Accounting, Auditing & Accountability Journal: Volume 23 Issue 6

Towards a paradigmatic foundation for accounting practice

Hanne Nørreklit, Lennart Nørreklit, Falconer Mitchell

The purpose of this paper is to propose a framework (pragmatic constructivism) for a new paradigm for accounting practice. The paradigmatic base of practice is an important…

A comment on “Towards a paradigmatic foundation for accounting practice”

Richard Laughlin

The purpose of this paper is to provide an analysis of the paper entitled “Towards a paradigmatic foundation for accounting practice” by Nørreklit, Nørreklit and Mitchell as a way…

Paradigms and pragmatic constructivism: a reply

Hanne Nørreklit, Lennart Nørreklit, Falconer Mitchell

The purpose of this paper is to provide a response to a comment written by Richard Laughlin on a previous paper by the authors, which appeared in Accounting, Auditing &…

Neoliberalism, deregulation and Sarbanes‐Oxley: The legitimation of a failed corporate governance model

Barbara D. Merino, Alan G. Mayper, Thomas D. Tolleson

The paper aims to use a neoliberal ideology to frame an analysis of how the power of ideas can be used to maintain a failed corporate governance model based on stockholder primacy.

Control or collaboration?: Contrasting accountability relationships in the primary health sector

Carolyn Cordery, Rachel Baskerville, Brenda Porter

This paper seeks to analyse accountability relationships developed since the introduction of reforms requiring nonprofit primary health organisations (PHOs) to discharge holistic…

Variance analysis

Maggie Butt

This poem aims to use the language of accounting and auditing to examine how we deal with the loss of a loved one. It also aims to juxtapose the vocabulary of a budgeting seminar…

Pissing down your leg

B.N. Oakman

The purpose of this paper is a reflection on how the aridity of economic speeches, lectures and presentations usually conceals an underlying human drama, often a tragedy.

Thought for the day

Steve Evans

Vale Anthony Hopwood: 1944-2010

Professors James Guthrie, Lee Parker