Accounting, Auditing & Accountability Journal: Volume 34 Issue 8

Theoretical and methodological milestones in international accounting research: the contributions of Jill L. McKinnon

Chris Patel, Graeme Harrison

This paper chronicles Jill McKinnon's theoretical and methodological contributions to international accounting research generally and socio-cultural research specifically over a…

The “long term” as an instrument for deploying neoliberalism: the case of the myth of long-term compensation

Terhi Chakhovich

This study locates one surprisingly powerful ally of neoliberalism enabling its proliferation in certain contexts, the discursive notion of the “long term” (LT). Earlier…

Sustainability rating and moral fictionalism: opening the black box of nonfinancial agencies

Olivier Boiral, David Talbot, Marie-Christine Brotherton, Iñaki Heras-Saizarbitoria

The purpose of this paper is to explore the practices, challenges and ethical issues underlying the fabric and dissemination of corporate sustainability ratings.

Governance of professional accounting bodies: a comparative analysis

Paul Andon, Conor Clune

This study examines the governance structures, practices and related public disclosures of the world's largest professional accounting bodies (PABs). Key aims are to advance the…

The diffusion of accounting reform in Sri Lanka: an analysis of two layers of diffusion among three levels of government

Thusitha Dissanayake, Steven Dellaportas, Prem W.S. Yapa

The purpose of this study is to evaluate the implementation of accrual accounting among two layers of government in Sri Lanka. This study examines the process of diffusion and…

We are what we tell: an enquiry into NGOs' organizational identity and accountability

Daniela Pianezzi

This study offers a critical inquiry into accountability vis-à-vis organizational identity formation. It investigates how accountability evolves in the transformation of an NGO…

Corporate disclosures on curbing bribery and the UK Bribery Act 2010: evidence from UK companies

Muhammad Azizul Islam, Shamima Haque, Sharon Henderson, Michael John Jones, Homaira Semeen

This study aims to investigate whether United Kingdom (UK)-based companies have changed their voluntary disclosures on curbing the bribery of foreign officials in response to the…

Operationalising ethnicity in accountability: insights from an ethnic group within the Salvation Army

Vassili Joannides De Lautour, Zahirul Hoque, Danture Wickramasinghe

This paper explores how ethnicity is implicated in an etic–emic understanding through day-to-day practices and how such practices meet external accountability demands. Addressing…

The gilded path: capital, habitus and illusio in the fund management field

John Millar

The fund management sector plays an important role in society. The sector exists in close proximity to the accounting profession and the concerns of the paper reflect themes…

Literature and Insights Editorial

Steve Evans

Who cares? These are (not) my problems!

Md Shoaib Ahmed

The blind accountant in Blindness by José Saramago and accountant stereotypes

Garry D. Carnegie

This paper aims to encourage the extension of the literature on accountant stereotypes beyond primarily Angelo-American contexts based on reflections formed on reading the novel…

Silenced bodies in academics' lives

Nathalie Clavijo, Ludivine Perray-Redslob