Accounting, Auditing & Accountability Journal: Volume 36 Issue 1

Accounting for the Nazi Aryanisation of German banks

This study examines how accounting practices used by Deutsche Bank could conceal its role in the destruction of Jewish financial life (bios) as part of the Nazis' Aryanisation…

From the abacus to enterprise resource planning: is blockchain the next big accounting tool?

This study conducts a systematic review using 452 academic and industry articles from an initial set of 60,899 records obtained by 3 databases from 2012 to 2020. The authors…

Tackling the integration challenge between environmental strategy and environmental management accounting

The research debate on the direct relationship between environmental strategy and environmental management accounting (EMA) is quite popular; however, integration challenges…

Indigenous practices of accounting on the ground: a Bourdieusian perspective

This study explores accounting practice in an Indigenous organization. This organization is embedded within a rural Aboriginal community in the country currently known as…

Professional judgement in accounting and Aristotelian practical wisdom

Recognising the growing importance of professional judgement within professional accounting, this paper examines how it relates to Aristotelian practical wisdom, with reference to…

The anatomy of tragedy: Starbucks as a politics of displacement

This paper examines the 2012–2013 Starbucks tax crisis in the United Kingdom (UK) as an anatomy of tragedy. The tragedy in relation to Starbucks is the displacement of an…

Consequences of CSR reporting regulations worldwide: a review and research agenda

This study reviews research that examines economic and behavioural consequences of CSR reporting regulations. Specifically, the authors evaluate the impact of CSR reporting…

Digital transformation and accountants as advisors

The purpose of this study is to explore the role of accountants as advisors in professional services firms (PSFs), and it examines the impact of digital transformation on the…

Competing institutional logics and power dynamics in Islamic financial reporting standardisation projects

This paper examines the historical evolvement of competing institutional logics (i.e. religion, profession, state, market and community) underpinning Islamic accounting…

(Dys)functionality of intentions or outcomes? Performance funding of Danish schools

This paper studies how performance funding of education is perceived by principals, teachers and administrative staff and management. The dysfunctionality of performance measures…

Impact valuations in social finance: emic and polyvocal stakeholder accounts

This paper aims to understand how social finance and impact measurement experts include stakeholders' voices in valuations of social and environmental impact.

Self, ethics, morality and accountability: a case of a public university

This paper explores why and how, and in what context, individuals' accounting of self, ethics and morality and self-knowledge of the limits of accountability can frame their…

Envisioning legitimacy: visual dimensions of NGO annual reports

This paper explores the communication of legitimacy in the annual reports of non-governmental organizations (NGOs), focusing specifically on the function of images. The visual…

Resisting accounting in the name of discipline

This paper examines micro-practices of resistance to understand how they influence accounting.

Methodological Insights “Materiality is …”: sensemaking and sensegiving through storytelling

The purpose of this paper is to explore the role and implications of storytelling and narrative as a means of making sense of, and giving sense to, the ambiguous concept of…

AAAJ Literature and Insights 36.1 Editorial

Global university rankings and the metrics maze