Accounting, Auditing & Accountability Journal: Volume 33 Issue 4

A research agenda for problematising profit and profitability

Alan Lowe, Yesh Nama, Alexandru Preda

The purpose of this paper is to advance a research agenda on the topic of problematising profit and profitability. This paper also acts as an introduction to this Accounting…

Counter accounts of profit: outrage to action through “just” calculation

Darlene Himick, Kate Ruff

Profit is often moralized by activists, but scant research has carefully examined what profit is for these activists or how they use it to create a more just world. The purpose of…

Profitability calculations under trial of strength: Insights into intra-accounting variation in a social housing organization

Aziza Laguecir, Christopher S. Chapman, Anja Kern

The purpose of this paper is to examine the organizational construction of profit at the responsibility-centre level, how underlying cost calculations are challenged, and the role…

Problematizing profit and profitability: discussions

Alan Lowe, Yesh Nama, Alice Bryer, Nihel Chabrak, Claire Dambrin, Ingrid Jeacle, Johnny Lind, Philippe Lorino, Keith Robson, Chiara Bottausci, Crawford Spence, Chris Carter, Ekaterina Svetlova

The purpose of this paper is to report the outcome of an interdisciplinary discussion on the concepts of profit and profitability and various ways in which we could potentially…

Contending institutional logics, illegitimacy risk and management accounting: A case study analysis of study programme calculations in a Polish public university

Monika Łada, Alina Kozarkiewicz, Jim Haslam

This article explores the influence of duality in institutional logics on internal accounting, with a focus on a Polish public university. More particularly, we answer the…

Bridging the gap between corporate social responsibility performance and tax aggressiveness: The moderating role of national culture

Eduardo Ortas, Isabel Gallego-Álvarez

This paper addresses the role of corporate social responsibility (CSR) performance as a potential mechanism for reducing firms' likelihood of engaging in tax aggressiveness (TAG)…

The impact of external pressures (gaiatsu) and internal pressures (naiatsu) on Japan's accounting reforms since the late 1990s

Noriyuki Tsunogaya, Chris Patel

The paper extends the literature by examining the impact of politics, conflicts and compromises resulting from external pressures (gaiatsu, 外圧) and internal pressures (naiatsu…

Corporate governance in practice: the role of practitioners' understanding in implementing compliance programs

Riccardo Stacchezzini, Francesca Rossignoli, Silvano Corbella

This article investigates the implementation of a compliance programme (CP) in terms of how practitioners conceive of and execute the responsibilities arising from this corporate…