Accounting, Auditing & Accountability Journal: Volume 30 Issue 5

Seeking “conversations for accountability”: Mediating the impact of non-governmental organization (NGO) upward accountability processes

Gloria Agyemang, Brendan O’Dwyer, Jeffrey Unerman, Mariama Awumbila

The purpose of this paper is to ascertain how upward accountability processes can be enabling in, or constraining to, the effective deployment of development aid funding.

Editorial boards of accounting journals: gender diversity and internationalisation

Alpa Dhanani, Michael John Jones

Editorial boards of academic journals represent a key institutional mechanism in the governance and functioning of the academic community. Board members play an important role in…

Examining distinct carbon cost structures and climate change abatement strategies in CO2 polluting firms

Simon Cadez, Chris Guilding

A management accounting perspective that underscores a quest for reducing conventionally appraised costs, negative output costs as well as heightened eco-efficiency has been used…

Counting to zero: accounting for a green building

Susse Georg, Lise Justesen

The purpose of this paper is to examine how a particular form of environmental accounting, energy accounting, is negotiated in practice and how energy accounting may act as a…

Social mobility and Fair Access to the accountancy profession in the UK: Evidence from Big Four and mid-tier firms

Angus Duff

The purpose of this paper is to consider how Big Four and mid-tier accountancy firms in the UK are responding to political concerns about social mobility and Fair Access to the…

Accounting for madness: the “Real Casa dei Matti” of Palermo 1824-1860

Warwick Funnell, Valerio Antonelli, Raffaele D’Alessio, Roberto Rossi

The purpose of this paper is to understand the role played by accounting in managing an early nineteenth century lunatic asylum in Palermo, Italy.

The relationship between transformational client leadership and auditor objectivity

Jan Svanberg, Peter Öhman, Presha E. Neidermeyer

The purpose of this paper is to investigate whether transformational leadership affects auditor objectivity.

Structure of intellectual capital – an international comparison

Henri Inkinen, Aino Kianto, Mika Vanhala, Paavo Ritala

Academics and practitioners around the world have shown interest in what constitutes the relevant intellectual capital (IC) in firms. However, studies have largely neglected to…

Hybrid accounts: Shell’s letter to Mr and Mrs shareholder

Sanja Pupovac, Lee Moerman

The purpose of this paper is to use a hybrid account of oil spills in Nigeria to explore the recursive relationship between a multinational company, specific shareholders and the…

Literature and insights Editorial

Steve Evans

Profit

Chris Cowton

The purpose of this poem is to allow the reader to contemplate the substitution and to decide whether it works.