Accounting, Auditing & Accountability Journal: Volume 33 Issue 6

Measurement and assessment of accounting research, impact and engagement

Brendan Thomas O'Connell, Paul De Lange, Ann Martin-Sardesai, Gloria Agyemang

The purpose of this paper is to examine prominent issues and knowledge contributions from research exploring measurement and assessment of accounting research, impact and…

What you see depends on where you look: performance measurement of Australian accounting academics

Ann Martin-Sardesai, James Guthrie, Basil P. Tucker

This paper explores the impact of contemporary calculative practices, termed “accountingisation”, on Australian accounting academics' values. Also, it seeks to understand the…

The spectacle of research assessment systems: insights from New Zealand and the United Kingdom

Bikram Chatterjee, Carolyn J. Cordery, Ivo De Loo, Hugo Letiche

In this paper, we concentrate on the use of research assessment (RA) systems in universities in New Zealand (NZ) and the United Kingdom (UK). Primarily we focus on PBRF and REF…

The question of research relevance: a university management perspective

Basil P. Tucker, Lee D. Parker

The purpose of this paper is to empirically investigate the issue of research relevance from the frame of reference of university leaders. Its specific aim is to gain insights…

Impact of research assessment exercises on research approaches and foci of accounting disciplines in Australia

Brendan T. O'Connell, Paul De Lange, Greg Stoner, Alan Sangster

The overall aim of this paper was to examine the impact of the Australian research assessment exercise on the research approaches (positivist/non-positivist) favoured by…

Accountants’ perceptions of communication in not-for-profit organisations: inhibitors, enablers and strategies

Lyn Daff, Lee D. Parker

The not-for-profit (NFP) context displays unique characteristics that include stakeholder diversity, multiple stakeholder agendas, and the pervasiveness of philanthropic values…

Deployment of whistleblowing as an accountability mechanism to curb corruption and fraud in a developing democracy

Oliver Nnamdi Okafor, Festus A. Adebisi, Michael Opara, Chidinma Blessing Okafor

This paper investigates the challenges and opportunities for the deployment of whistleblowing as an accountability mechanism to curb corruption and fraud in a developing country…

The limits of environmental accounting disclosure: enforcement of regulations, standards and interpretative strategies

Juliette Senn, Sophie Giordano-Spring

The objective of this study is to provide insights into insiders' perspectives on environmental accounting disclosures, which is relatively under-investigated. Based on insights…

The persistence of accountant beancounter images in popular culture

Mark Christensen, Sébastien Rocher

In analysing the beancounter image's trajectory, from its birth to its persistence, in European French language comics between 1945 and 2016, this paper explores why artists…

Comparative analysis of online accountability practices in three sectors: private, public and nonprofit

Asya Cooley

This research paper comparatively reviews online accountability practices in public, private and nonprofit organizations, using the hospital industry as a case of analysis.

Institutional work in the birth of a carbon accounting profession

Delphine Gibassier, Sami El Omari, Philippe Naccache

Within the emergent professional field of carbon accounting, we analyse the institutional work that gives birth to a nascent profession in a multi-actor arena. We therefore…

Obituary

James Guthrie, Lee D. Parker