A research report submitted In partial fulfilment of the degree of Masters of Commerce in Accounting, School of Accountancy, 2015 / This study is concerned with the adoption of materiality as a key reporting principle in the integrated report. This study investigates how preparers are determining which information is material and ought to be included in their integrated reports. The influence of logics is observed through an investigation of the different conceptualisations of the materiality concept by the preparers of integrated reports. Qualitative data was gathered from interviews with preparers of integrated reports in South Africa. The data was analysed using a grounded theory approach and the interplay between old and new logics that are shaping materiality in integrated reporting was identified. The findings of this research indicate that there are three groups of preparers each embodying different logics. The compliance preparers view integrated reporting as a compliance exercise. The stakeholder-aware preparers are aware that the integrated report should communicate with a wide variety of stakeholders and the interpretive preparer uses the integrated report not only to communicate to stakeholders but to identify weaknesses with in the entity. The findings also indicate that there are variations in practices and understandings of materiality and reveal differing organisational priorities which highlight the extent to which materiality is a social and behavioural phenomenon. The research adds to the limited body of corporate governance research drawing on an interpretive epistemology to explore recent reporting developments in a South African context the findings of this study will be relevant for the current debate about materiality in the integrated report, especially given the emergence of integrated corporate report. Keywords: King 3, GRI, Sustainable reporting, South Africa, Materiality, Institutional Logics, Integrated report. / MT2017

Bibliography: leaves 276-295. / vi, 448, [32] leaves : ill. ; 30 cm. / Title page, contents and abstract only. The complete thesis in print form is available from the University Library. / Thesis (Ph.D.)--University of Adelaide, Dept. of Education, 1995

Purpose – The purpose of this case study research was to develop a theoretical model of integrated reporting for Johannesburg Stock Exchange (JSE) listed companies. Design/Methodology/Approach – The goal of this case study research was to understand how and why integrated reports are prepared, to develop a theoretical model of integrated reporting for JSE listed companies through literature review and analysis of published integrated reports. In addition, to investigate the perceived success of integrated reporting by examining its requirements, objectives, enforceability and implications to the listed companies. Based on the above, to determine how companies fulfil the requirements of integrated reporting and what those requirements are. To determine by comparing published integrated reports of companies, similarities or comparability of the information published on integrated reports ascertaining the measurability of the success of the application of integrated reporting. Practical implications – This case study research provides a useful insight into drivers of integrated reporting. Limitations to the study – The lack of responses from industry experts contacted for interviews considered a limitation in validating the outcome of the study. Originality/Value – This case study research looks at the current adoption and application of integrated reporting by JSE listed companies.

Legitimacy theory as an explicator of longitudinal and cross-sectional variability in social and environmental disclosure is explored using a content analysis based method. Annual corporate reports are examined for ten UK FTSE 100 companies in five sectors over the year 1974 to 2000 by extracting word count data into the three categories of employee welfare, community and environmental disclosure. Eight hypotheses are generated, some of which are adapted from previous studies, to ''test for'' legitimacy theory. Three hypotheses test for intersectoral difference by disclosure category, three test for intrasectoral agreement by category and two test for correlation between environmental disclosure over time and environmental group membership in the UK.The ability of the study to yield certainty of explanation upon demonstration of hypotheses is constrained by the epistemogically ''semi-hard'' or ''indicative-only'' quality of the data. Data analysis is carried out and conclusions are drawn within these constraints.Evidence for a legitimacy-based explanation of disclosure variability is found where the categories are sufficiently resolved and circumscribed to discriminate by sector. In this study, community and environmental disclosure demonstrate this and thus provide evidence for a legitimacy-based explanation of social disclosure whilst employee welfare disclosure is found to be a less useful category for this purpose.

M.Inf. / The Internet is a cost-effective and efficient way of distributing information to all stakeholders in a transparent, globalised business environment. It is imperative that companies adopt the Internet as a distribution method for corporate annual report information to remain competitive. The aim of this study was to determine the current state and level of adoption of the Internet as a delivery and communication mechanism for disseminating online/digital annual reports in the largest listed companies in South Africa. The population selected for the survey was the 2001 Financial Mail top 300 (SA Giants) companies based on total assets. The research was conducted by analysing the corporate websites of the selected companies. The survey was done to establish whether a corporate website existed and, if so, whether the full annual report was available and electronic format used. The aim of this study was to ascertain how many companies in South Africa are publishing full annual reports on the Web. The research consisted of a literature review and empirical study. The purpose of the literature review was to establish whether previous research exists in this field in South Africa. The results of the international literature review were compared to South Africa to determine whether the country is lagging behind global trends in this arena. The typical users, function, content and shortcomings of the annual report were identified. The benefits of and problems with digital annual reports for companies and stakeholders were described. Results indicate that the top 100 South African companies have increased their corporate Web presence from 43% in 1999 to 92% in 2002. Top 100 companies with annual reports on the Internet increased from 11% in 1999 to 84% in 2002. Results indicated that 227 (75,6%) of the top 300 companies had a website and 31 (10,3%) had no home page. The websites were also analysed to investigate how many companies had detailed electronic annual reports available. The study showed that 179 (59,6%) companies had digital annual reports and 48 (16,0%) had no digital annual report available on the Internet. Of the companies surveyed, 131 (43,6%) had their annual reports in PDF format and 58 (19,3%) in HTML. Only 38 companies (12,6%) presented annual reports in HTML and PDF format on the Internet. Very few companies provide users with the functionality to download data in spreadsheet format for manipulation. Only 7 companies (2,3%) offered this feature. This study also investigated the relationship between digital annual reports (dependent variable) and company characteristics (independent variable). The two independent variables chosen were profitability and industry type. The two dependent variables chosen were a corporate Web presence and digital annual reports. It can be concluded that there is a significant association between industry sector and digital annual reports, with 63,6% companies in the industrial sector with digital annual reports, compared to 82,1% in the financial sector and 77,4% in the mining resources sector. The conclusion can be drawn that there is no significant correlation between companies with a Web presence and the industry type in which each company operates. Of the companies in the industrial sector, 85,8% had Web presence compared to 92,3% in the financial sector and 90,3% in the mining resources sector. The investigation revealed that it is the profitable companies in South Africa with a corporate Web presence and with digital annual reports on their corporate websites.

Thesis (M.Com. (Accounting))--University of the Witwatersrand, Faculty of Commerce, Law and Management, School of Economic and Business Sciences, 2016 / The focus of this study is to provide a view of the extent of strategy disclosures made by companies in both the developed market and the emerging market. The study also provides empirical evidence on the differences in the extent of strategy disclosures between developed and emerging markets. From the results of the study, it can be concluded that the emerging market companies have better strategy disclosures in their annual reports than companies in the developed market. [Abbreviated abstract. Open document to view full version]

Over the last twenty years, there has been a rapid expansion of Islamic financial institutions that do not deal in interest-based transactions. The financial information of Islamic financial institutions issued in their annual reports is different in certain features from the annual reports offered by conventional financial institutions. This study attempts to investigate the usefulness of annual reports produced by these institutions to investors. In particular, the study is concerned with the perceptions of both institutional investors and customers in Kuwait about the annual reports of Islamic financial institutions. In addition, the study investigates the opinions of the preparers of annual reports of Islamic financial institutions in GCC countries regarding various aspects of the annual reports that could help investors make their investment decisions. To achieve the above objective, two types of questionnaires and interview were designed. The first type of questionnaire was carried out to solicit the investors' perceptions of annual reports, the importance they attached to them and the uses of these reports in their investment activities. The second type of questionnaire was specifically used to investigate the opinions of the preparers of annual reports regarding various aspects of annual reports that could help investors make their investment decisions. The interview method was mainly used to identify the customers' perceptions of Islamic financial institutions in Kuwait about the usefulness of these annual reports. The results of the questionnaire and the interviews indicated that the annual reports are considered by customers and investors to be the main source of information for investment decisions. The results also revealed that the timeliness and credibility of information were perceived by respondents as the most important qualitative characteristics that might affect the usefulness of information sources about the performance of Islamic financial institutions. Regarding the accounting regulation of financial information of Islamic financial institutions, the results indicated that there is a need for accounting information to be regulated in order to enhance the credibility of financial statements produced by these institutions and increase their comparability and transparency to the users.

No description available.

The aim of this dissertation is to investigate aspects of the differential corporate reporting debate in South Africa. The dissertation summarises the background to the current position and findings in respect of all previous South African research and selected previous international research. The dissertation reports the results of a postal survey of South African registered accountants' and auditors' perceptions of the suitability of selected South African statements of generally accepted accounting practice to a range of South African entities varied by size, legal form and financial statement user base. The dissertation provides evidence of (i) the need for differential corporate reporting in South Africa, (ii) the need for multiple differential reporting thresholds in South Africa, and (iii) the need for differential reporting options to include both presentation and disclosure and recognition and measurement concessions. The dissertation also raises some questions for future research. / Thesis (M.Com.)-University of KwaZulu-Natal, 2004.

Thesis (Ph.D.) - University of St Andrews, November 2007.