Accounting, Auditing & Accountability Journal: Volume 32 Issue 7

Accounting and the business of sport: past, present and future

Paul Andon, Clinton Free

The purpose of this paper is to examine prominent issues and knowledge contributions from research exploring the nexus between accounting and the business of sport, overview the…

Assessing the effectiveness of financial regulation in the English Football League: “The dog that didn’t bark”

Richard Evans, Geoff Walters, Richard Tacon

The purpose of this paper is to provide an assessment of the effectiveness of the Salary Cost Management Protocol, a form of financial regulation introduced by the English…

Stumped! The limits of global governance in a commercialized world of cricket

Javed Siddiqui, Sofia Yasmin, Christopher Humphrey

The purpose of this paper is to analyse the shifting nature of governance reforms, both at global and national levels, in the increasingly commercialised game of cricket. The…

The disparate roles of accounting in an amateur sports organisation: The case of logic assimilation in the Gaelic Athletic Association

Conor Clune, Roel Boomsma, Richard Pucci

The purpose of this paper is to examine an ongoing process of logic assimilation within an amateur sports organisation (ASO) called the Gaelic Athletic Association (GAA). It seeks…

Accounting for the cost of sports-related violence: A case study of the socio-politics of “the” accounting entity

Jane Baxter, Martin Carlsson-Wall, Wai Fong Chua, Kalle Kraus

The purpose of this paper is to extend the understanding of “the” accounting entity, demonstrating how it is a contestable socio-political construction informed by a nexus of…

Economic inequality: problems and perspectives for interdisciplinary accounting research

Dale Tweedie, James Hazelton

The purpose of this paper is to encourage and advance interdisciplinary accounting research on economic inequality.

Social inequity, taxes and welfare in Australasia

Lisa Marriott, Dalice Sim

The purpose of this paper is to highlight, challenge and explain the inequitable treatment of tax and welfare fraudsters in the criminal justice systems of Australia and New…

Accounting for the “working poor”: analysing the living wage debate in Aotearoa New Zealand

Peter Skilling, Helen Tregidga

The purpose of this paper is to analyse justifications for, and accounting’s role in, arguments for and against the living wage.

Gaining, maintaining and repairing organisational legitimacy: When to report and when not to report

Sanjaya C. Kuruppu, Markus J. Milne, Carol A. Tilt

The purpose of this paper is to examine how legitimacy is gained, maintained or repaired through direct action with salient stakeholders and/or through external reporting, by…

Auditors and regulatory work (1987–2013): From reporting accountants’ to skilled persons’ reports in the UK

David Collins, Ian Dewing, Peter Russell

The purpose of this paper is to investigate the jurisdictional expansion of audit into the area of UK financial regulation. The paper draws on the analytical framework of new…

Postcolonial hybridity, diaspora and accountancy: Evidence from Sierra Leonean chartered and aspiring accountants

Gabriel Bamie Kaifala, Sonja Gallhofer, Margaret Milner, Catriona Paisey

The purpose of this paper is to explore perceptions and lived experiences of Sierra Leonean chartered and aspiring accountants, vis-à-vis their professional identity with a…

Visualising a “good game”: analytics as a calculative engine in a digital environment

Erkki M. Lassila, Sinikka Moilanen, Janne T. Järvinen

The purpose of this paper is to concern the use of analytics as a calculative engine enabling coordination and control for the development process in a creative digital business…

Corporate tax disclosure on a CSR basis: a new reporting framework in the post-BEPS era

Marta De la Cuesta-González, Eva Pardo

The purpose of this paper is to explore the emerging discourse on corporate taxation from a corporate social responsibility perspective to develop a consensual definition of…