Accounting, Auditing & Accountability Journal: Volume 34 Issue 2

Exploring the programmability of management accounting work for increasing automation: an interventionist case study

Tuomas Korhonen, Erno Selos, Teemu Laine, Petri Suomala

The purpose of this paper is to better understand management accounting automation by exploring the programmability of management accounting work.

Research environment and organisational learning mechanisms in the age of pandemics: the case of accounting research

Indrit Troshani

The university research environment, the broader context where academics produce research, is changing rapidly as a result of the COVID-19 pandemic. The study looks at the role of…

Logics, complexities and paradoxical tensions: management controls in a clustered firm

Sujeewa Damayanthi, Tharusha N. Gooneratne, J.A.S.K. Jayakody

This paper explores how management controls of a clustered apparel firm in Sri Lanka (Stitch-It) is shaped by institutional field and societal logics, firm's head office…

“Green washing” or “authentic effort”? An empirical investigation of the quality of sustainability reporting by banks

Habib Zaman Khan, Sudipta Bose, Abu Taher Mollik, Harun Harun

This study explores the quality of sustainability reporting (QSR) and the impact of regulatory guidelines, social performance and a standardised reporting framework (using the…

Performance measurement in a transitional economy: unfolding a case of KPIs

Shahzad Uddin, Boris Popesko, Šárka Papadaki, Jaroslav Wagner

The purpose of this paper aims to make contributions to the debate on “performance measurement in practice” focussing on how organisational participants respond to the “new…

Facilitating accountability in corporate sustainability reporting through Spotlight Accounting

Stephanie Perkiss, Leopold Bayerlein, Bonnie Amelia Dean

It is difficult for corporate sustainability reporting (CSR) to provide accountability to stakeholders. This paper assesses whether accountability-based CSR systems can be created…

Calculative measures of organising and decision-making in developing countries: the case of a quasi-formal organisation in Ghana

Jacob Agyemang, Kelum Jayasinghe, Pawan Adhikari, Abongeh Tunyi, Simon Carmel

This paper examines how a “quasi-formal” organisation in a developing country engages in informal means of organising and decision-making through the use of calculative measures.

Methodological Insights Theory development in qualitative management control: revisiting the roles of triangulation and generalization

V.G. Sridharan

This research paper seeks to advance the techniques of “within-paradigm” triangulation and theoretical generalization adopted in qualitative field studies for new theory…

Literature and Insights Editorial

Steve Evans

A gentle profession[1]

Thomas A. Lee

The way of the ethical accountant

Mary Anna Kidd, Ifeoluwa Tobi Popoola

Safety abiding in the owner's presence

Ifeoluwa Tobi Popoola, Peace Ojo

In memory of Jeffrey Unerman