SBS Scholarly Articles

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    Current reporting and relationship with integrated reporting for listed companies in Kenya : disclosure levels and company factors
    (African Accounting & Finance Association, 2019-12) Injeni, Geoffrey Ikavulu; McFie, James Boyd; Mudida, Robert; Mangena, Musa
    This study draws on agency, stakeholder and legitimacy theories, to analyze the extent to which ‘integrated reporting’ information is currently being disclosed by Kenyan listed companies and to investigate the firm-level factors associated with the disclosures relying on content analysis procedures to assess the level of disclosure of integrated reporting information in the annual reports (2010-2016) of 50 companies listed on the Nairobi Securities Exchange (NSE) as well as unbalanced panel data econometric models to establish the association between the integrated reporting disclosures and firm-level factors (including corporate governance and sustainability reporting). The study finds that as of 2016, the formal adoption of integrated reporting was very low at the rate of only 14% (i.e., 7 out of the 50 companies). Nonetheless, disclosure levels for information required as per the integrated reporting framework have increased from 59% in 2010 to 72% in 2016. Disclosures are mainly for organizational overview, strategies, governance, risk and performance. Stakeholder engagement, business model, future challenges and outlook are the notable areas of non-compliance. Findings also show that large companies are likely to adopt integrated reporting due to their high levels of disclosures, while the nature of sectors, like banks, is also likely to influence the adoption of integrated reporting. Although integrated reporting is positively correlated to both financial and non-financial information (with high significance for both sustainability reporting and corporate governance reporting), sustainability reporting is still a challenge for companies. Given the dearth of contemporary evidence establishing if/how companies in emerging markets are adopting the integrated reporting framework, the paper's findings are important for regulators and policymakers to establish the challenges of providing additional information in such contexts, e.g., sustainability reports.
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    Regulatory perspectives on integrated reporting in an emerging market : the case of listed companies in Kenya
    (African Journal Accounting, Auditing and Finance, 2020-02-20) Injeni, Geoffrey Ikavulu; McFie, James Boyd; Mangena, Musa
    Based on agency and stakeholder theories, we review the regulatory framework that supports integrated reporting by listed companies in Kenya and utilise semi-structured interviews to obtain and evaluate the views of regulators about current reporting requirements and integrated reporting. We find that regulation is nebulous due to overlaps and multiple reporting requirements. Other than the Kenya Capital Markets Authority's corporate governance code, there is little legal and professional support for the adoption of integrated reporting. Even though regulators think the adoption of integrated reporting will enhance transparency in current reporting practices, they are sceptical about harmonising and addressing the regulatory challenges. This paper adds to the growing literature on stakeholders' views on integrated reporting from an emerging market context faced by weak regulatory enforcement mechanisms. The findings are useful to regulators and policy-makers in highlighting the challenges faced in the adoption of a new reporting dispensation, like integrated reporting
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    Keeping warm in later life: tackling money, mindsets and machinery
    (Sheffield Hallam University, 2011) Lusambili, Adelaide; Angela, Tod; Abbott, Jo; Homer, Catherine; McDaid, Kath; Mapplethorpe, Paul
    A study to examine the knowledge, beliefs and values of older people with a focus on keeping warm at home and barriers to accessing help to keep warm.With the findings we will develop solutions and strategies to overcome these barriers in an attempt to prevent seasonal excess deaths.
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    If they don't use it, they lose it: how organisational structures and practices shape residents' physical movement in care home settings.
    (2017) Lusambili, Adelaide
    Older people living in long-term facilities (nursing and residential homes providing 24-hour care) spend the majority of their time inactive, despite the known health and wellbeing benefits of physical activity and reduced time spent sedentary. In order to successfully embed interventions that aim to increase physical activity or reduce sedentary behaviour, it is necessary to understand the features of the care environment that influenced residents’ routine patterns of movement. Drawing on an organisational perspective, this paper explores the structures and mechanisms that shaped different care practices concerning residents’ movement in two contrasting care homes in the north of England. This study adopted an ethnographic approach, using a combination of qualitative observations, informal conversations and interviews. A grounded theory approach to data analysis was adopted. The findings illustrate the importance of translating espoused values of care into tangible and acceptable care practices; systems of management; staff training and development; and the use of care planning in residents’ routine patterns of movement. Understanding how organisational factors shape routine movement among care home residents will help inform the development of embedded and sustainable interventions that enhance physical activity and reduce sedentary behaviour. This study is part of a wider programme of research developing and testing a complex intervention, embedded within routine care, to reduce sedentary behaviour among care home residents.
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    The Fading role of bank reconciliation in fraud prevention and detection
    (ICPAK, 2016-04) Mathuva, David Mutua
    Bank reconciliation statements have traditionally served as an important control tool in detecting anomalies either in the cash book and or the bank statements. Whereas there may exist a number of anomalies in the cash book maintained by the company, there are usually few (or no) anomalies in the bank statement. In my experience with a number of corporate frauds, bank reconciliations have in most cases been least useful in tracking where fraudulent activity could have started. I have encountered companies that have had to do with “cooked” bank reconciliation statements for over two years, that is, 24 months! This period is enough to defraud the company a significant amount of money without anyone noticing.