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Theorizing in the extant sustainability assurance literature is limited. This paper aims to identify apposite organizational theories from related fields which scholars could apply to sustainability assurance research. Through the introduction of theoretical perspectives new to the field, the authors seek to extend current research.

A literature review was undertaken and papers using theory to examine research questions concerned with sustainability assurance and business sustainability issues more broadly were categorized by theory and sub area of focus. The authors then considered how organizational theories used in other areas of business sustainability research might augment the current paucity of theorizing applied in sustainability assurance research, thereby opening up new research possibilities.

The review identified gaps in current theorizing in sustainability assurance research and theoretical frameworks which have the potential to augment research avenues in sustainability assurance, enhance the way researchers interpret their data and increase the understanding of sustainability assurance decisions.

Innovation in sustainability assurance research may lead to developments in sustainability assurance practice, which enhances the credibility of sustainability reports. It will inform ongoing debate regarding whether sustainability assurance should be mandatory, whether a specific reporting format and level of assurance should be prescribed, how the practice can be developed and whether alternatives to enhancing the credibility of sustainability reports need to be found.

Enhanced theorizing may shed light on whether sustainability assurance enhances the credibility of sustainability disclosures and whether it leads, or fails to lead, to real improvements in preparers' sustainability-related practices.

By identifying theories which could be applied to sustainability assurance research, this paper facilitates the development of new avenues of research and new ways of interpreting data from the field.

Postmodernist ideas – most particularly those of Foucault but also those of Latour, Derrida and Barthes – have had a much longer presence in accounting research than in other business disciplines. However, in large part, the debates in accounting history and management history, have moved in parallel but separate universes. The purpose of this study is therefore one of exploring not only critical accounting understandings that are significant for management history but also one of highlighting conceptual flaws that are common to the postmodernist literature in both accounting and management history.

Foucault has been seminal to the critical traditions that have emerged in both accounting research and management history. In exploring the usage of Foucault’s ideas, this paper argues that an over-reliance on a set of Foucauldian concepts – governmentality, “disciplinary society,” neo-liberalism – that were never conceived with an eye to the problems of accounting and management has resulted in not only in the drawing of some very longbows from Foucault’s formulations but also misrepresentations of the French philosophers’ ideas.

Many, if not most, of the intellectual positions associated with the “Historic Turn” and ANTi-History – that knowledge is inherently subjective, that management involves exercising power at distance, that history is a social construct that is used to legitimate capitalism and management – were argued in the critical accounting literature long before Clark and Rowlinson’s (2004) oft cited call. Indeed, the “call” for a “New Accounting History” issued by Miller et al. (1991) played a remarkably similar role to that made by Clark and Rowlinson in management and organizational studies more than a decade later.

This is the first study to explore the marked similarities between the critical accounting literature, most particularly that related to the “New Accounting History” and that associated with the “Historic Turn” and ANTi-History in management and organizational studies.

The purpose of this paper is to critically evaluate Professor Lee D. Parker's call for the use of photo‐elicitation (P‐E) in qualitative accounting and management research projects.

This paper reviews relevant literature and previous P‐E‐based studies, discusses Professor Parker's paper in detail, and describes the strengths, concerns, and opportunities of P‐E research.

This paper identifies the unique complexities that P‐E‐based research engenders and alerts researchers to the fact that P‐E may not be the most appropriate method when research questions are primarily concerned with uncovering the ethnography of institutions rather than the perceptions of informants. It concludes that while opportunities for P‐E research abound, researchers must be certain that P‐E is the most appropriate method to generate data.

This paper examines an under‐researched procedure, identifies relevant related studies, and should help intending and existing scholars to evaluate the procedure.

This paper aims to provide an insight into the corporate greed and consequent corporate collapses of companies such as HIH, One.Tel and Harris Scarfe in Australia, while concurrently, Enron, WorldCom and other companies were attracting the attention of the accounting profession, the regulators and the general public in the USA. It is argued that the rise in economic rationalism and the related increased materialism of both the public and company directors and managers, fed the corporate excesses that resulted in spectacular corporate collapses, including one of the world’s largest accounting firms. The opportunistic behaviour of directors, and managers and the lack of transparency and integrity in corporations, was compounded by the failure of the corporate watch‐dogs, such as auditors and regulators, to protect the public interest. If the history of bad corporate behaviour is not to be repeated, the religion of materialism needs to be recognised and addressed, to ensure any corporate governance reforms proposed for the future will be effective.

This study focusses on the participation of women in the development of the specialist international accounting history literature. Based on an examination of the three specialist, internationally refereed, accounting history journals in the English language from the time of first publication in each case to the year 2000, the study provides evidence of the involvement of women through publication and also through their membership of editorial boards and editorial advisory boards. In doing so, the study builds on the earlier work of Carnegie and Potter in 2000 and aims to augment our understanding of publishing patterns in the specialist international accounting history literature.

This commentary reflects on possible disruptions for the accounting profession, accountants and academics in the next 25 years. The traditional and highly valued role of the accounting professional, accountants and academic scholarship is rapidly changing in an intensely networked and interdisciplinary world. The purpose of this paper is to provide a summary of AAAJ activities for 2015 and in the next few years, it also delivers a call to action to interdisciplinary accounting researchers to undertake innovative research that reflects on what these turbulent times mean for society, nations, organisations and individual accountants, practitioners and educators.

The paper employs a literature-based analysis and critique to provide a critical reflection on current and future developments in academic accounting research.

In highlighting disruption to traditional accounting practice and research the authors provide a foundation from which researchers should contemplate their motivation, informing theories and values to ensure that their academic endeavours make a contribution to practice, policy and a wider societal good.

It is hoped the practical and research issues explored in this commentary will invoke more interdisciplinary perspectives on accounting and the accounting profession, and assist scholars to reflect on the challenges they face.

Providing a forward looking vision on the important role of academic researchers, the authors urge colleagues not to limit their vision to the narrowness that is an increasing feature of North American economics-based accounting research and to not simply observe, but rather construct an enabling accounting that can benefit society more widely.

This study aims to develop and test a new research model of consumer response to celebrity transgression. It examines the effects of celebrity past transgression and philanthropic histories in influencing consumer acceptance (i.e. forgiveness and blame) of a single celebrity transgression behavior and the subsequent endorsement potential of the transgressed celebrity. It also examines consumer acceptance of celebrity transgressions from the gender perspective.

By using real celebrities, this study conducted a 2 (transgression history: high vs low) × 2 (philanthropic history: high vs low) × 2 (celebrity gender: male vs female) between-subject online experiment with 823 US young adults.

Results showed that forgiving (blaming) the transgressed celebrity was positively (negatively) associated with the celebrity’s endorsement potential. Transgression history had a significantly negative indirect effect on endorsement potential via its negative effect on forgiveness and positive effect on blame. Philanthropic history mitigated the negative indirect effect of transgression history on endorsement potential only for male celebrities, not female celebrities.

This study contributes to the current human brand and celebrity transgression literature and fills the research gap by using real male and female celebrities to incorporate the real history of celebrities as determinants of consumer judgment of celebrity transgression. This study also makes its unique contributions by focusing on the celebrity-related outcomes and demonstrating the moderating roles of past philanthropic behaviors and celebrity gender for their potential to mitigate the negative effects of transgression history on consumer responses to a single transgression.

Customer relationship management, or CRM, is a new management concept ‐ a new approach ‐ to managing customers. CRM is about the management of technology, processes, information resources, and people needed to create an environment that allows a business to take a 360‐degree view of its customers. CRM environments, by nature, are complex and require organizational change and a new way of thinking about customers ‐ and about a business in general. Creating such an environment requires more than adequate management of the customer relationship or new technologies, it requires new forms of leadership as well. Customer relationship leadership, or CRL, is a new model that leaders can embrace to recreate or readjust their leadership styles in order to foster an atmosphere in their businesses to adopt and practice the principles of CRM. While CRM environments improve business performance, initiatives undertaken in this new management field require sound leadership as well. CRL is a recommended approach to bridge the gap between a CRM vision and its reality.

The aim of this paper is to show the connection between spiritual capital and practical wisdom with moral virtue as the link of both concepts.

The concept of spiritual capital will be explained using the well known concept of social capital and practical examples for virtues.

Spiritual capital has an impact on business like other forms of capital.

The paper discusses the development of the concept of spiritual capital.