This paper examines accounting academics’ perceptions as to whether institutional pressure has increased in the previous 5–10 years subsequent to changes in the higher education environment, encouraging universities to adopt private sector managerialism. Results from 87 respondents indicated that workload pressures have increased and they experienced pressure to perform acts related to a student‐as‐customer model, which have negatively affected their well‐being and work quality. The majority are not actively seeking to leave academia, but believe it is not a good time for others to aspire to such a career. This paper contributes to the debate about the sustainability of accounting academia at Australian universities.
Purpose
This paper aims to explore how advanced integrated report preparers internalise and operationalise material value creation information to manage the generation of such information for the integrated report.
Design/methodology/approach
The paper adopts a qualitative approach using in-depth semi-structured interviews to examine how information about material value creation matters in six South African organisations are managed.
Findings
The findings will be useful to integrated reporting adopters as to how they might implement appropriate processes and systems to determine, communicate, collect and process information about matters that substantively affect their value creation.
Originality/value
The paper contributes to the body of knowledge by providing insight on how material value creation matters are determined, communicated internally and information about such matters generated.
We examine whether, and to what extent companies disclosed pandemic risk and likely impact as part of their key risks or material matters immediately prior to 2020. The integrated/annual reports of 489 companies from six global regions were examined, finding that despite clear warnings from multiple fronts that highlighted the inevitability and imminence of a global pandemic, only 15.5 percent of companies disclosed anything related to pandemic risk. Of these, 71.1 percent were boilerplate in nature, providing minimal useful information to stakeholders. This study contributes to our understanding of integrated reporting, specifically regarding the adequacy of the disclosure of material risks.
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