Accounting, Auditing & Accountability Journal: Volume 37 Issue 9

Implementing shared service centres in Big 4 audit firms: an exploratory study guided by institutional theory

Ewald Aschauer, Reiner Quick

This study aims to investigate why and how shared service centres (SSCs) are implemented as well as how they affect audit firm practice and audit quality.

Unintended use of a calculative practice: conflicting institutional logics in the Norwegian fishing industry

Oliver Henk, Anatoli Bourmistrov, Daniela Argento

This paper explores how conflicting institutional logics shape the behaviors of macro- and micro-level actors in their use of a calculative practice. Thereby, this paper explains…

Audit credibility and LGBTQI rights: certification operation in the margins

Fredrik Svärdsten, Kristina Tamm Hallström

The aim of this paper is to contribute to knowledge about the diversity of credibility arrangements in new audit spaces “in the margins” of auditing and the implications of such…

On the accounting implications of the dilemma: who speaks for nature?

Caterina Pesci, Lorenzo Gelmini, Paola Vola

This paper draws on the thinking of the nineteenth-century Italian philosopher and poet Giacomo Leopardi and scholars who studied his thoughts on the relationship between nature…

Engaging management accountants in corporate sustainability

Martina Kurki, Marko Järvenpää

Expectations regarding the participation of management accountants (MAs) in the promotion of sustainability of multinational enterprises (MNEs) have been poorly realised. This…

Accounting and neoliberal responsibilisation: a case study on the Australian National Disability Insurance Scheme

Mona Nikidehaghani

This paper aims to explore how accounting is fostering neoliberal citizenship through the participants of Australia’s National Disability Insurance Scheme (NDIS). More…

Wrapping: an artistic device used in the integration of corporate reporting

Lana Sabelfeld, John Dumay, Barbara Czarniawska

This study explores the integration of corporate reporting by Mitsubishi, a large Japanese company, using a culturally sensitive narrative that combines and reconciles Japanese…

Investigating the development of narratives in directors' reports: an analysis of Barilla over six decades

Cristina Gianfelici, Ann Martin-Sardesai, James Guthrie

This research explores how contextual elements and significant events influence the changing storylines within a company's directors' reports spanning a period of six decades…

Field-configuring events and the failure to standardise accounting for carbon emissions

Sophie Giordano-Spring, Carlos Larrinaga, Géraldine Rivière-Giordano

Since the withdrawal of IFRIC 3 in 2005, there has been a regulatory freeze in accounting for emission rights that contrasts with the international momentum of climate-related…

Accounting talks – how operations managers nuance their frontstage performance with backstage negotiations

Amanda Curry

This paper analyzes the ways in which accounting enables operations managers to enter and perform multiple roles in their interplay with organizational groups on the shop floor…

Incarnation and decay: reconciling the organizational decision-making and organizational institutional theory perspectives on budgetary research

Zahirul Hoque, Matt Kaufman

The organizational decision-making perspective (ODM) has a legacy regarding its concern for budgeting as an essential organizational routine in decision-making. Budgeting has also…

The failure of the United Kingdom’s accounting and fiscal governance

David Heald, Ron Hodges

This paper aims to unravel the puzzle that the United Kingdom’s high-quality government accounting and fiscal architecture is associated with low-quality outcomes, including poor…

Tone at the top, corporate irresponsibility and the Enron emails

Kieran Taylor-Neu, Abu S. Rahaman, Gregory D. Saxton, Dean Neu

This study aims to examine whether senior Enron executive emails celebrated, or at least left a space for, corporate irresponsibility. Engaging with prior organizational-focused…

Beyond replacement and absorption: exploring integrative pathways to accounting colonisation

Anton Borell

Prior studies have treated colonisation as a process whereby traditional values in public sector settings are replaced by economic ones, driven by the extensive use and visibility…

Coordinating assemblages: accounting for a novel disaster

Massimo Sargiacomo, Daniel Martinez, Stefania Servalli, Antonio Gitto, Antonio D'Andreamatteo

This study aims to examine how hospitals and regional and local health authorities in the Italian region of Marche accounted for and reported the use of emergency funds from the…