Accounting, Auditing & Accountability Journal: Volume 18 Issue 4

Analysis of a failed jurisdictional claim: The rhetoric and politics surrounding the AICPA global credential project

William E. Shafer, Yves Gendron

The American Institute of Certified Public Accountants (AICPA) recently proposed a global consulting credential involving a diverse set of professions including accountancy…

Mandatory environmental disclosures in a legitimacy theory context

Janet Luft Mobus

The purpose of this study is to examine the relationship between mandatory environmental performance disclosure and subsequent environmental regulatory performance.

London and County Securities: a case study in audit and regulatory failure

Derek Matthews

The purpose of this article is to look in detail into the collapse and its subsequent implications of the London and County Securities bank (L&C) in 1973, one of the most…

Students as consumers?: An institutional field‐level analysis of the construction of performance measurement practices

Sven Modell

To examine the political and institutional processes surrounding the construction of consumer‐orientated performance measurement (PM) practices in the Swedish university sector.

The search for a conceptual framework: Quest for a holy grail, or hunting a snark?

Michael Page

The paper is an exercise in “metaphoric defamiliarisation”. The metaphor of the search for a conceptual framework as “quest” is unpacked and an alternative, based on Lewis…

Literature and insights

Steve Evans