Accounting, Auditing & Accountability Journal: Volume 29 Issue 2

Implementing IFRSs in the UK devolved administrations

Anthony Wall, Ciaran Connolly

Utilising concepts drawn from the governmentality literature, the purpose of this paper is to examine the adoption of International Financial Reporting Standards (IFRSs) in the…

Context, not predictions: a field study of financial analysts

Shahed Imam, Crawford Spence

The purpose of this paper is to shed light on the nature of the work that financial analysts actually do in the context of the market for information and to further open up…

Accounting in new public management (NPM) and shifting organizational boundaries: Evidence from the Greek Show Caves

Nikos Kartalis, Mathew Tsamenyi, Kelum Jayasinghe

The purpose of this paper is to examine how accounting is implicated in the creation and maintenance of organizational boundaries. The analysis focuses on organizations subjected…

Corporate response to climate change: language, power and symbolic construction

John Ferguson, Thereza Raquel Sales de Aguiar, Anne Fearfull

The purpose of this paper is to explore corporate communications related to climate change in both a voluntary and mandatory setting. Adopting a critical perspective, the paper…

Cutting the Gordian knot [?]: a response to Lukka and Vinnari (2014)

Alan D. Lowe, Ivo De Loo, Yesh Nama

The purpose of this paper is to constructively discuss the meaning and nature of (theoretical) contribution in accounting research, as represented by Lukka and Vinnari (2014…

Domain theory and method theory revisited: a reply to Lowe, De Loo and Nama

Kari Lukka, Eija Vinnari

The purpose of this paper is to provide a response to the commentary of Lowe, De Loo and Nama concerning the authors’ previous article, which was published in Accounting, Auditing…

The main topics of research on disclosures of intangible assets: a critical review

Francisca Castilla-Polo, Dolores GALLARDO-VÁZQUEZ

We must acknowledge the importance of intangibles in today’s economies and the controversy over the accounting and reporting of these assets. For this reason, the purpose of this…

The voices of accountability

Mamunur Rashid, Shi-Min How

Editorial

Steve Evans