Accounting, Auditing & Accountability Journal: Volume 34 Issue 9

The influence of the Chinese government's political ideology in the field of corporate environmental reporting

Hui Situ, Carol Tilt, Pi-Shen Seet

In a state capitalist country such as China, an important influence on company reporting is the government, which can influence company decision-making. The nature and impact of…

Role and implementation of sustainability management control tools: critical aspects in the Italian context

Katia Corsi, Brunella Arru

The purpose of this paper is to show the relevance attributed to sustainability management control tools (SMCTs) and their real use. Mainly, this study aims to shed light on the…

Inscriptions without boundaries: how action at a distance is enabled on social media

Cecilia Gullberg, Noomi Weinryb

The purpose of this paper is to explore the role of inscriptions on social media in enabling action at a distance. The purpose is addressed by investigating how and by what…

Understanding political accountability in a strong structuration framework

Jean Claude Mutiganda, Janne T. Järvinen

Research was conducted to investigate whether, and how, political accountability might stabilise when agents are faced with profound changes in external structures such as…

Management accounting change as an amplifier of a leadership dispute: an ethnography of convergent and divergent leader–follower relations

Gaia Bassani, Jan A. Pfister, Cristiana Cattaneo

The purpose of this paper is to explore the role of leadership in management accounting change processes and outcomes.

Institutional logic and scholars' reactions to performance measurement in universities

Kirsi-Mari Kallio, Tomi J. Kallio, Giuseppe Grossi, Janne Engblom

Employing institutional logic and institutional work as its theoretical framework, this study analyzes scholars' reactions to performance measurement systems in academia.

The pre-history of sustainability reporting: a constructivist reading

Carlos Larrinaga, Jan Bebbington

The aim of this paper is to provide an account of the period prior to the creation of the Global Reporting Initiative (GRI): a body that was critical to the institutionalization…

Hypocrisy and legitimacy in the aftermath of a scandal: an experimental study of stakeholder perceptions of nonfinancial disclosure

Marco Bellucci, Diletta Acuti, Lorenzo Simoni, Giacomo Manetti

This study aims to investigate how stakeholders perceive the company's nonfinancial disclosure after a scandal has occurred. More specifically, the authors examine whether and how…

Restoring an eroded legitimacy: the adaptation of nonfinancial disclosure after a scandal and the risk of hypocrisy

Marco Bellucci, Diletta Acuti, Lorenzo Simoni, Giacomo Manetti

This study contributes to the literature on hypocrisy in corporate social responsibility by investigating how organizations adapt their nonfinancial disclosure after a social…

Accounting and disciplinary methods in fishery management

Stefania Servalli, Antonio Gitto

The purpose of this study is to contribute to the research related to “the interplay between accounting and the state, politics, and local authorities in the broad government and…

Unpacking dialogic accounting: a systematic literature review and research agenda

Giacomo Manetti, Marco Bellucci, Stefania Oliva

This article aims to contribute to the critical accounting literature by reviewing how previous studies have addressed the topic of dialogic accounting (DA), examining the main…

Institutional entrepreneurship: collaborative change in a complex Canadian organization

Michael Opara, Oliver Nnamdi Okafor, Akolisa Ufodike, Kenneth Kalu

This study adopts an institutional entrepreneurship perspective in the context of public–private partnerships (P3s) to highlight the role of social actors in enacting…