Accounting, Auditing & Accountability Journal
Issue(s) available: 230 – From Volume: 1 Issue: 1, to Volume: 37 Issue: 9
Volume 37
Volume 36
Volume 35
Volume 34
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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
Volume 32
Volume 31
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Volume 29
Volume 28
Volume 27
Volume 26
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Volume 9
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Volume 7
Volume 6
Understanding beneficiary evaluative capacity within nonprofit organisations through an immanent perspective
Kylie L Kingston, Belinda Luke, Eija VinnariThe purpose of this research was to seek a more refined understanding of the ways beneficiaries are evaluating nonprofit organisations (NPO), from the beneficiaries’ perspectives…
Intergenerational accountability in the times of just transitions
Matthew Scobie, Ellie Norris, Holly WillsonThis study explores the concept of intergenerational accountability to address the grand challenge of a just transition. Intergenerational accountability extends the notion of…
Secret professional deviance: the case of the independence rule
Claire-France Picard, Cynthia Courtois, Sylvain Durocher, Angélique MaloThis paper examines how rank-and-file practitioners react to and negotiate uniformized professional standards imposed by the elites of their profession in order to embody their…
Advocating a place-space duality for an accounting research agenda
ChunLei Yang, Robert W. Scapens, Christopher HumphreyThe paper proposes a place-space duality, rather than a dualism, for accounting research.
Boundary objects: sustainability reporting and the production of organizational stability
Manuel Fernández Chulián, Nicolas Garcia-Torea, Carlos Larrinaga, Jan BebbingtonThe study investigates how sustainability reporting constructs a narrative about an organization that provides its members with a reality they can accept, with the consequence of…
Ways of not seeing: visibility, blindness, and the transparency game
Jonathan Tweedie, Matteo RonzaniTo advance understanding of transparency by problematising the motivations and strategies of a so far underexplored group: its users.
The contronymity of project accounting for performing the relevance of project outcomes
Tim Neerup Themsen, Peter Holm Jacobsen, Kjell TryggestadThis paper aims to advance recent literature on the performativity of accounting by examining how project accounting affects a project organization’s ability to deliver a relevant…
Accounting for racial inequality in South Africa with the black economic empowerment policy
Bongani Munkuli, Mona Nikidehaghani, Liangbo Ma, Millicent ChangThe purpose of this study is to explore how the South African government has used accounting technologies to manage the pervasive issue of racial inequality.
Accounting for digital promises: restoring and transforming promissory narratives
Martin Carlsson-Wall, Christofer Laurell, Oliver Lindqvist Parbratt, Mart OtsThe paper investigates the relationship between accounting and promises in the context of digital change.
Audit society, organisational response and (de-)coupling: an Italian story
Massimo Contrafatto, Sara Moggi, Daniele Gervasio, Damiano MontaniThis paper examines “how” an organisation, over time, responded, and “what strategies” were mobilised, to conform to a specific audit society-inspired model introduced in Italy by…
Practical and theoretical judgment in data-driven financial due diligence
Tim Kastrup, Michael Grant, Fredrik NilssonNew digital technologies are reshaping the business landscape and accounting work. This paper aims to investigate how incorporating more data and new data analytics (DA) tools…
The making of a multiplicity of overlapping controls
Berland Nicolas, Emer Curtis, Guenoun Marcel, Renaud AngeleThis study aims to examine the question “How can we understand the dynamics that give rise to multiplicities of overlapping controls (MoOCs)?” and explore the role of local…
Reshaping an issue-based field: assessing the impact of the International Federation of Accountants (IFAC) on the global development aid agenda
Christopher Humphrey, Perla Mardini, Brendan O'DwyerThe paper studies how the International Federation of Accountants (IFAC) positioned itself in the process through which capacity building in developing countries was interpreted…
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…
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…
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…
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…
This is not an experiment: using vignettes in qualitative accounting research
Leona Wiegmann, Annemarie Conrath-Hargreaves, Zhengqi Guo, Matthew Hall, Ralph Kober, Richard Pucci, Paul J. Thambar, Tirukumar ThiagarajahThe use of interviews for data collection is prevalent in qualitative accounting research. This paper examines vignettes – sketches of hypothetical scenarios – as a promising…
Reconceptualizing accountability in NGO-corporate partnerships: an institutional logics perspective
Chaudhry Ghafran, Sofia YasminDeveloping economies often lack sufficient state regulation to encourage corporations to engage with environmental sustainability challenges. Environmental NGOs fill this vacuum…
The accounting profession in the Twilight Zone: navigating digitalisation's sided challenges through ethical pathways for decision-making
Adriana Tiron-Tudor, Waymond Rodgers, Delia DeliuThe paper aims to explore the sided challenges facing the accounting profession in an advanced digitalised future where humans and robots will collaborate in working teams.
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…
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…
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…
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…
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…
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…
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…
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…
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.
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…
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…
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…
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
Further Information
