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Author: search.filters.author.Perera ASubject: search.filters.subject.1501 Accounting, Auditing and Accountability

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    Does one size fit all? Environmental reporting in New Zealand: the perspective of configuration theory
    (1/01/2023) Perera A
    Purpose: This study aims to examine how different combinations of firm determinants enhance environmental reporting (ER) in New Zealand. Design/methodology/approach: This study collects data from annual and sustainability reports of 145 listed companies in New Zealand. This study uses content analysis to examine the extent of ER and then the fuzzy set qualitative comparative analysis (FsQCA) to determine the configurations of determinants of reporting. Findings: The findings reveal ten configurations of determinants showing that ER relies on the existence or non-existence of other firm determinants such as firm size, profitability, ownership and presence of an environment committee (EC). Among ten configurations, ER*∼ROE (ROE denotes return on equity; firms with no profitability but with ECs) stands out, indicating that ER is strongly influenced by the presence of an EC when no profitability exists. Research limitations/implications: The configuration analysis in this study extends the current ER literature. Practical implications: The findings provide insight into the management to look for new paths when they make environmental-related strategies based on the existence and non-existence of firm determinants. The findings also support policymakers considering multiple combinations of criteria when mandating ER to promote better climate risk reporting in New Zealand. Originality/value: Previous studies on determinants of ER mainly use regression analysis to analyse their data. In contrast, the current study uses configuration analysis.
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    Ladder of analytical abstraction: a constructive map for data analysis a case of voluntary reporting of human capital
    (4/05/2023) Perera A; Rainsbury L
    Purpose: This study aims to demonstrate how Carney’s ladder of analytical abstraction is used to examine the motivations of banks for reporting human capital (HC) information. Design/methodology/approach: The authors use semi-structured interviews of senior bank employees at eight large New Zealand banks. They analyse the managers’ views using a constructive mapping of responses applying Carney’s ladder of analytical abstraction. The findings are interpreted from a stakeholder theory perspective. Findings: The authors find that the New Zealand banks report on HC to manage reputation, strengthen employee relationships and achieve competitive advantages. The results suggest that banks engage in opportunistic reporting to distract external stakeholders while advancing their interests. Research limitations/implications: The study will guide researchers in the use of Carney’s ladder of analytical abstraction in analysing qualitative data. Practical implications: This study provides insights for businesses to improve the consistency and quality of HC reporting and ensure that the information needs of broader stakeholder groups are met. Originality/value: Some previous voluntary reporting studies analyse their data using inductive analysis. The authors use Carney’s ladder of analytical abstraction as a framework to guide our inductive analysis.
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    Face-to-face delivery this week; online the next: a reflection
    (Emerald, 23/08/2021) Perera A; Rainsbury L; Bandara S