The nal publication is available at Springer via http://dx.doi.org/10.1007/s10551-013-1929-2.Additional information: Use policyThe full-text may be used and/or reproduced, and given to third parties in any format or medium, without prior permission or charge, for personal research or study, educational, or not-for-pro t purposes provided that:• a full bibliographic reference is made to the original source • a link is made to the metadata record in DRO • the full-text is not changed in any way The full-text must not be sold in any format or medium without the formal permission of the copyright holders.Please consult the full DRO policy for further details. interests. Contrary to our expectations, CEO duality also impacts positively on CSR disclosure. From an agency-theoretical viewpoint, this suggests that powerful CEOs may promote transparency about banks' CSR activities for their private benefits. While this could indicate that powerful CEOs are under particular pressure to appease stakeholders' concerns that they might abuse their power by providing a high degree of CSR disclosure, it could also be a sign of managerial risk aversion or managers' private reputational concerns.

Purpose -The purpose of this study is to survey the corporate social and environmental reporting (CSR) practices of Egyptian corporate entities. It aims at contributing to the body of knowledge on the CSR disclosure phenomenon in developing/transitional economies.Design/methodology/approach -A 34-item disclosure index covering environmental, energy, human resources, customer and community involvement issues was used to rank corporations.Findings -A review of a random sample of 60 annual reports for the 2002 financial year revealed significant differences in reporting practices among the members of the nine industry segments surveyed. Findings of this research also lend support to the significance of ownership structure on the reporting decision.Research limitations/implications -The study is based on the annual report disclosures of corporations in the industrial sector. Hence, the conclusions arrived at should not be generalised to the non-industrial sector. A longitudinal study based on a reasonably large sample, which includes the non-industrial sector, is needed to highlight trends in CSR reporting practices in Egypt. In-depth case study-type research would also facilitate understanding of not only what, but also why and how companies are making social and environmental disclosures in Egypt.Originality/value -Reviews of disclosure practices in different parts of the world are always welcome and are arguably somewhat limited in developing countries.

Purpose – This paper aims to introduce and discuss a new contextual framework to explain the processes of management accounting change in various organizations. Design/methodology/approach – Having an institutional perspective, the paper develops a “conceptual contextual framework” of management accounting change. The methodology to accomplish this theory building consists of an integration of a number of different works summarizing the common elements, contrasting the differences and extending the work in some fashion. Particularly, it draws on theoretical triangulation by adopting three approaches: old institutional economics for internal processes and factors (Burns and Scapens, 2000); new institutional sociology for external processes and pressures (Dillard et al., 2004); and power and politics mobilization (Hardy, 1996). Findings – The proposed framework provides an understanding of the complex “mixture” of interrelated factors that may influence management accounting change at multi-institutional levels: political and economic level, organizational field level and organizational level. Research limitations/implications – The framework extends institutional theory-based management accounting research as well as provides a comprehensive basis for examining dynamics of accounting in the institutionalization process. Through further research, the framework will be extended and refined. Practical implications – The paper has practical implications for practitioners and officers as well as for the accounting profession and academics alike. Originality/value – The proposed contextual framework provides insights into the processes of change by focusing attention on the underlying institutions that encode accounting systems or practices in three institutional levels: political and economic level, the organizational field level and organization level. Examining the tension between institutionalized beliefs and values that may occur between these three levels of institutions will enhance our understanding of management accounting change in organizations.

No abstract

No abstract