Accounting, Auditing & Accountability Journal: Volume 32 Issue 4

Rethinking performativity: A critical realist analysis of accounting for corporate social responsibility

Max Baker, Sven Modell

The purpose of this paper is to advance a critical realist perspective on performativity and use it to examine how novel conceptions of corporate social responsibility (CSR) have…

Do sources of occupational community impact corporate internal control? The case of CFOs in the high-tech industry

Junli Yu, Shelagh M.R. Campbell, Jing Li, Zhou Zhang

The Chief Financial Officer (CFO), despite being a critical organization member responsible for ensuring quality of financial reporting, audit and compliance, is under-researched…

Institutional drivers of environmental management accounting adoption in public sector water organisations

Mohammad Imtiaz Ferdous, Carol A. Adams, Gordon Boyce

The purpose of this paper is to examine the influences on the adoption of environmental management accounting (EMA) in corporatised water supply organisations, from an…

Substantive and symbolic strategies sustaining the environmentally friendly ideology: A media-sensitive analysis of the discourse of a leading French utility

Mohamed Chelli, Sylvain Durocher, Anne Fortin

The purpose of this paper is to longitudinally explore the symbolic and substantive ideological strategies located in ENGIE’s environmental discourse while considering the…

Matter of opinion: Exploring the socio-political nature of materiality disclosures in sustainability reporting

Jenni Puroila, Hannele Mäkelä

The purpose of this paper is to contribute to the socio-political role of materiality assessment in sustainability reporting literature and discuss the potential of materiality…

Enabling management control systems, situated learning and intellectual capital development

Rodney Coyte

The purpose of this paper is to examine how an enabling management control system (MCS) affected intellectual capital (IC) development in an organisation. The study explores the…

Contesting commensuration: Public response tactics to performance evaluation of academia

Jonas Gerdin, Hans Englund

The purpose of this paper is to explore how actors subjected to public performance evaluations may “contest commensuration,” i.e. may seek to influence how such ratings and…

Marching with the volunteers: Their role and impact on beneficiary accountability in an Indonesian NGO

Miranti Kartika Dewi, Melina Manochin, Ataur Belal

The purpose of this paper is to examine the role of volunteers and its impact on related accountability practices towards beneficiaries by a large humanitarian non-governmental…

Accounting and the enactment of power: municipal reform by Peter Leopold 1774–1775

Laura Maran, Warwick Funnell, Monia Castellini

The purpose of this paper is to understand the enduring, fundamental contributions of accounting practices in the pursuit of decentralization by governments, with an examination…

Environmental management accounting practices in Australian cotton farming: The use of the theory of planned behaviour

Shamim Tashakor, Ranjith Appuhami, Rahat Munir

The purpose of this paper is to examine the association between the belief-based factors (attitude, subjective norm (SN) and perceived behavioural control (PBC)) and environmental…

Literature and insights Editorial

Steve Evans

Unethical pro-organizational behavior

Ifeoluwa Tobi Popoola

Praise poem… in praise of an accountant

Lelys Maddock