Accounting, Auditing & Accountability Journal

1988 - 2025

Current editor(s): Prof James Guthrie and Prof Lee Parker

From Emerald Group Publishing Limited
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Volume 1233, issue 4, 2020

Problematizing profit and profitability: discussions pp. 753-793

Alan Lowe, Yesh Nama, Alice Bryer, Nihel Chabrak, Claire Dambrin, Ingrid Jeacle, Johnny Lind, Philippe Lorino, Keith Robson, Chiara Bottausci, Crawford Spence, Chris Carter and Ekaterina Svetlova

Volume 38, issue 9, 2024

Integrated reporting: developing an injustice assessment framework and a research agenda pp. 1-29

Valentina Beretta, Maria Chiara Demartini and Charl de Villiers

Introducing accounting small talk: on genres of accounting talk pp. 30-54

Isabella Nordlund, Bino Catasús and Katarina Kaarbøe

“On the same wavelength”: reconciling competing logics in tax client relationships pp. 55-79

Ruth Lynch

Barbara Czarniawska (1948–2024): reflections in memory of her work and life pp. 80-104

Lana Sabelfeld, John Dumay, Sten Jönsson, Hervé Corvellec, Bino Catasús, Rolf Solli, Ulla Eriksson-Zetterquist, Elena Raviola, Paolo Quattrone and James Guthrie

How being a former/current executive impacts directors’ boardroom dynamics and board role execution pp. 105-132

Sneh Bhardwaj, Gavin Nicholson and Damian Morgan

Accounting for the stateless: Indian Tamils and the historical construction of racial inequality in Sri Lanka pp. 133-162

Kalupahana Manula Sandaruwan Senevirathne, Annette Quayle and Andrew West

An exploratory study of the demand side of firms' non-financial information pp. 163-188

Stéphanie Mittelbach-Hörmanseder and Eloy Barrantes

Trapped in the transition: result controls and social inequity in long-term energy agreements pp. 189-212

Tracey Dodd, Tim Nelson and John Dumay

The use of management controls to progress emancipation pp. 213-238

Hayden McDonald, Kerry Anne Bodle, Robyn Cameron and Shireenjit Johl

Volume 38, issue 5, 2025

Addressing systemic social and environmental challenges: the role of accounting and accountability practices pp. 1325-1346

Fabrizio Granà, Ruth Dimes, Cristiano Busco and Charl de Villiers

Addressing grand challenges: the problem of accountability for the corporate form pp. 1347-1374

Eileen Z. Taylor and Paul F. Williams

Indigenous peoples, environmental accountability and the semantic meaning of resource extraction firm disclosures pp. 1375-1404

Minqi Liu, Kieran Taylor-Neu, Gregory D. Saxton, Dean Neu, Abu S. Rahaman and Jeff Everett

Intergenerational accountability in the times of just transitions pp. 1405-1427

Matthew Scobie, Ellie Norris and Holly Willson

University sustainability performance as a catalyst for societal change pp. 1428-1453

Charl de Villiers, Ruth Dimes, Muhammad Nurul Houqe, Nan Hu and Matteo Molinari

Constructing gender through reporting: unveiling the rhetorical strategies of an NGO from 1995 to 2021 pp. 1454-1482

Juliette Senn, Sarah Maire and Alessandro Ghio

Measuring sustainability impacts through SROI: a case study of the Italian glass industry’s contribution to the SDGs pp. 1483-1498

Lavinia Pastore, Luigi Corvo, Agapito Emanuele Santangelo, Giuliano Resce and Arda Lelo

Solidity and fluidity in the quantification of nature recovery: wild bird indicators in the UK pp. 1499-1517

Madlen Sobkowiak and Thomas Cuckston

Volume 38, issue 4, 2024

Ways of not seeing: visibility, blindness, and the transparency game pp. 1043-1061

Jonathan Tweedie and Matteo Ronzani

Stigma management: a counter-accounting of child labour and environmental issues in the mining sector pp. 1062-1091

Sharif Mahmud Khalid and Chinyere O. Uche

Compensatory justice and accountability for First Nations peoples: the Timber Creek case pp. 1092-1120

Ellie Norris, Shawgat Kutubi and Glenn Finau

Between the lines: linking carbon management to carbon accounting actions in the pursuit of corporate decarbonization pp. 1121-1148

Matthew Phillip Johnson, Jakob Strobel and Gregory Trencher

When audit confronts blockchain pp. 1149-1173

Erica Pimentel, Emilio Boulianne and Crawford Spence

Outcome payer perspectives on social impact bonds as mediating instruments pp. 1174-1203

Tim Pullen, David Smith, Jacquelyn Humphrey and Karen Benson

On affect and accounting inscriptions: a study of fair value in the making pp. 1204-1232

Zachary Huxley

Educational NGO accountability and the legacy of post-colonial mistrust pp. 1233-1263

Anees Farrukh and Rania Kamla

Temporal structuring and the improvisation of management control in palm oil processing pp. 1264-1292

Nunung Nurul Hidayah, Fazlin Ali and Alan Lowe

Displacing uncomfortable carbon accounting knowledge: how avoided emission models justify the status quo pp. 1293-1318

Richard Jabot, François-Régis Puyou and Simon Alcouffe

Volume 38, issue 3, 2023

The unaccounted effects of digital transformation: implications for accounting, auditing and accountability research pp. 765-796

Daniela Argento, Dorota Dobija, Giuseppe Grossi, Mauricio Marrone and Luca Mora

Accounting for digital promises: restoring and transforming promissory narratives pp. 797-823

Martin Carlsson-Wall, Christofer Laurell, Oliver Lindqvist Parbratt and Mart Ots

The unaccounted effects of digital transformation: participatory accountability in a humanitarian organisation pp. 824-852

Tami Dinh and Susan O'Leary

Accountability in permissioned blockchains: through the ledger, the code and the people pp. 853-878

Mélissa Fortin, Erica Pimentel and Emilio Boulianne

Practical and theoretical judgment in data-driven financial due diligence pp. 879-907

Tim Kastrup, Michael Grant and Fredrik Nilsson

Accountability and the metaverse: unaccounted digital worlds between techwashing mechanisms and new emerging meanings pp. 908-933

Maurizio Massaro, Rosanna Spanò and Sanjaya Chinthana Kuruppu

Twitter bots, democratic deliberation and social accountability: the case of #OccupyWallStreet pp. 934-964

Dean Neu and Gregory D. Saxton

IT-supported accountability for sustainability in connected city societies: the interplay of integrated information systems and public corporate governance codes pp. 965-989

Ulf Papenfuß and Kristin Wagner-Krechlok

The accounting profession in the Twilight Zone: navigating digitalisation's sided challenges through ethical pathways for decision-making pp. 990-1018

Adriana Tiron-Tudor, Waymond Rodgers and Delia Deliu

Accounting for the “harms” of social media firms: dialogic accountability and discursive contestation in public hearings pp. 1019-1040

Kolawole Yusuff, Andrea Whittle and Frank Mueller

Volume 38, issue 2, 2024

The making of a multiplicity of overlapping controls pp. 449-477

Nicolas Berland, Emer Curtis, Marcel Guenoun and Angèle Renaud

The contronymity of project accounting for performing the relevance of project outcomes pp. 478-508

Tim Neerup Themsen, Peter Holm Jacobsen and Kjell Tryggestad

Boundary objects: sustainability reporting and the production of organizational stability pp. 509-536

Manuel Fernández Chulián, Nicolas Garcia-Torea, Carlos Larrinaga and Jan Bebbington

Audit society, organisational response and (de-)coupling: an Italian story pp. 537-564

Massimo Contrafatto, Sara Moggi, Daniele Gervasio and Damiano Montani

Accounting for racial inequality in South Africa with the black economic empowerment policy pp. 565-594

Bongani Munkuli, Mona Nikidehaghani, Liangbo Ma and Millicent Chang

Advocating a place-space duality for an accounting research agenda pp. 595-616

ChunLei Yang, Robert W. Scapens and Christopher Humphrey

Secret professional deviance: the case of the independence rule pp. 617-642

Claire-France Picard, Cynthia Courtois, Sylvain Durocher and Angélique Malo

Understanding beneficiary evaluative capacity within nonprofit organisations through an immanent perspective pp. 643-673

Kylie L Kingston, Belinda Luke and Eija Vinnari

Exploring dynamic duality between formal and non-formal accountability processes in a public services context pp. 674-699

Stuart Cooper and Suzana Grubnic

Being left behind: disclosure strategies to manage the Juukan Gorge cave blast pp. 700-729

Amanpreet Kaur, Sumit Lodhia and Alexander Lesue

“Boats need water and tigers need jungle” - Locally constructed corporate social responsibility in Thailand pp. 730-759

Nooch Kuasirikun and Philip Constable

Volume 38, issue 1, 2024

Competing logics and institutionalization of cost calculation in pluralistic organizations. The role of affordances pp. 1-30

Elodie Allain, Samuel Sponem and Frederic Munck

A failure of accountancy professionalisation: corporate financial reporting and accounting knowledge pp. 31-59

Thomas A. Lee

Making things (that don’t exist) count: a study of Scope 4 emissions accounting claims pp. 60-89

Anna Young-Ferris, Arunima Malik, Victoria Calderbank and Jubin Jacob-John

The value of research activities “other than” publishing articles: reflections on an experimental workshop series pp. 90-114

Yasmine Chahed, Robert Charnock, Sabina Du Rietz Dahlström, Niels Joseph Lennon, Tommaso Palermo, Cristiana Parisi, Dane Pflueger, Andreas Sundström, Dorothy Toh and Lichen Yu

Breaking the institutional logic or going under - Controllers and sustainability pp. 115-142

Jennifer Kunz, Johanna Oltmann and Felix Weinhart

How sustainability assurance work gets done: assurors’ sensemaking, socialization and interactions with clients pp. 143-173

Lies Bouten and Sophie Hoozée

Hegemony, global capitalism and the role of diplomacy in extractive industries pp. 174-199

Jane Andrew and Max Baker

Blending logics with performance management systems in an NGO setting pp. 200-230

Paul J. Thambar, Aldónio Ferreira and Prabanga Thoradeniya

A well-rounded life: the story of Eva West – pioneer accountant, philanthropist and environmentalist pp. 231-254

Abdel K. Halabi

Make China great again: the strategies of Confucian accountants pp. 255-285

Yuheng Wang and Paul D. Ahn

Material flow cost accounting in Vietnam: a multi-level exploration pp. 286-320

Thuy Thanh Tran, Roger Leonard Burritt, Christian Herzig and Katherine Leanne Christ

Constructing an accountability regime for proxy advisors: an organizational roles perspective pp. 321-348

Damien Lambert and Leona Wiegmann

Reconceptualizing accountability in NGO-corporate partnerships: an institutional logics perspective pp. 349-380

Chaudhry Ghafran and Sofia Yasmin

Reshaping an issue-based field: assessing the impact of the International Federation of Accountants (IFAC) on the global development aid agenda pp. 381-417

Christopher Humphrey, Perla Mardini and Brendan O'Dwyer

Methodological Insights: This is not an experiment: using vignettes in qualitative accounting research pp. 418-440

Leona Wiegmann, Annemarie Conrath-Hargreaves, Zhengqi Guo, Matthew Hall, Ralph Kober, Richard Pucci, Paul J. Thambar and Tirukumar Thiagarajah