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Accounting, Auditing & Accountability Journal

2007 - 2017

Current editor(s): James Guthrie and Lee Parker

From Emerald Group Publishing
Series data maintained by Virginia Chapman ().

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Volume 30, issue 5, 2017

Seeking “conversations for accountability”: Mediating the impact of non-governmental organization (NGO) upward accountability processes pp. 982-1007 Downloads
Gloria Agyemang, Brendan O’Dwyer, Jeffrey Unerman and Mariama Awumbila
editorial boards of accounting journals: gender diversity and internationalisation pp. 1008-1040 Downloads
Alpa Dhanani and Michael John Jones
Examining distinct carbon cost structures and climate change abatement strategies in CO2 polluting firms pp. 1041-1064 Downloads
Simon Cadez and Chris Guilding
Counting to zero: accounting for a green building pp. 1065-1081 Downloads
Susse Georg and Lise Justesen
Social mobility and Fair Access to the accountancy profession in the UK: Evidence from Big Four and mid-tier firms pp. 1082-1110 Downloads
Angus Duff
Accounting for madness: the “Real Casa dei Matti” of Palermo 1824-1860 pp. 1111-1141 Downloads
Warwick Funnell, Valerio Antonelli, Raffaele D’Alessio and Roberto Rossi
The relationship between transformational client leadership and auditor objectivity pp. 1142-1159 Downloads
Jan Svanberg, Peter Öhman and Presha E. Neidermeyer
Structure of intellectual capital – an international comparison pp. 1160-1183 Downloads
Henri Inkinen, Aino Kianto, Mika Vanhala and Paavo Ritala
Hybrid accounts: Shell’s letter to Mr and Mrs shareholder pp. 1184-1201 Downloads
Sanja Pupovac and Lee Moerman

Volume 30, issue 4, 2017

Accounting, accountability, social media and big data: revolution or hype? pp. 762-776 Downloads
Michela Arnaboldi, Cristiano Busco and Suresh Cuganesan
How social media reshapes action on distant customers: some empirical evidence pp. 777-794 Downloads
Deborah Agostino and Yulia Sidorova
Reinventing organizational control: Meaning contest surrounding reputational risk controllability in the social media arena pp. 795-820 Downloads
Marion Brivot, Yves Gendron and Henri Guénin
Governing social media: the emergence of hybridised boundary objects pp. 821-849 Downloads
Michela Arnaboldi, Giovanni Azzone and Yulia Sidorova
Big Data and corporate reporting: impacts and paradoxes pp. 850-873 Downloads
Khaldoon Al-Htaybat and Larissa von Alberti-Alhtaybat
Facebook as a tool for supporting dialogic accounting? Evidence from large philanthropic foundations in the United States pp. 874-905 Downloads
Marco Bellucci and Giacomo Manetti
Conceptualising the contemporary corporate value creation process pp. 906-931 Downloads
Carol Adams
Accounting, cultural hybridisation and colonial globalisation: a case of British civilising mission in Fiji pp. 932-954 Downloads
Shanta Shareel Davie and Tom McLean
Performance measurement system innovations in hospitals as translation processes pp. 955-978 Downloads
Antonio Leotta and Daniela Ruggeri

Volume 30, issue 3, 2017

The examination of power and politics in a conservation organisation pp. 482-509 Downloads
Lisa Powell and Carol Tilt
"Speaking Truth to Power": Analysing shadow reporting as a form of shadow accounting pp. 510-533 Downloads
Helen Tregidga
Intertextuality in corporate narratives: a discursive analysis of a contested privatization pp. 534-564 Downloads
Ioana Lupu and Raluca Paula Sandu
The processes of inclusion and exclusion: the role of ethnicity and class in women's relation with the accounting profession pp. 565-592 Downloads
Colleen Hayes and Kerry Jacobs
Ambiguity of financial environmental information: A case study of a Finnish energy company pp. 593-619 Downloads
Matias Laine, Janne T. Järvinen, Timo Hyvönen and Hannele Kantola
Greening the black box: Integrating the environment and management control systems pp. 620-642 Downloads
Heidi Sundin and David Andrew Brown
The Quality of Sustainability Reports and Impression Management: A Stakeholder Perspective pp. 643-667 Downloads
Dominique Diouf and Olivier Boiral
An empirical exploration of the link between reporting to stakeholders and corporate social responsibility reputation in the Spanish context pp. 668-698 Downloads
Andrea Pérez, Carlos López and María del Mar García- De los Salmones
The role of internal auditing in corporate governance: a Foucauldian analysis pp. 699-719 Downloads
Dessalegn Getie Mihret and Bligh Grant
Combining actor-network theory with interventionist research: Present state and future potential pp. 720-753 Downloads
Kari Lukka and Eija Vinnari

Volume 30, issue 2, 2017

Habitual accountability routines in the boardroom: how boards balance control and collaboration pp. 222-246 Downloads
Gavin Nicholson, Amedeo Pugliese and Pieter-Jan Bezemer
Accounting, female & male gendering, and cultural imperialism pp. 247-269 Downloads
Shanta Shareel Davie
From “mad men” to “math men”: The rise of expertise in digital measurement and the shaping of online consumer freedom pp. 270-305 Downloads
Thierry Viale, Yves Gendron and Roy Suddaby
Accountants and the professional project pp. 306-327 Downloads
Derek Robert Matthews
The ethics of professional accountants: an Aristotelian perspective pp. 328-351 Downloads
Andrew West
Content and context: “fair” values in China pp. 352-377 Downloads
Ferdinand Balfoort, Rachel Francis Baskerville and Rolf Uwe Fülbier
Environmental liabilities and diversity in practice under international financial reporting standards pp. 378-403 Downloads
Thomas Schneider, Giovanna Michelon and Michael Maier
Rhetorical impression management in the letter to shareholders and institutional setting: A metadiscourse perspective pp. 404-432 Downloads
Walter Aerts and Beibei Yan
A theoretical framework of external accounting communication: Research perspectives, traditions, and theories pp. 433-469 Downloads
Doris Merkl-Davies and Niamh Brennan

Volume 30, issue 1, 2017

Reflections and projections: 30 years of the interdisciplinary accounting, auditing and accountability search for a fairer society pp. 2-17 Downloads
James Guthrie and Lee D. Parker
Constructing audit society in the virtual world: the case of the online reviewer pp. 18-37 Downloads
Ingrid Jeacle
Explaining the demise of the intellectual capital statement in Denmark pp. 38-64 Downloads
Christian Nielsen, Robin Roslender and Stefan Schaper
Governance structures, voluntary disclosures and public accountability: The case of UK higher education institutions pp. 65-118 Downloads
Collins G. Ntim, Teerooven Soobaroyen and Martin J. Broad
The role of structure in manipulating PPP accountability pp. 119-144 Downloads
Cletus Agyenim-Boateng, Anne Stafford and Pamela Stapleton
The Big 4 in Bangladesh: caught between the global and the local pp. 145-163 Downloads
Ataur Belal, Crawford Spence, Chris Carter and Jingqi Zhu
Politicising the sustaining of water supply in Ireland – the role of accounting concepts pp. 164-190 Downloads
Stephen Jollands and Martin Quinn
Sustaining multiple logics within hybrid organisations: Accounting, mediation and the search for innovation pp. 191-216 Downloads
Cristiano Busco, Elena Giovannoni and Angelo Riccaboni

Volume 29, issue 8, 2016

Ethnicity as Inclusion and Exclusion: Drawing on concept and practice in Accounting Research pp. 1262-1269 Downloads
Rachel Francis Baskerville, Kerry Jacobs, Vassili JOANNIDES de LAUTOUR and Jeff Sissons
Employing neo-Durkheimian institutional theory in cross-cultural accounting research pp. 1270-1293 Downloads
Philip Mark Linsley, Alexander Linsley, Matthias Beck and Simon Mollan
Budget Processes in the Anglican Church of Melanesia: An Emergent Ethnic Identity pp. 1294-1319 Downloads
Abraham Hauriasi, Karen Van-Peursem and Howard Davey
Disempowerment and Empowerment of accounting: an Indigenous accounting context pp. 1320-1341 Downloads
Luisa Lombardi
Entering the accounting profession: the operationalization of ethnicity-based discrimination pp. 1342-1366 Downloads
Guozhen Huang, Carolyn J. Fowler and Rachel Francis Baskerville

Volume 29, issue 7, 2016

Strong structuration theory in accounting research pp. 1138-1144 Downloads
Alan Coad, Lisa Jack and Ahmed Kholeif
The bridge between ontological concepts and empirical evidence: an interview with Rob Stones pp. 1145-1151 Downloads
Rob Stones and Lisa Jack
Strong structuration theory and accounting information: an empirical study pp. 1152-1176 Downloads
Orla Feeney and Bernard Pierce
Theorising strategic investment decision-making using strong structuration theory pp. 1177-1203 Downloads
Elaine Pamela Harris, Deryl Northcott, Moataz Moamen Elmassri and Jari Huikku
Strong structuration and carbon accounting: A position-practice perspective of policy development at the macro, industry and organizational levels pp. 1204-1233 Downloads
David R.J. Moore and Ken McPhail
Understanding management accounting change using strong structuration frameworks pp. 1234-1258 Downloads
Georgios Makrygiannakis and Lisa Jack

Volume 29, issue 6, 2016

Religion and accounting texts in eighteenth century Scotland: organizational practices and a culture of accountability pp. 926-946 Downloads
Alistair Mutch
Escaping Accountability: A Case of Australia’s Asylum Seeker Policy pp. 947-984 Downloads
Ken McPhail, Robert Ochoki Nyamori and Savitri Taylor
The use of social media for engaging stakeholders in sustainability reporting pp. 985-1011 Downloads
Giacomo Manetti and Marco Bellucci
Managing cooperation, coordination, and legitimacy: control of contracted public services pp. 1012-1037 Downloads
Tobias Johansson, Sven Siverbo and Carolina Camén
Corporate Social Responsibility Reporting in the Mining Sector of Tanzania: (Lack of) Government Regulatory Controls and NGO Activism pp. 1038-1074 Downloads
Sarah George Lauwo, Olatunde Julius Otusanya and Owolabi Bakre
The role of identity and image in shaping management accounting change pp. 1075-1099 Downloads
Lynda Catherine Taylor and Robert W. Scapens
Qualitative generalising in accounting research: concepts and strategies pp. 1100-1131 Downloads
Lee D. Parker and Deryl Northcott

Volume 29, issue 5, 2016

Internal audit quality: a polysemous notion? pp. 714-738 Downloads
Melanie Roussy and Marion Brivot
The liberal contest for double-entry bookkeeping in British Government pp. 739-766 Downloads
Ian Mann, Warwick Funnell and Robert Jupe
On the shoulders of giants: undertaking a structured literature review in accounting pp. 767-801 Downloads
Maurizio Massaro, John Dumay and James Guthrie
The legitimising processes of a new regulator: The case of the Australian Charities and Not-for-profits Commission pp. 802-827 Downloads
Tracy Artiach, Helen Irvine, Janet Mack and Christine Ryan
Issues affecting decisions on mandatory adoption of International Financial Reporting Standards (IFRS) in Japan pp. 828-860 Downloads
Noriyuki Tsunogaya
Role of management accounting in applying new institutional logics: A comparative case study in the non-profit sector pp. 861-886 Downloads
Janne T. Järvinen
Adoption of sustainable development reporting by universities: An analysis of French first-time reporters pp. 887-918 Downloads
Stéphanie Chatelain-Ponroy and Sophie Morin-Delerm

Volume 29, issue 4, 2016

The past, the present and the future of accounting for human rights pp. 526-541 Downloads
Ken McPhail and John Ferguson
The corporate responsibility to respect human rights: a status review pp. 542-567 Downloads
Claire Methven O'Brien and Sumithra Dhanarajan
Human rights, accounting, and the dialectic of equality and inequality pp. 568-593 Downloads
Yingru Li and John McKernan
Should the international accounting standards board have responsibility for human rights? pp. 594-616 Downloads
Ken McPhail, Kate Macdonald and John Ferguson
Rana Plaza collapse aftermath: are CSR compliance and auditing pressures effective? pp. 617-649 Downloads
Noemi Sinkovics, Samia Ferdous Hoque and Rudolf Sinkovics
Corporate respect for human rights: meaning, scope, and the shifting order of discourse pp. 650-678 Downloads
Ken McPhail and Carol Adams
Human rights disasters, corporate accountability and the state: Lessons learned from Rana Plaza pp. 679-704 Downloads
Javed Siddiqui and Shahzad Uddin
Business & human rights: a commentary from the inside pp. 705-711 Downloads
Michael Posner

Volume 29, issue 3, 2016

Comparing the research-practice gap in management accounting: A view from professional accounting bodies in Australia and Germany pp. 362-400 Downloads
Basil P. Tucker and Stefan Schaltegger
The field of accounting: Exploring the presence and absence of accounting in Cambodia pp. 401-427 Downloads
Prem W. Senarath Yapa, Kerry Jacobs and Bopta Chan Huot
The role of management accounting and control in making professional organizations horizontal pp. 428-451 Downloads
Gustaf Kastberg and Sven Siverbo
Community disclosures in a developing country: insights from a neo-pluralist perspective pp. 452-482 Downloads
Teerooven Soobaroyen and Jyoti Devi Mahadeo
So, who really is a “noted author” within the accounting literature? A reflection on Bensonet al. (2015) pp. 483-490 Downloads
Craig Deegan
Public sector budgeting: a European review of accounting and public management journals pp. 491-519 Downloads
Eugenio Anessi-Pessina, Carmela Barbera, Mariafrancesca Sicilia and Ileana Steccolini

Volume 29, issue 2, 2016

Implementing IFRSs in the UK devolved administrations pp. 198-225 Downloads
Anthony Wall and Ciaran Connolly
Context, not predictions: a field study of financial analysts pp. 226-247 Downloads
Shahed Imam and Crawford Spence
Accounting in new public management (NPM) and shifting organizational boundaries: Evidence from the Greek Show Caves pp. 248-277 Downloads
Nikos Kartalis, Mathew Tsamenyi and Kelum Jayasinghe
Corporate response to climate change: language, power and symbolic construction pp. 278-304 Downloads
John Ferguson, Thereza Raquel Sales de Aguiar and Anne Fearfull
Cutting the Gordian knot [?]: a response to Lukka and Vinnari (2014) pp. 305-316 Downloads
Alan D. Lowe, Ivo De Loo and Yesh Nama
Domain theory and method theory revisited: a reply to Lowe, De Loo and Nama pp. 317-322 Downloads
Kari Lukka and Eija Vinnari
The main topics of research on disclosures of intangible assets: a critical review pp. 323-356 Downloads
Francisca Castilla-Polo and Dolores Gallardo-Vázquez

Volume 29, issue 1, 2016

Whither the accounting profession, accountants and accounting researchers? Commentary and projections pp. 2-10 Downloads
James Guthrie and Lee D. Parker
Disciplinary practices in the French auditing profession: Serving the public interest or the private interests of the profession? pp. 11-42 Downloads
Cédric Lesage, Geraldine Hottegindre and Charles Richard Baker
Immigration and neoliberalism: three cases and counter accounts pp. 43-79 Downloads
Cheryl Lehman, Marcia Annisette and Gloria Agyemang
Potential users’ perceptions of general purpose water accounting reports pp. 80-110 Downloads
Edward Tello, James Hazelton and Lorne Cummings
Social responsibility, professional commitment and tax fraud pp. 111-134 Downloads
William E. Shafer, Richard S. Simmons and Rita W. Y. Yip
Accountability processes in boardrooms: A conceptual model of manager-non-executive director information asymmetry pp. 135-164 Downloads
Niamh Brennan, Collette E. Kirwan and John Redmond
Gender on board: deconstructing the “legitimate” female director pp. 165-190 Downloads
Marie-Soleil Tremblay, Yves Gendron and Bertrand Malsch
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