Accounting, Auditing & Accountability Journal: Volume 21 Issue 2

Into the light and engagement: Two decades of interdisciplinary perspectives on accounting, auditing and accountability research

Markus Milne, James Guthrie, Lee Parker

This editorial seeks to reflect on seven contributions to this AAAJ special issue and on the interdisciplinary accounting, auditing and accountability movement and its future…

Public sector to public services: 20 years of “contextual” accounting research

Jane Broadbent, James Guthrie

The purpose of this paper is to review and critique the field of public sector accounting research. Many nation states deliver essential public services. In recent times, many of…

Auditing research: a review across the disciplinary divide

Christopher Humphrey

The purpose of this paper is to review the contribution made by auditing research over the last three decades to understandings of audit practice and to consider the implications…

Strategic management accounting: how far have we come in 25 years?

Kim Langfield‐Smith

The purpose of this paper is to provide a review of the origins of strategic management accounting and to assess the extent of adoption and “success” of strategic management…

Did Kaplan and Johnson get it right?

David Otley

This paper sets out to demonstrate a conceptual structure for the study of performance management systems which subsumes one major aspect of management accounting activity, namely…

Chronicles of wasted time?: A personal reflection on the current state of, and future prospects for, social and environmental accounting research

David Owen

The purpose of this paper is to present a critical review of the development and current state‐of‐the‐art of social and environmental accounting (SEA) research, with particular…

Enterprise culture and accountancy firms: new masters of the universe

Prem Sikka

This paper aims to argue that enterprise culture is producing negative effects. Companies and major accountancy firms are increasingly willing to increase their profits through…

Innovation, convergence and argument without end in accounting history

Stephen P. Walker

This paper seeks to review the accounting history content of Accounting, Auditing & Accountability Journal (AAAJ) over the last 20 years and to identify distinctive research…

“A True Account”

Steve Evans

The purpose of this paper is to reflect on the varied concerns of delegates at an international accounting conference.

Accounting History