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Accounting, Auditing & Accountability Journal

2007 - 2019

Current editor(s): James Guthrie and Lee Parker

From Emerald Group Publishing
Bibliographic data for series maintained by Virginia Chapman ().

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Volume 33, issue 3, 2019

The influence of firm performance and (level of) assurance on the believability of management's environmental report pp. 501-528 Downloads
Mark D. Sheldon and J. Gregory Jenkins
How do governments cope with austerity? The roles of accounting in shaping governmental financial resilience pp. 529-558 Downloads
Carmela Barbera, Enrico Guarini and Ileana Steccolini
Understanding power-related strategies and initiatives: The case of the European Commission Green Paper on CSR pp. 559-587 Downloads
Massimo Contrafatto, John Ferguson, David Power, Lorna Stevenson and David Collison
Measuring the unknown: Evaluative practices and performance indicators for digital platforms pp. 588-619 Downloads
Christos Begkos and Katerina Antonopoulou
For structure: A critical realist critique of the use of actor-network theory in critical accounting research pp. 621-640 Downloads
Sven Modell
For emancipation: a Marxist critique of structure within critical realism pp. 641-653 Downloads
Jane Andrew and Max Baker
Using critical realism in critical accounting research – a commentary by two ANTs pp. 655-665 Downloads
Jane Baxter and Wai Fong Chua
In defence of critical realism: a reply to Baxter and Chua and Andrew and Baker pp. 666-674 Downloads
Sven Modell

Volume 33, issue 2, 2019

Accounting as a tool of state ideology to control captive workers from a House of Correction pp. 285-308 Downloads
Adriana Rodrigues Silva, Lúcia Lima Rodrigues and Alan Sangster
Professionalizing the assurance of sustainability reports: the auditors’ perspective pp. 309-334 Downloads
Olivier Boiral, Iñaki Heras-Saizarbitoria and Marie-Christine Brotherton
Competence trust, goodwill trust and negotiation power in auditor-client relationships pp. 335-355 Downloads
Daniela Maresch, Ewald Aschauer and Matthias Fink
The boundary of sustainability reporting: evidence from the FTSE100 pp. 357-390 Downloads
Samantha Miles and Kate Ringham
Accounting for Napoleonic imperialism in Tuscany and the Kingdom of Naples pp. 391-416 Downloads
Tiziana Di Cimbrini, Warwick Funnell, Michele Bigoni, Stefania Migliori and Augusta Consorti
How sustainability assurance engagement scopes are determined, and its impact on capture and credibility enhancement pp. 417-445 Downloads
Muhammad Bilal Farooq and Charl de Villiers
From monologic to dialogic: Accountability of nonprofit organisations on beneficiaries’ terms pp. 447-471 Downloads
Kylie L. Kingston, Craig Furneaux, Laura de Zwaan and Lyn Alderman
Extracting transparency: the process of regulating disclosures for the resources industry pp. 472-495 Downloads
Corinne Cortese and Jane Andrew
Three workplace poems pp. 498-499 Downloads
Geoffrey Aitken

Volume 33, issue 1, 2019

Biodiversity reporting for governmental organisations: Evidence from English local councils pp. 1-31 Downloads
Silvia Gaia and Michael John Jones
Improving accountability for farm animal welfare: the performative role of a benchmark device pp. 32-58 Downloads
Josie McLaren and Tony Appleyard
On theoretical engorgement and the myth of fair value accounting in China pp. 59-76 Downloads
Christopher Nobes
Watch that tone: An investigation of the use and stylistic consequences of tone in corporate accountability disclosures pp. 77-105 Downloads
Richard Fisher, Chris J. van Staden and Glenn Richards
Autobiographical vignettes in annual report CEO letters as a lens to understand how leadership is conceived and enacted pp. 106-123 Downloads
Russell Craig and Joel Amernic
Opening up the politics of standard setting through discourse theory: the case of IFRS for SMEs pp. 124-151 Downloads
Rebecca Warren, David Bernard Carter and Christopher J. Napier
Accounting and accountability in the Anthropocene pp. 152-177 Downloads
Jan Bebbington, Henrik Österblom, Beatrice Crona, Jean-Baptiste Jouffray, Carlos Larrinaga, Shona Russell and Bert Scholtens
Shaping accountability at an NGO: a Bourdieusian perspective pp. 178-203 Downloads
Sanjaya Chinthana Kuruppu and Sumit Lodhia
Governmentality and performance for the smart city pp. 204-232 Downloads
Daniela Argento, Giuseppe Grossi, Aki Jääskeläinen, Stefania Servalli and Petri Suomala
Making up ideal recruits: Graduate recruitment, professional socialization and subjectivity at Big Four accountancy firms pp. 233-255 Downloads
Florian Gebreiter
Accounting, performance management systems and accountability changes in knowledge-intensive public organizations: A literature review and research agenda pp. 256-280 Downloads
Giuseppe Grossi, Kirsi-Mari Kallio, Massimo Sargiacomo and Matti Skoog

Volume 32, issue 6, 2019

The role of accounting in mediating empathic care for the “other” pp. 1617-1635 Downloads
Steven Dellaportas
Management controls, heterarchy and innovation: a case study of a start-up company pp. 1636-1661 Downloads
David Taylor, Robyn King and David Smith
Journey or toolbox? Integrated reporting and processes of organisational change pp. 1662-1689 Downloads
Colin Higgins, Wendy Stubbs, Dale Tweedie and Gregory McCallum
Corporate social responsibility employment narratives: a linguistic analysis pp. 1690-1713 Downloads
Zhongtian Li and Shamima Haque
A longitudinal study of the textual characteristics in the chairman’s statements of Guinness: An impression management perspective pp. 1714-1741 Downloads
Alonso Moreno, Michael John Jones and Martin Quinn
State investments and human rights? The case of the Norwegian Government Pension Fund Global pp. 1742-1770 Downloads
Niklas Kreander and Ken McPhail
Examining the dynamics of SER evolution: an institutional understanding pp. 1771-1800 Downloads
Massimo Contrafatto, Ericka Costa and Caterina Pesci
Institutions, situated rationality and agency in management accounting: A research note extending the Burns and Scapens framework pp. 1801-1825 Downloads
Henk J. ter Bogt and Robert W. Scapens
Exploring the rationale for integrated report assurance pp. 1826-1854 Downloads
Warren Maroun

Volume 32, issue 5, 2019

Exploring the transformative potential of management control systems in organisational change towards sustainability pp. 1210-1239 Downloads
Venkateshwaran Narayanan and Gordon Boyce
Understanding how managers institutionalise sustainability reporting: Evidence from Australia and New Zealand pp. 1240-1269 Downloads
Muhammad Bilal Farooq and Charl de Villiers
Strategizing in English hospitals: accounting, practical coping and strategic intent pp. 1270-1296 Downloads
Christos Begkos, Sue Llewellyn and Kieran Walshe
Who gets all the PIE? Regulation of the statutory audit for private UK companies pp. 1297-1324 Downloads
Iain Clacher, Alan Duboisée de Ricquebourg and Amy May
Environmental innovation practices and operational performance: The joint effects of management accounting and control systems and environmental training pp. 1325-1357 Downloads
Jacobo Gomez-Conde, Rogerio Joao Lunkes and Fabricia Silva Rosa
Seeking an ecologically defensible calculation of net loss/gain of biodiversity pp. 1358-1383 Downloads
Thomas Cuckston
No more fairytales: a quest for alternative narratives of sustainable business pp. 1384-1413 Downloads
Aideen O’Dochartaigh
Economic inequality: problems and perspectives for interdisciplinary accounting research pp. 1414-1435 Downloads
Dale Tweedie and James Hazelton
What is accounting? The “being” and “be-ings” of the accounting phenomenon and its critical appreciation pp. 1414-1436 Downloads
Nihel Chabrak, Jim Haslam and Helen Oakes
Close encounters and the illusion of accountability in the sharing economy pp. 1437-1466 Downloads
Emma McDaid, Christina Boedker and Clinton Free
Stakeholder engagement and dialogic accounting: Empirical evidence in sustainability reporting pp. 1467-1499 Downloads
Marco Bellucci, Lorenzo Simoni, Diletta Acuti and Giacomo Manetti
The financial health of Australian universities: policy implications in a changing environment pp. 1500-1531 Downloads
Helen Irvine and Christine Ryan
Readability of integrated reports: an exploratory global study pp. 1532-1557 Downloads
Gerard William Stone and Sumit Lodhia
Agents of alienation: accountants and the land grab of Papua New Guinea pp. 1558-1584 Downloads
Glenn Finau, Kerry Jacobs and Satish Chand
Discursive framing in private and public communication by pro-nuclear corporate, political and regulatory actors following the Fukushima disaster pp. 1585-1614 Downloads
Annika Beelitz and Doris M. Merkl-Davies

Volume 32, issue 1, 2019

What counts for quality in interdisciplinary accounting research in the next decade: A critical review and reflection pp. 2-25 Downloads
James Guthrie, Lee D. Parker, John Dumay and Markus J. Milne
Stakeholder interactions and corporate social responsibility (CSR) practices: Evidence from the Zambian copper mining sector pp. 26-54 Downloads
Obby Phiri, Elisavet Mantzari and Pauline Gleadle
Sartrean bad-faith? Site-specific social, ethical and environmental disclosures by multinational mining companies pp. 55-74 Downloads
Sharif Mahmud Khalid, Jill Atkins and Elisabetta Barone
The history of accounting standards in French-speaking African countries since independence: The uneasy path toward IFRS pp. 75-100 Downloads
Jean-Guy Degos, Yves Levant and Philippe Touron
Beyond the accounting profession: A professionalisation project in the South Korean public sector accounting field pp. 101-132 Downloads
Paul D. Ahn and Kerry Jacobs
Transformation of accounting through digital standardisation: Tracing the construction of the IFRS Taxonomy pp. 133-162 Downloads
Indrit Troshani, Joanne Locke and Nick Rowbottom
Exploring the quality of corporate environmental reporting: Surveying preparers’ and users’ perceptions pp. 163-193 Downloads
Akrum Helfaya, Mark Whittington and Chandana Alawattage
Exploring the role of accounting in the People’s Commune of China between 1958 and 1966 pp. 194-223 Downloads
Lina Xu, Eagle Zhang and Corinne Cortese
Empathy, closeness, and distance in non-profit accountability pp. 224-254 Downloads
Ericka Costa, Caterina Pesci, Michele Andreaus and Emanuele Taufer
Accounting and the post-new public management: Re-considering publicness in accounting research pp. 255-279 Downloads
Ileana Steccolini
New public management and the rise of public sector performance audit: Evidence from the Australian case pp. 280-306 Downloads
Lee D. Parker, Kerry Jacobs and Jana Schmitz
The shaping of sustainability assurance through the competition between accounting and non-accounting providers pp. 307-336 Downloads
Muhammad Bilal Farooq and Charl de Villiers
To speak or not to speak the language of numbers: accounting as ventriloquism pp. 337-361 Downloads
Bertrand Fauré, François Cooren and Frédérik Matte
Page updated 2020-05-23