Accounting, Auditing & Accountability Journal
Issue(s) available: 226 – From Volume: 1 Issue: 1, to Volume: 37 Issue: 9
Volume 37
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Issue 8 2021
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Issue 7 2021 Accounting for Public Services: Reconsidering Publicness in Accounting Research and Practice
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Issue 6 2021 Accounting, management, finance, and accountability in times of crisis: A COVID-19 perspective
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Issue 5 2021 Incorporating Context into Social and Environmental Accounting (SEA) in Developing Countries
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Issue 4 2021
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Issue 3 2021
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Issue 2 2021
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Issue 1 2021
Volume 33
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Volume 9
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Volume 6
Children, imagination and outer space exploration: implications for space accountability systems
Nava Cohen, Joanne SoptThe primary objective of this paper is to explore how space organizations can incorporate children and imagination in their accountability-based accounting and decision-making…
Constructing an accountability regime for proxy advisors: an organizational roles perspective
Damien Lambert, Leona WiegmannThis study investigates how the interrelated elements of organizational roles – activities, motives, resources and relationships – are mobilized to construct a code of conduct for…
Blending logics with performance management systems in an NGO setting
Paul J. Thambar, Aldónio Ferreira, Prabanga ThoradeniyaThis study aims to examine the role of performance management systems (PMSs) in enabling logic blending to manage institutional complexity and tensions arising from coexisting…
The art of living together: space mining ecosystem, sustainability and accountability
Yeolan Lee, Eric A. FongA major obstacle regarding the measurement of an organization's sustainability and accountability in the space economy is defining the context and boundaries of commercial…
A fairy tale with an unhappy ending: the organizational regulation of “Latina accountant identity” in Spain
Susana Gago-Rodríguez, Laura Lazcano, Carmen BadaIdentity regulation is part of a management control package. Organizations regulate employees’ self-identity to influence their behaviors. The success of this regulation depends…
Asteroid mining vs the carbon bubble: ethical considerations for space resource extraction
Evie KendalThe purpose of this paper is to consider the ethical and environmental implications of allowing space resource extraction to disrupt existing fuel economies, including how…
Making things (that don’t exist) count: a study of Scope 4 emissions accounting claims
Anna Young-Ferris, Arunima Malik, Victoria Calderbank, Jubin Jacob-JohnAvoided emissions refer to greenhouse gas emission reductions that are a result of using a product or are emission removals due to a decision or an action. Although there is no…
Material flow cost accounting in Vietnam: a multi-level exploration
Thuy Thanh Tran, Roger Leonard Burritt, Christian Herzig, Katherine Leanne ChristOf critical concern to the world is the need to reduce consumption and waste of natural resources. This study provides a multi-level exploration of the ways situational and…
A well-rounded life: the story of Eva West – pioneer accountant, philanthropist and environmentalist
Abdel K. HalabiThis paper presents the biography of one of Australia’s earliest female accountants, Miss Evelyn Maude West (aka Eva). The paper uses this history sub-genre to understand the…
How sustainability assurance work gets done: assurors’ sensemaking, socialization and interactions with clients
Lies Bouten, Sophie HoozéeThis study examines how assurors make sense of sustainability assurance (SA) work and how interactions with assurance team members and clients shape assurors’ sensemaking and…
Hegemony, global capitalism and the role of diplomacy in extractive industries
Jane Andrew, Max BakerThis study explores a hegemonic alliance and the role of relational forms of accounting and accountablity in the making of contemporary capitalism.
Make China great again: the strategies of Confucian accountants
Yuheng Wang, Paul D. AhnThis paper aims to offer insight into how strategies within the accounting profession, which has been becoming more global, might be changed by the recent outbreak of the Second…
The value of research activities “other than” publishing articles: reflections on an experimental workshop series
Yasmine Chahed, Robert Charnock, Sabina Du Rietz Dahlström, Niels Joseph Lennon, Tommaso Palermo, Cristiana Parisi, Dane Pflueger, Andreas Sundström, Dorothy Toh, Lichen YuThe purpose of this essay is to explore the opportunities and challenges that early-career researchers (ECRs) face when they seek to contribute to academic knowledge production…
A failure of accountancy professionalisation: corporate financial reporting and accounting knowledge
Thomas A. LeeThe purpose of this study is to analyse historical events to argue the improbable prospect of radical accounting reform in corporate financial reporting (CFR) due to the absence…
Breaking the institutional logic or going under - Controllers and sustainability
Jennifer Kunz, Johanna Oltmann, Felix WeinhartThe present paper aims to focus on the role which German controllers play so far in the process of sustainable transformation in for-profit organizations, the current obstacles to…
Accountability in permissioned blockchains: through the ledger, the code and the people
Mélissa Fortin, Erica Pimentel, Emilio BoulianneThis study explores how introducing a permissioned blockchain in a supply chain context impacts accountability relationships and the process of rendering an account. The authors…
Management accounting for a circular economy: current limits and avenue for a dialogic approach
Selena Aureli, Eleonora Foschi, Angelo PalettaThis study investigates the implementation of a sustainable circular business model from an accounting perspective. Its goal is to understand if and how decision- makers use…
LGBTIQ+ staff and shifting client power within professional services firms
Matthew Egan, Barbara de Lima VossBig 4 professional services firms increasingly lay claim to recruiting and including staff of diverse genders, cultures, ages and sexualities. Drawing on Foucauldian insights…
The unaccounted effects of digital transformation: participatory accountability in a humanitarian organisation
Tami Dinh, Susan O'LearyThis study explores the evolving dynamics of participatory accountability within humanitarian contexts, where digitally connected crisis-affected populations demand better…
Twitter bots, democratic deliberation and social accountability: the case of #OccupyWallStreet
Dean Neu, Gregory D. SaxtonThis study is motivated to provide a theoretically informed, data-driven assessment of the consequences associated with the participation of non-human bots in social…
Umbrella protectors? Analysing valuing, hybridity and compromises for Chinese middle managers
Chao Ren, Hui Situ, Gillian Maree VestyThis paper examines the ways in which Chinese university middle managers evaluate subordinate performance in response to the Chinese Double First-Class University Plan, a national…
Academic accounting and interdisciplinary research – Australian evidence
Katherine Leanne Christ, Roger Leonard Burritt, Ann Martin-Sardesai, James GuthrieGiven the importance of interdisciplinary research in addressing wicked problems, this paper aims to explore the development of and prospects for interdisciplinary research…
New world, or out of this world? Columbus – an exploratory study of HASS and STEM success factors in the first “space” race
Richard M. Kerslake, Chandrasekhar KrishnamurtiThe purpose of this paper is to investigate the extent to which interdisciplinary (HASS, i.e. non-STEM) factors—in particular, accounting, stakeholder management and…
Patient, productivity, and quality representation in healthcare non-financial disclosure
Margit Malmmose, Mai Skjøtt LinnebergThe objective of this study is to examine developments in the discursive practice of non-financial reporting in the public healthcare sector. In doing so, the authors investigate…
Accounting and neoliberal responsibilisation: a case study on the Australian National Disability Insurance Scheme
Mona NikidehaghaniThis paper aims to explore how accounting is fostering neoliberal citizenship through the participants of Australia’s National Disability Insurance Scheme (NDIS). More…
Competing logics and institutionalization of cost calculation in pluralistic organizations. The role of affordances
Elodie Allain, Samuel Sponem, Frederic MunckFor many years, universities have been confronted with the rise of a managerial logic, in line with the new public management movement. They have been encouraged to implement new…
Accountability and the metaverse: unaccounted digital worlds between techwashing mechanisms and new emerging meanings
Maurizio Massaro, Rosanna Spanò, Sanjaya Chinthana KuruppuThis paper aims to understand the main challenges connected with accountability issues across multiple layers of the metaverse, to identify whether and how any techwashing is…
We set them up for failure: performativity, corporate reporting and decolonisation
Ellie Norris, Shawgat Kutubi, Steven Greenland, Ruth WallaceThis research aims to examine the performativity of corporate reports as an example of an accounting inscription that can frame the relationship between Aboriginal and Torres…
Accounting for the “harms” of social media firms: dialogic accountability and discursive contestation in public hearings
Kolawole Yusuff, Andrea Whittle, Frank MuellerExisting literature has begun to identify the agonistic and contested aspects of the ongoing development of accountability systems. These “contests” are particularly important…
The picturesque roots of impression management: framing, Claude glass and “rose”-tinted lens?
Karen McBride, Jill Frances Atkins, Barry Colin AtkinsThis paper explores the way in which industrial pollution has been expressed in the narrative accounts of nature, landscape and industry by William Gilpin in his 18th-century…
Sharia boards, managerial strategies and governance practices in Islamic banks: a Goffmanesque discourse
Yusuf Karbhari, Abdelhafid Benamraoui, Ahmad Fahmi Sheikh HassanThe study applies Erving Goffman's (1974) “frame analysis” principles to examine how Sharia governance is practiced in Islamic banks and explores the interaction and strategies…
Politics of fiscal discipline: counter-conducting the World Bank's public financial management reforms
John De-Clerk Azure, Chandana Alawattage, Sarah George LauwoThe World Bank-sponsored public financial management reforms attempt to instil fiscal discipline through techno-managerial packages. Taking Ghana's integrated financial management…
Corporate sustainability reporting and information infrastructure
Indrit Troshani, Nick RowbottomInformation infrastructures can enable or constrain how companies pursue their visions of sustainability reporting and help address the urgent need to understand how corporate…
Counter-accounting and social transformation: Yaṉangu way
Ellie Norris, Shawgat Kutubi, Steven Greenland, Ruth WallaceThis study explores citizen activism in the articulation of a politicised counter-account of Aboriginal rights. It aims to uncover the enabling factors for a successful challenge…
Alternative accounts, rivers and dams: the case of the Green Earth Volunteers’ river project
Sisi Zou, Catriona PaiseyThe purpose of this paper is to examine the alternative accounts produced by Green Earth Volunteers (GEV), a Chinese environmental non-governmental organisation, over a 10-year…
Cracking a brick in the master's house: counter practices as counter-accounts of difference and survival
Nathalie Clavijo, Ludivine Perray-Redslob, Emmanouela MandalakiThis paper aims to examine how an alternative accounting system developed by a marginalised group of women enables them to counter oppressive systems built at the intersections of…
Decolonising the NDIS: a third space to account for First Nations' values
Mona Nikidehaghani, Sanja PupovacThis paper aims to investigate how embedding accounting techniques of cost and budgeting within the Australian National Disability Insurance Scheme (NDIS) potentially perpetuates…
Decoding corruption in Brazilian construction multinationals
Tania Barboza, Angela Da RochaThis study aims to investigate whether firms involved in a major corruption scandal, with broad ramifications across several emerging and advanced markets, design the content of…
Accounting and racial violence in the postbellum American South
Stephen P. WalkerThe paper aims to explore the relationship between accounting and racial violence through an investigation of sharecropping in the postbellum American South.
The final frontier? Mechanisms to stimulate investment in the commercial space travel industry
Robyn King, David Smith, Grace WilliamsThe paper’s purpose is to consider, using a transaction cost economics (TCE) framework, the mechanisms used by space agencies to encourage private investment in the commercial…
To boldly go where no one has gone before: a critical realist approach to space accounting
Sven ModellThe purpose of this paper is to demonstrate how critical realism can be mobilised as a meta-theory, or philosophical under-labourer, for research on space accounting and how this…
Beyond the planetary boundaries: exploring pluralistic accountability in the new space age
Patrizia Di Tullio, Matteo La Torre, Michele Antonio Rea, James Guthrie, John DumayNew Space activities offer benefits for human progress and life beyond the Earth. However, there is a risk that the New Space Economy may develop according to an anthropocentric…
Co-construction of performance indicators for a circular city and its relation to a local action net
Justyna Bekier, Cristiana ParisiThis study examines how circular economy (CE) performance indicators are constructed in an urban context characterised by a multitude of conflicting interests and visions of urban…
ISSN:
0951-3574Online date, start – end:
1988Copyright Holder:
Emerald Publishing LimitedOpen Access:
hybridEditors:
- Prof James Guthrie
- Prof Lee Parker