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This paper aims to investigate preparers' and users' perceptions on the usefulness of intellectual capital (IC) information disclosed in annual reports of listed companies. In addition, it aims to examine the significant differences in the perceptions of usefulness of IC information and IC categories of the preparers and users.

The paper used a questionnaire survey method to collect the data (i.e. primary data). The questionnaires were distributed to companies (i.e. chief financial officers and accountants) as preparers, and brokers (i.e. analysts) and banks (i.e. credit officers) as users. The data were analysed using descriptive statistics, t‐test and ANOVA.

The paper found that both preparers and users perceive the IC information disclosed in the annual reports of listed companies to be useful for their decision making purposes. Furthermore, the paper found that there are significant differences in the perception of usefulness between preparers and users.

The paper only focused on certain preparers' and users' perceptions. Nevertheless, it provides evidence that IC information is useful for decision‐making purposes. Future research on this issue may include more users.

The findings provide evidence that IC information disclosed by listed companies is perceived to be useful by preparers and users. In addition, it provides evidence that there is significant difference between the perceptions of the usefulness of IC information by preparers, users and amongst the different user groups. Thus, these findings could be useful for regulatory authorities in Malaysia (e.g. Malaysian Accounting Standards Board and Bursa Malaysia) for the improvement of the disclosure practices (e.g. voluntary basis) by the Malaysian listed companies and enhance transparency in the capital market.

The paper can be considered as the first empirical study to examine the usefulness of the IC information from both views; preparers and users in Malaysia. In addition it contributes to the limited literature on IC in Malaysia.

This research explores the expectation gap between tax clients’ motivations to hire tax preparers versus tax preparers’ perceptions of those client motivations. The study builds on limited previous research by examining preparers primarily from local firms rather than focusing solely on large international firms. The Gaps Model of Service Quality provides the theoretical lens for the paper. We employ the recently developed Taxpayer Motivation Scale (TMS) to measure four client motivations to hire a preparer: (1) saving money, (2) saving time, (3) legal compliance, and (4) protection from the IRS. We measure expectation gaps for those four motivations using matched tax preparer–tax client dyads.

We employ statistical sub-group analyses to investigate the effects of both clients’ and preparers’ demographic characteristics that influence tax-expectation gaps. Results suggest client gender plays a noteworthy role in predicting many of the gaps. In addition, complexity of tax returns, children in the home, and client perceptions of tax-preparer advocacy help explain gaps. Finally, female preparers appear to be relatively more sensitive to client needs. We conclude that tax preparers need to (1) better understand their clients’ motivations for hiring them and (2) reexamine marketing efforts to educate clients about preparer credentials and potential strategy options for tax preparation.

The purpose of this paper is to provide a multidimensional model for assessing the quality of corporate environmental reporting (CER) incorporating both preparer- and user-based views.

As opposed to frequently used researcher-chosen proxies, the authors used an online questionnaire asking preparers and users how they assess the quality of a company’s environmental report.

The analysis of the responses of 177 users and 86 preparers shows that quantity was not perceived as the most significant element in determining quality. Besides quantity, the respondents also perceived information types, measures used, themes disclosed, adopting reporting guidelines, inclusion of assurance statement and the use of visual tools as significant dimensions/features of reporting quality.

The online questionnaire has some limitations, especially in terms of researcher being absent to clarify meanings and, hence, possibilities that respondents may misinterpret the questionnaire elements.

Considering that robust, reliable measurement of reporting quality is difficult, preparers, standard setters and policy makers need multidimensional quality models that incorporate both users’ perceptions of quality and preparers’ pragmatic understanding of the quality delivery process. These will make the preparers informed of whether their disclosure may be falling short of users’ expectations.

Amid, increasing complexity of CER, the research contributes to the growing body of literature on assessing the quality of CER by developing a less subjective, multidimensional, preparer–user-based quality model. This innovative quality model goes beyond the traditional quality models, subjective author-based quality measures. Focussing on the three dimensions of reporting quality – content, credibility and communication – it also offers a high-level resolution of meaning of CER quality.

This paper aims to analyse the adoption of sustainable development goals (SDGs) disclosure via the lens of the diffusion of innovations theory, legitimacy theory and the theory of planned behaviour and presents insights into perceptions held by preparers on their decision to adopt or reject SDG disclosure.

This paper uses a mixed-methods approach, combining content and statistical analysis as well as interviews, to examine SDG disclosure and preparer perceptions.

The analysis reveals low, but growing SDG disclosure. Although SDG disclosure is perceived as relatively advantageous for a variety of reasons, perceptions of incompatibility and complexity may limit diffusion of SDG disclosure. Trialability and observability of SDG disclosure, on the other hand, may support or hinder the decision to adopt or reject SDG disclosure.

Findings generated may not be generalisable across all populations. A smaller sample of companies were interviewed.

This paper offers insight into attitudes which must be altered if greater diffusion of SDG disclosure is to be achieved by the United Nations 2030 deadline.

Sustainability reporting (SR) has a pivotal role to play in supporting the achievement of the SDGs, and innovations in accounting and reporting are particularly needed. This paper raises issues that should be considered by both preparers and practitioners, if innovations are to succeed.

This paper contributes the application of an underutilised theoretical framework in SR research, the first longitudinal analysis of the diffusion of SDG disclosure to provide evidence of adoption over time and an extension of similar studies on diffusion of reporting innovations.

The purpose of this paper is to explore preparers’ and users’ perception of intellectual capital (IC) usefulness and to examine the significant differences in the usefulness perceptions of IC information and its categories according to sex, age, function, educational level, specialty and professional experience of respondents.

This exploratory study drew on a questionnaire survey sent to five groups of preparers and users who were asked to provide their usefulness perception about information on IC and its categories.

This paper found that the five preparers and users groups perceive information on IC as well as its three categories as useful for their decision-making purposes. In addition, it concluded that the usefulness perception of IC information does not differ by sex, age, function, educational level and specialty of the respondents, but it differs according to the professional experience.

To the extent that users perceive IC information as useful, managers are encouraged to disclose more information about this hidden capital in order to improve their transparency. As there are no generally accepted IC reporting guidelines and in order to fill informational gaps between companies and their stakeholders, accounting standards bodies could regulate the IC information disclosure by developing relevant communication standards in accordance with stakeholders’ expectations. They may identify information items that should be considered as a priority by making them mandatory for disclosure purposes, and other items voluntary.

The paper can be regarded as the first exploratory study to investigate the IC information usefulness from the perspectives of five preparers and users groups in Tunisia, as an example of a developing economy in Africa.

To examine the likelihood of successfully implementing activity‐based costing (ABC) in a university setting.

A case‐based method is adopted, through the survey of participants in one ABC implementation.

A positive association was identified between successful implementation and the involvement and support of senior management, though perceptions were found to vary according to the precise role of participants in the implementation process.

The data relate to a single Australian university, so that the findings are not necessarily generalisable elsewhere.

The alignment of the ABC system with the university's competitive strategy, continuous improvement programs and organisational culture, is important to a successful implementation.

The study compares the perceptions of users and preparers to the implementation process and identifies significant differences between the two groups.

This paper aims to examine whether an expectation gap exists between different stakeholders (i.e. emissions preparers, emissions assurers and shareholders) in relation to the assurance of greenhouse gas emissions. Further, the paper seeks to explore whether stakeholder expectations are influenced by the uncertainties inherent in the assurance engagement for different industry sectors (i.e. greenhouse gas emitter or greenhouse gas user entities).

An experimental survey was used to address the stated aims. Three stakeholder groups: shareholders, greenhouse gas emissions preparers and assurers, completed a survey based on the greenhouse gas emissions assurance for either an emitter or user entity.

The results provide support for the existence of an expectation gap in the emission assurance setting. Fundamental differences were identified between the stakeholder groups in relation to the responsibilities of the assurer and management; as well as the reliability and decision usefulness of the emissions statement. Moreover, the extent of the gap was found to differ between user entity engagements and emitter entity engagements.

The paper highlights the need for the assurance services profession and assurance standard setters to consider mechanisms to enhance the effectiveness of communicating the assurance function in this setting in order to enhance the credibility and social value of emissions assurance.

The paper is the first to examine the expectation gap in the greenhouse gas emissions assurance context. It thereby also contributes to the literature on the expectation gap in the assurance of non‐financial information. Moreover, the research findings provide standard setters with unique insights into areas to consider as they work toward the development of an international assurance standard for greenhouse gas emissions statements.

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 about the company's intellectual capital (IC).

The paper used a questionnaire to obtain the opinions of “informed investors” and conducted interviews with the preparers of the annual reports. It compared the opinions of the two respondent groups.

Preparers and users bring multiple meanings to the figures. Users overlooked some messages which were complex and symbolic and also perceived more messages than intended by the preparers. The two respondent groups generally perceived brands, corporate image building and aspects related to employees as the IC items best portrayed in the selected figures. Most users and some preparers perceived the main reason for using figures was their strength as a marketing tool.

The paper is exploratory in nature and there is scope to extend the work to a greater number of annual reports and/or figures. The research is limited by the use of students as a proxy for users of annual reports.

The findings may be helpful to annual report preparers in understanding the rhetorical impact of images. Such understanding will help them in choosing figures which are effective and persuasive when seeking user engagement.

The authors are not aware of any prior research that examines the perceptions of preparers and users in respect of messages conveyed through figures, and, in particular, research that incorporates aspects of IC in corporate annual report figures. The paper, therefore, extends the empirical literature on IC.

The purpose of this paper is to examine the reason for the failure of implementing performance-based budgeting (PBB) at Iranian public universities and research institutes (PURI). This examination focuses on the actors participating in the budget processes and their perceptions.

The study uses grounded theory and employs deep semi-structured interviews of budget preparers at Iranian PURI.

The results indicate a loose coupling between perceived and regulated budgeting process. This leads to budgetary slack as a barrier for authentic information flow and indeed PBB implementation. In the analysis of the results, the authors suggest some ways to improve the current situation of the budgeting processes at Iranian PURI.

Public organizations that desire to transform their budgeting system need to consider their actors’ perceptions regarding the budgeting process. By explicitly considering their perceptions the organization may be able to solve any loose coupling as a result of internal, external and behavioral conditions.

This research examines issues that arise in the transformation of organizational processes. The focus on budget processes is critical for organizations which receive most, if not all, of their operational funds from a central authority. This research highlights the role of budget actors’ perceptions in transforming the budgeting process. An important result of this analysis is documenting the existence of loose coupling in the current budgeting process at Iranian PURI. This loose coupling results in slack creation and restricts the implementation of a PBB system. Additionally, this loose coupling limits the flow of authentic information.

This study aims to explore the preparers’ perceptions of sustainability reporting as a distinct voluntary corporate reporting practice in the Middle East. It links these perceptions to the influences of local and global institutional contexts and how companies respond to them.

The study is informed by a discursive institutionalism theoretical framework that incorporates concepts such as multiple institutional logics, hybridity in social practice and interpretive role of social agents. Its empirical findings are built on seven interviews with officials involved in the practice to explore their perception of sustainability reports.

Sustainability reporting is not understood and perceived in the same way among reporting companies in the Middle East. The difference in perception is linked to the scope of operations of the company, whether it is global or local. The results provide evidence supporting the theoretical framework. Different institutional logics are identified that interact at the structure level to influence sustainability reporting practice, and companies act at the agency level by selecting from the institutional influences what match their interests and priorities. Consequently, the practice itself will be hybrid and will include various ways and forms of reporting.

The study contributes to knowledge about how global business practices are adopted by companies in the developing countries.