Accounting, Auditing & Accountability Journal: Volume 19 Issue 5

Online reporting: accounting in cybersociety

Sonja Gallhofer, Jim Haslam

This essay sets out to introduce the special issue.

WebTrust and the “commercialistic auditor”: The unrealized vision of developing auditor trustworthiness in cyberspace

Michael Barrett, Yves Gendron

This paper seeks to examine how auditors sought to establish their trustworthiness as trust providers on the internet; a vision which has remained largely unrealized. The…

Epistemological objectivity in financial reporting: Does internet accounting require a new accounting model?

C. Richard Baker

The purpose of the paper is to illustrate the complexity surrounding the meaning of the terms “economic reality” and “neutral representation” as these terms are applied to the…

The emancipatory potential of online reporting: The case of counter accounting

Sonja Gallhofer, Jim Haslam, Elizabeth Monk, Clare Roberts

The purpose of this paper is to elaborate upon the notion of counter accounting, to assess the potentiality of online reports for counter accounting and hence for counter…

And they all lived happily ever after?: Exploring the possibilities of mobilising the internet to promote a more enabling accounting for occupational pension schemes

Catriona Paisey, Nicholas J. Paisey

The purpose of this paper is to assess the extent to which pension accounting represents an enabling or emancipatory accounting.

The internet and possibilities for counter accounts: some reflections

Prem Sikka

The purpose of this paper is to extend the debate about the emancipatory potential of the internet by commenting on the papers in this issue by Gallhofer et al. and by Paisey and…

Response to Prem Sikka's reflections on the internet and possibilities for counter accounts

Sonja Gallhofer, Jim Haslam, Elizabeth Monk, Clare Roberts

Seeks to extend debates about the emancipatory potential of the internet by commenting on Sikka's reflections (in this issue) on the papers by Gallhofer et al. and by Paisey and…

The internet and possibilities for counter accounts: some reflections: A reply

Catriona Paisey, Nicholas J. Paisey

Seeks to extend debates about the emancipatory potential of the internet by commenting on Sikka's reflections (in this issue) on the papers also in this issue by Gallhofer et al.…

Awards for Excellence