Accounting, Auditing & Accountability Journal: Volume 29 Issue 3

Comparing the research-practice gap in management accounting: A view from professional accounting bodies in Australia and Germany

Basil P. Tucker, Stefan Schaltegger

The purpose of this paper is to compare and contrast perceptions about the research-practice “gap” as it may apply within management accounting, from the perspective of…

The field of accounting: Exploring the presence and absence of accounting in Cambodia

Prem W. Senarath Yapa, Kerry Jacobs, Bopta Chan Huot

The purpose of this paper is to explore the field of accounting as a nexus between the rise of industrial societies, strategies of elites to preserve and reproduce privilege…

The role of management accounting and control in making professional organizations horizontal

Gustaf Kastberg, Sven Siverbo

In the last decade, greater attention has been paid to the role of management accounting and control (MAC) in making professional organizations more horizontal. The authors argue…

Community disclosures in a developing country: insights from a neo-pluralist perspective

Teerooven Soobaroyen, Jyoti Devi Mahadeo

– The purpose of this paper is to analyse changes in community disclosures by listed companies in Mauritius.

So, who really is a “noted author” within the accounting literature? A reflection on Benson et al. (2015)

Craig Deegan

The purpose of this paper is to explore the propensity of some researchers within the accounting research community (and elsewhere) to ignore potentially rich insights available…

Public sector budgeting: a European review of accounting and public management journals

Eugenio Anessi-Pessina, Carmela Barbera, Mariafrancesca Sicilia, Ileana Steccolini

Budgeting is central in public organizations. From a research viewpoint, it is an extremely multifaceted and potentially rich field to investigate and develop. The changing…

Are we impaired?

Kerry Jacobs, Martina Linnenluecke, Tom Smith

Editorial

Steve Evans

Stuck at sea

Rita O. Koyame-Marsh