sri Lanka and development reports published from 1978 to 2006 to trace how the World Bank has utilised accounting rhetoric/languages in articulating development discourses at different stages of global...
The purpose of this paper is to investigate disaster accountability process, and it seeks to advocate for involvement of victims as salient stakeholders in the accountability process.Design/methodology/approachThe authors adopt a case study of the 3rd June, 2015 flood disaster and fire that...
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