Accounting, Auditing & Accountability Journal: Volume 36 Issue 3

Principles-based risk regulatory reforms and management control practices: a field study

Habib Mahama, Tarek Rana, Timothy Marjoribanks, Mohamed Z. Elbashir

Government reforms have seen shifts from rules-based to principles-based risk regulatory governance. This paper examines the effects of principles-based risk regulatory reforms on…

Green governmentality and climate change risk management: the case of a regulatory reform in Bangladesh

Tarek Rana, Alan Lowe, Md Saiful Azam

This study examines green investment reforms carried out in Bangladesh. The reform process curated significant changes by promoting green investment and fostering the adoption of…

Missing voices in GRI standards? Distinct material concerns of Latin American stakeholders revealed by COVID-19

James Hazelton, Shane Leong, Edward Tello

This paper aims to explore the extent to which global reporting initiative (GRI) standards reflect the material concerns of stakeholders in developing countries, with particular…

Quaker accountability regimes: the case of the Richardson family networks, 1840–1914

Tom McLean, Tom McGovern, Richard Slack, Malcolm McLean

This paper aims to explore the development of the accountability ideals and practices of Quaker industrialists during the period 1840–1914.

Orchestration and consolidation in corporate sustainability reporting. The legacy of the Corporate Reporting Dialogue

N. Rowbottom

The paper uses theoretical conceptions of power and orchestration to analyse the role of the Corporate Reporting Dialogue on the global standardisation of sustainability reporting.

It's a gift – Samuel Pepys and Sir William Warren, an account of gifts, bribes and kickbacks

Karen McBride

This study aims to investigate an individual’s boundary crossing with regard to bribery, gifts and favouritism in rewarding contracts. Samuel Pepys’s diary was written in the 17th…

Corporate accountability during crisis in the digitized era

Maryam Firoozi, Chih Hao Ku

Despite an increasing trend in adoption of social media by for-profit organizations and their chief executive officers (CEOs), there is little understanding of how these new…

The professional identity of accountants – an empirical analysis of job advertisements

Christian Ott

The purpose of this study is to investigate to what extent the professional identity of accountants, as manifested in a set of advanced cognitive, emotional and social…

Calculating a life: classification, valuation and compensation in the British abolition of slavery

Ingrid Jeacle

This paper examines the calculative practices used by the Slave Compensation Commission to value a slave for the purposes of compensating slave owners on the abolishment of…

Methodological Paper What counts as “good” qualitative accounting research? Researchers' perspectives on assessing and proving research quality

Ileana Steccolini

This study explores the everyday experiences of researchers in assessing their own and others' research, highlighting what “good” qualitative accounting research is from their…

AAAJ Literature and Insights 36.3 Editorial

Steve Evans

Fictions and mirages: measuring and auditing the immeasurable in monetary terms

Garry D. Carnegie