Accounting, Auditing & Accountability Journal: Volume 10 Issue 2

The direction of green accounting policy: critical reflections

Sonja Gallhofer, Jim Haslam

Believes that green accounting should be rendered open and accountable and be properly subject to a democratic process to avoid shrouding it in a mystifying expertise. Offers a…

The interactive effect of budget emphasis, participation and task difficulty on managerial performance: a cross‐cultural study

Chong M. Lau, Liang C. Low, Ian R. C. Eggleton

Examines the three‐way interaction between budget emphasis, participation and task difficulty affecting managerial performance within the framework suggested by Harrison (1992…

From balance sheet to income statement: a study of a transition in accounting thought in the USA, 1926‐1936

Dale Buckmaster, Scott Jones

Studies the relative focus on the balance sheet and income statement in the Journal of Accountancy and The Accounting Review during the period, 1926‐1936. An index number…

Methodological themes: Back to the drawing board: revisiting grounded theory and the everyday accountant’s and manager’s reality

Lee D. Parker, Bet H. Roffey

Restates the case for accounting and management research from a grounded theory perspective, and advocates its informed and more frequent application. Examines the intellectual…