Stakeholders’ demand for companies to provide social, economic and environmental reports is increasingly becoming a fundamental requirement for companies. This paper investigates the factors that drive the choice of sustainability reporting in an emerging market economy context, with reference to Nigeria. Using data sourced from 3 different reports (annual accounts, sustainability reports and websites) of the top 50 large companies listed in the Nigeria Stock Exchange for the period 2015–2020 and a fixed effect panel regression model, our study makes three important findings. First, the study provides evidence that sustainability reporting is mostly influenced by the following company internal factors: size, profitability, ownership structure, listing age, leverage and auditor type. Second, the findings indicate that that size of firms, profitability and companies audited by Big-4 audit firms has a significant positive relationship with sustainability reporting in Nigeria. In contrast, ownership structure and the leverage position of firms affect sustainability reporting negatively. Finally, our study shows that the banking and oil and gas sectors take sustainability reporting more seriously than any other sectors in Nigeria. Contextualizing the findings within accountability and transparency, we provide evidence on the drivers and the relationship between the various drivers and sustainability reporting in Nigeria. This has implications for policymakers, future researchers and contributes to the literature of sustainability reporting in Nigeria. Even though this study used Nigerian data, it will increase pressure on firms in other developing countries to assess the context-specific determinants of sustainability reporting.

Passes are undoubtedly the more frequent events in football and other team sports. Passing networks and their structural features can be useful to evaluate the style of play in terms of passing behavior, analyzing and quantifying interactions among players. The present paper aims to show how information retrieved from passing networks can have a relevant impact on predicting the match outcome. In particular, we focus on modeling both the scored goals by two competing teams and the goal difference between them. With this purpose, we fit these outcomes using Bayesian hierarchical models, including both in-match and network-based covariates to cover many aspects of the offensive actions on the pitch. Furthermore, we review and compare different approaches to include covariates in modeling football outcomes. The presented methodology is applied to a real dataset containing information on 125 matches of the 2016–2017 UEFA Champions League, involving 32 among the best European teams. From our results, shots on target, corners, and such passing network indicators are the main determinants of the considered football outcomes.

Performance management and risk management in the public sector have undergone significant improvements; however, few empirical studies have conceptualised the integration of performance management and risk management. This study aimed to understand why it fails in practice and turns into disintegration. To do this, we analyse the role of different actors involved in the integration between performance management and risk management. We have conducted our analysis at the organisational level in a regional context, adopting two different research methods, documentary analysis and collections of interviews. This paper contributes to the theoretical debate with interesting new insights about organisational practices in the public sector. In this research, we adopted the disintegration framework, broadly used as a research methodology in the ontological and social paradigm as reported (Täubig in Totale Institution Asyl, Juventa Verlag, Munich, 2009) for analysing the integration and disintegration between performance management and risk management. This approach presumes the collective engagement of researchers and practitioners, which can help bring to the surface the knowledge embedded in practice and transform it into actionable knowledge to produce practice changes. This study contributes to the public accounting literature by providing empirical evidence about organisational practices in the public sector. It offers a practical and general understanding of performance management and risk management practices functioning in public government. It shows the fundamental role played by key actors when performance management and risk management practices are implemented. This empirical research also has practical implications, creating the basis for the implementation of an integrated system of performance management and risk management in regional governments.

Summary statistics of football matches such as final score, possession and percentage of completed passes are not satisfyingly informative about style of play seen on the pitch. In this sense, networks and graphs are able to quantify how teams play differently from each others. We study the distribution of triad census, i.e., the distribution of local structures in networks and we show how it is possible to characterize passing networks of football teams. We describe the triadic structure and analyse its distribution under some specific probabilistic assumptions, introducing, in this context, some tests to verify the presence of specific triadic patterns in football data. We firstly run an omnibus test against random structure to asses whether observed triadic distribution deviates from randomness. Then, we redesign the Dirichlet-Multinomial test to recognize different triadic behaviours after choosing some reference patterns. The proposed tests are applied to a real dataset regarding 288 matches in the Group Stage of UEFA Champions League among three consecutive seasons.

This paper offers a systematic reflection on accountability research in accounting literature. It shows the dynamic relationships and networks between the construction of accountability research, academics, and accounting journals. The research involves a systematic review of accountability literature in selected accounting journals, using both qualitative and quantitative methodologies. Drawing on Bourdieu's relational sociology for its theoretical and methodological frameworks, the paper constructs a socioanalysis of academic and intellectual capital by categorizing various positions and reputations in relation to accountability scholarship in the field of accounting. It finds that a subtle process of position taking works in both symbolic and material ways through citing and being cited by key authors in this cultural field. The paper develops a general but sociopolitical theoretical approach to the field study of accountability in accounting. The doxa of accountability reflects the cultural capital and the way in which doxa of the accounting field is recognized and valued. The paper argues that the process of cultural production is a dialectic sociopolitical process, which influences authors’ reflections and choices and at the same time is influenced by the network of authors and journals.

Multiple frames are becoming increasingly relevant due to the spread of surveys conducted via registers. In this regard, estimators of population quantities have been proposed, including the multiplicity estimator. In all cases, variance estimation still remains a matter of debate. This paper explores the potential of Bayesian bootstrap techniques for computing such estimators. The suitability of the method, which is compared to the existing frequentist bootstrap, is shown by conducting a small-scale simulation study and a case study.