Accounting, Auditing & Accountability Journal: Volume 33 Issue 8

The interplay between home and host logics of accountability in multinational corporations (MNCs): the case of the Fundão dam disaster

The major purpose of this paper is to answer the overarching questions of how multinational corporations (MNCs) address the multiple institutional logics of accountability and…

Reflections on the progress in accounting for people and some observations on the prospects for a more successful future

The paper celebrates the fiftieth anniversary of the publication of Flamholtz’s seminal paper on the Human Resource Accounting approach to taking people into account, providing a…

How director identification shapes accountability and scope of contribution

The purpose of this paper is to explore why different directors feel different levels of accountability toward board tasks.

The Naturalist's Journals of Gilbert White: exploring the roots of accounting for biodiversity and extinction accounting

This paper explores the historical roots of accounting for biodiversity and extinction accounting by analysing the 18th-century Naturalist's Journals of Gilbert White and…

Separating and integrating non-financial and financial measures: a case study of a sporting organization playing the value-in-kind (VIK) game

The purpose of this study is to characterise types of practices – or “routings” as they are denoted in this paper – that have been developed to incorporate non-financial…

Sustainability reporting after the Costa Concordia disaster: a multi-theory study on legitimacy, impression management and image restoration

Can sustainability disclosures be a tool for executing image restoration strategies after corporate manslaughter? This is the question explored in this study of Costa Crociere's…

The COVID-19 office in transition: cost, efficiency and the social responsibility business case

This study aims to critically evaluate the COVID-19 and future post-COVID-19 impacts on office design, location and functioning with respect to government and community…

Mapping of internal audit research: a post-Enron structured literature review

This paper reviews the field of internal auditing (IA) post-Enron to develop insights into how IA research has developed, offer a critique of the research to date and identify…

Annual reporting by social enterprise organizations: “legitimacy surplus” or reporting deficit?

Drawing on an accountability framework developed for social enterprise organizations (SEOs), this paper examines the annual report disclosure practices of SEOs in the United…

International accounting standards in French companies in the 1990s: an institutionalization contested by US GAAP

The paper analyzes four cases of IAS adoption (Aérospatiale in 1989; Usinor in 1991; Coflexip in 1993; and Péchiney in 1995) to better understand the instructional logics behind…

Examining the accounts of oil spills crises in Nigeria through sensegiving and defensive behaviours

The paper examines how oil multinational companies (MNCs) in Nigeria framed accounts to dissociate themselves from causing oil spills.

Intellectual heritages of post-1990 public sector accounting research: an exploration

The article's aim is to refine prospects for theorising in public sector accounting (PSA) research in order to capture the methodological benefits promised by its…

Domestic waste policy in Ireland – economization and the role of accounting

This paper examines how accounting concepts were utilised in domestic waste collection services in Ireland over the past two decades or so. In comparison to other former “free”…

Multiple rationalities of participatory budgeting in indigenous communities: evidence from Indonesia

This paper analyses participatory budgeting (PB) in two Indonesian indigenous communities, illustrating how the World Bank sponsored neo-liberal model of “technical rational” PB…

Trends in environmental accounting research within and outside of the accounting discipline

The purpose of this article is to track the emergence of topics and research trends in environmental accounting research by using a machine learning method for literature reviews…

Literature and Insights Editorial

Numbers into which, the dead are turned

Santa in the big scheme of life