Accounting, Auditing & Accountability Journal

1988 - 2024

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

Volume 37, issue 9, 2024

Implementing shared service centres in Big 4 audit firms: an exploratory study guided by institutional theory pp. 1-28

Ewald Aschauer and Reiner Quick

Unintended use of a calculative practice: conflicting institutional logics in the Norwegian fishing industry pp. 29-52

Oliver Henk, Anatoli Bourmistrov and Daniela Argento

Audit credibility and LGBTQI rights: certification operation in the margins pp. 53-74

Fredrik Svärdsten and Kristina Tamm Hallström

On the accounting implications of the dilemma: who speaks for nature? pp. 75-99

Caterina Pesci, Lorenzo Gelmini and Paola Vola

Engaging management accountants in corporate sustainability pp. 100-127

Martina Kurki and Marko Järvenpää

Accounting and neoliberal responsibilisation: a case study on the Australian National Disability Insurance Scheme pp. 128-159

Mona Nikidehaghani

Wrapping: an artistic device used in the integration of corporate reporting pp. 160-191

Lana Sabelfeld, John Dumay and Barbara Czarniawska

Investigating the development of narratives in directors' reports: an analysis of Barilla over six decades pp. 192-215

Cristina Gianfelici, Ann Martin-Sardesai and James Guthrie

Field-configuring events and the failure to standardise accounting for carbon emissions pp. 216-247

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

Accounting talks – how operations managers nuance their frontstage performance with backstage negotiations pp. 248-274

Amanda Curry

Incarnation and decay: reconciling the organizational decision-making and organizational institutional theory perspectives on budgetary research pp. 275-304

Zahirul Hoque and Matt Kaufman

The failure of the United Kingdom’s accounting and fiscal governance pp. 305-335

David Heald and Ron Hodges

Tone at the top, corporate irresponsibility and the Enron emails pp. 336-364

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

Beyond replacement and absorption: exploring integrative pathways to accounting colonisation pp. 365-389

Anton Borell

Coordinating assemblages: accounting for a novel disaster pp. 390-420

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

Volume 37, issue 7/8, 2024

Researching race, accounting and accountability: past, present and future pp. 1637-1664

Gloria Agyemang, Alpa Dhanani, Amanze Rajesh Ejiogu and Stephanie Perkiss

Responding to employee-based race inequalities in National Health Service (England): accountability and the Workforce Race Equality Standard pp. 1665-1694

Alpa Dhanani, Penny Chaidali, Nina Sharma and Evangelia Varoutsa

A fairy tale with an unhappy ending: the organizational regulation of “Latina accountant identity” in Spain pp. 1695-1725

Susana Gago-Rodríguez, Laura Lazcano and Carmen Bada

The lived experiences of South African Black accountants within the framework of the chartered accountancy profession sector code pp. 1726-1760

Sedzani Musundwa and Olayinka Moses

Climate apartheid: the failures of accountability and climate justice pp. 1761-1794

Stephanie Perkiss

“A war waged with numbers”: Accounting and accumulation by alienation in Australia’s border industrial complex pp. 1795-1819

Matthew Scobie and Lila Laird

Accounting and racial violence in the postbellum American South pp. 1820-1846

Stephen P. Walker

Volume 37, issue 6, 2023

Decolonising the NDIS: a third space to account for First Nations' values pp. 1513-1536

Mona Nikidehaghani and Sanja Pupovac

LGBTIQ+ staff and shifting client power within professional services firms pp. 1537-1557

Matthew Egan and Barbara de Lima Voss

Patient, productivity, and quality representation in healthcare non-financial disclosure pp. 1558-1594

Margit Malmmose and Mai Skjøtt Linneberg

Academic accounting and interdisciplinary research – Australian evidence pp. 1595-1620

Katherine Leanne Christ, Roger Leonard Burritt, Ann Martin-Sardesai and James Guthrie

Volume 37, issue 5, 2024

Not because it is easy … accounting research enters the space age pp. 1245-1257

Basil P. Tucker and Hank C. Alewine

To boldly go where no one has gone before: a critical realist approach to space accounting pp. 1258-1282

Sven Modell

Beyond the planetary boundaries: exploring pluralistic accountability in the new space age pp. 1283-1311

Patrizia Di Tullio, Matteo La Torre, Michele Antonio Rea, James Guthrie and John Dumay

Children, imagination and outer space exploration: implications for space accountability systems pp. 1312-1344

Nava Cohen and Joanne Sopt

Asteroid mining vs the carbon bubble: ethical considerations for space resource extraction pp. 1345-1375

Evie Kendal

China’s space sector, firm CSR and patent quality pp. 1376-1402

Bin Li, Fei Guo, Lei Xu, Ron McIver and Ruiqing Cao

The final frontier? Mechanisms to stimulate investment in the commercial space travel industry pp. 1403-1427

Robyn King, David Smith and Grace Williams

The art of living together: space mining ecosystem, sustainability and accountability pp. 1428-1456

Yeolan Lee and Eric A. Fong

New world, or out of this world? Columbus – an exploratory study of HASS and STEM success factors in the first “space” race pp. 1457-1486

Richard M. Kerslake and Chandrasekhar Krishnamurti

Towards a future-oriented accountability: accounting for the future through Earth Observation data pp. 1487-1511

Fabrizio Granà, Giulia Achilli, Elena Giovannoni and Cristiano Busco

Volume 37, issue 4, 2023

Counter-accounting and social transformation:Yaṉanguway pp. 957-983

Ellie Norris, Shawgat Kutubi, Steven Greenland and Ruth Wallace

Decoding corruption in Brazilian construction multinationals pp. 984-1011

Tania Barboza and Angela Da Rocha

Politics of fiscal discipline: counter-conducting the World Bank's public financial management reforms pp. 1012-1040

John De-Clerk Azure, Chandana Alawattage and Sarah George Lauwo

Alternative accounts, rivers and dams: the case of the Green Earth Volunteers’ river project pp. 1041-1068

Sisi Zou and Catriona Paisey

Sharia boards, managerial strategies and governance practices in Islamic banks: a Goffmanesque discourse pp. 1069-1095

Yusuf Karbhari, Abdelhafid Benamraoui and Ahmad Fahmi Sheikh Hassan

We set them up for failure: performativity, corporate reporting and decolonisation pp. 1096-1124

Ellie Norris, Shawgat Kutubi, Steven Greenland and Ruth Wallace

The picturesque roots of impression management: framing, Claude glass and “rose”-tinted lens? pp. 1125-1152

Karen McBride, Jill Frances Atkins and Barry Colin Atkins

Cracking a brick in the master's house: counter practices as counter-accounts of difference and survival pp. 1153-1177

Nathalie Clavijo, Ludivine Perray-Redslob and Emmanouela Mandalaki

Umbrella protectors? Analysing valuing, hybridity and compromises for Chinese middle managers pp. 1178-1208

Chao Ren, Hui Situ and Gillian Maree Vesty

Corporate sustainability reporting and information infrastructure pp. 1209-1237

Indrit Troshani and Nick Rowbottom

Volume 37, issue 3, 2023

Quality management adoption and management accounting change in a sub-Saharan African firm pp. 713-742

Belaynesh Teklay and Belete Jember Bobe

Auditors' sensemaking of other comprehensive income through metaphors pp. 743-763

Sylvain Durocher, Claire-France Picard and Léa Dugal

Auditing the auditors: a performative “spectacle” of public oversight pp. 764-789

Peter Ghattas, Teerooven Soobaroyen, Shahzad Uddin and Oliver Marnet

Accountability for responsibility: a case study of a more intelligent enactment of accountability pp. 790-815

Grete Helle and John Roberts

Preparing for serendipity: an illustrative analysis of participation in the field pp. 816-839

Christopher Chapman, Asako Kimura, Norio Sawabe and Hiroyuki Selmes-Suzuki

Restor(y)ing commitment to a failing organization: how narratives and forecasts mitigate anxiety pp. 840-865

Maxence Postaire and François-Régis Puyou

Citizen engagement and dialogic accounting through social media: a study of Italian regions pp. 866-892

Marco Contri, Silvia Fissi and Elena Gori

Identity performances on professional accounting association magazine covers pp. 893-920

Anne K.H. Neal, Merridee Lynne Bujaki, Sylvain Durocher and François Brouard

Shareholder primacy or stakeholder pluralism? Environmental shareholder proposals and board responses pp. 921-950

Melissa Carlisle, Melanie I. Millar and Jacqueline Jarosz Wukich

Volume 37, issue 2, 2023

Exploring a Soccer Society: dreams, themes and the beautiful game pp. 433-453

Noel Hyndman, Irvine Lapsley and Christina Philippou

Accounting, finance and conflict in football arenas pp. 454-479

Andrew Adams, Stephen Morrow and Ian Thomson

Scaling and controlling talent development in high-intensity organizations: the case of a Swedish football club pp. 480-501

Martin Carlsson-Wall, Kai DeMott and Hamza Ali

‘Be a game changer and keep the ball rolling’: exploring linkages between football clubs, charitable foundations and doing good pp. 502-529

Noel Hyndman and Mariannunziata Liguori

The significance of football in an urban mosaic pp. 530-551

Irvine Lapsley

The contemporary football industry: a value-based analysis of social, business structural and organisational stakeholders pp. 552-585

George Yiapanas, Alkis Thrassou and Demetris Vrontis

Grassroots accountability: the practical and symbolic aspects of performance pp. 586-607

John Millar, Frank Mueller and Chris Carter

Valuing soccer players: on the valuation dynamics of an online user community pp. 608-626

Dominic Detzen and Lukas Löhlein

Review Papers Examining accountability in relation to local football communities pp. 627-637

John Edward Burns and Stephen Jollands

The spread of sportswashing within top-flight football: a discussion of its underpinnings, mechanisms and probable consequences pp. 638-648

Robin Roslender

Why does the European football market need a revolution? pp. 649-660

Massimo Ruberti

A reflection on contemporary myths of women's football: a historical analysis pp. 661-671

Christine Cooper

NPOs and private governance forms for football clubs: towards a blended model pp. 672-681

Deborah Agostino and Anna Thomasson

Commentaries From amateurism to professionalism: legislation changes transforming Brazilian football pp. 682-685

Ricardo Miorin Gomes, Ricardo Corrêa Gomes and Erika Lisboa

Last man standing: goalkeeping – an art or a science? pp. 686-689

Hamish McKenzie

“It is coming home to Rome” – social engagement and creativity in reactions to England national football team losing Euro 2020 pp. 690-694

Katarzyna Herd

A football debate: the future of football accountability research pp. 695-699

Christina Philippou

“Football is war” – FIFA's reactions to a real war and the response of football fans pp. 700-706

Abdel K. Halabi and Brendan O’Connell

The special thing of clubs in the German football Bundesliga – about the legal forms of the clubs and the resulting consequences pp. 707-710

Stefan Ingerfurth

Volume 37, issue 1, 2023

Doing critical dialogic accounting and accountability research: an analytical framework and case illustration pp. 1-30

Farzana Aman Tanima, Judy Brown and Trevor Hopper

Politics of accounting evidence in privatising telecommunications in Sri Lanka pp. 31-58

Gayathri Gunatilake, Beverley Lord and Keith Dixon

The role of the professional association in the translation of accrual accounting in the Sri Lankan public sector pp. 59-84

Thusitha Dissanayake and Steven Dellaportas

Monetization of politics and public procurement in Ghana pp. 85-118

Philippe Jacques Codjo Lassou, Matthew Sorola, Daniela Senkl, Sarah George Lauwo and Chelsea Masse

Public accountability failure in solving a public nuisance: stakeholder disengagement in a clash of Western and Islamic worldviews pp. 119-149

Md Tarikul Islam, Mia Mahmudur Rahim and Sanjaya Chinthana Kuruppu

The embedded construction of price fairness evaluations: a case study of Air Greenland pp. 150-175

Sof Thrane, Lars Balslev and Ivar Friis

Accountability, emergency and liberty during COVID-19 in the UK 2020–22 pp. 176-198

Laurence Ferry, Henry Midgley and Stuart Green

Neoliberalism and New Public Management: decision-making and accountability in a public–private partnership pp. 199-226

Lachlan McDonald-Kerr and Gordon Boyce

Carbon toolmaking: responding to multiple interacting logics in carbon management pp. 227-256

Binh Bui, Zichao (Alex) Wang and Matthäus Tekathen

Content moderation on social media: constructing accountability in the digital space pp. 257-279

Conor Clune and Emma McDaid

Technological innovation and the co-production of accounting services in small accounting firms pp. 280-305

Grégory Jemine, François-Régis Puyou and Florence Bouvet

Epistolizing accountability: a critical exploration of INGO annual report leaders' letters pp. 306-335

Helen Abnett

Contextualised accountant stereotypes: understanding their social construction and reconstruction in Chinese society pp. 336-362

Yuheng Wang and Junyuan Chen

Understanding absences and ambiguities of Post-decision Project Evaluation in the UK's PPPs: drawing from the sociology of ignorance pp. 363-392

Xia Shu, Stewart Smyth and Jim Haslam

Beyond persuasive representations of facts: “figuring out” what sustainable value creation means in practice pp. 393-426

Cristiano Busco, Fabrizio Granà and Maria Federica Izzo