Economics at your fingertips  

Accounting, Auditing & Accountability Journal

1988 - 2022

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

From Emerald Group Publishing Limited
Bibliographic data for series maintained by Emerald Support ().

Access Statistics for this journal.
Track citations for all items by RSS feed
Is something missing from the series or not right? See the RePEc data check for the archive and series.

Volume 1233, issue 4, 2020

Problematizing profit and profitability: discussions pp. 753-793 Downloads
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 36, issue 9, 2022

Adopting and adapting sustainability accounting: fit and faith in a family business pp. 1-31 Downloads
Rebecca Maughan
Shareholder sentiment at general meetings: speculating on colonialism pp. 32-60 Downloads
Sean Bradley Power and Niamh M. Brennan
Digitalization in accounting–Warmly embraced or coldly ignored? pp. 61-85 Downloads
Mieke Jans, Banu Aysolmaz, Maarten Corten, Anant Joshi and Mathijs van Peteghem
Between consultation and control: how incubators perform a governance function for entrepreneurial firms pp. 86-107 Downloads
Andreas Flanschger, Rafael Heinzelmann and Martin Messner
Internal auditor independence as a situated practice: four archetypes pp. 108-134 Downloads
Gunilla Eklöv Alander
Accountability and music: accounting, emotions and responses to the 1913 concert for Giuseppe Verdi pp. 135-160 Downloads
Elena Giovannoni, Maria Cleofe Giorgino and Roberto Di Pietra

Volume 36, issue 4, 2022

The contested nature of third-sector organisations pp. 1065-1077 Downloads
Audrey Paterson, Marc Jegers and Irvine Lapsley
Do accounting disclosures help or hinder individual donors’ trust repair after negative events? pp. 1078-1109 Downloads
Zhengqi Guo, Matthew Hall and Leona Wiegmann
Accountability logics in disability service NPOs – Incorporating the role of service user advocacy in accountability and management control systems pp. 1110-1136 Downloads
Frank Conaty and Geraldine Robbins
Coordination in a not-for-profit organisation during the COVID-19 pandemic: organisational sensemaking during planning meetings pp. 1137-1166 Downloads
Ralph Kober and Paul J. Thambar
Artificializing accounting numbers: a sensemaking perspective in times of crisis pp. 1167-1193 Downloads
Nhung Thi Hong Hoang
Framing the use of performance management in universities: the paradox of business disciplines pp. 1194-1219 Downloads
Noel Hyndman and Mariannunziata Liguori

Volume 36, issue 3, 2022

Principles-based risk regulatory reforms and management control practices: a field study pp. 773-800 Downloads
Habib Mahama, Tarek Rana, Timothy Marjoribanks and Mohamed Z. Elbashir
Green governmentality and climate change risk management: the case of a regulatory reform in Bangladesh pp. 801-829 Downloads
Tarek Rana, Alan Lowe and Md Saiful Azam
Missing voices in GRI standards? Distinct material concerns of Latin American stakeholders revealed by COVID-19 pp. 830-858 Downloads
James Hazelton, Shane Leong and Edward Tello
Quaker accountability regimes: the case of the Richardson family networks, 1840–1914 pp. 859-884 Downloads
Tom McLean, Tom McGovern, Richard Slack and Malcolm McLean
Orchestration and consolidation in corporate sustainability reporting. The legacy of the Corporate Reporting Dialogue pp. 885-912 Downloads
N. Rowbottom
It's a gift – Samuel Pepys and Sir William Warren, an account of gifts, bribes and kickbacks pp. 913-932 Downloads
Karen McBride
Corporate accountability during crisis in the digitized era pp. 933-964 Downloads
Maryam Firoozi and Chih Hao Ku
The professional identity of accountants – an empirical analysis of job advertisements pp. 965-1001 Downloads
Christian Ott
Calculating a life: classification, valuation and compensation in the British abolition of slavery pp. 1002-1031 Downloads
Ingrid Jeacle
Methodological Paper What counts as “good” qualitative accounting research? Researchers' perspectives on assessing and proving research quality pp. 1032-1057 Downloads
Ileana Steccolini

Volume 36, issue 2, 2022

A car wash: post-truth politics, Petrobras and ethics of the real pp. 437-463 Downloads
Barbara d.L. Voss, David B. Carter and Rebecca Warren
Playing to the audience? Multilevel interactions between stakeholders and institutions around CSR in Bangladesh pp. 464-493 Downloads
Taposh Roy, Jon Burchell and Joanne Cook
Enhancing value in healthcare: towards a trans-disciplinary approach pp. 494-519 Downloads
William Maguire and Lyn Murphy
Positioning Prem Sikka’s academic activism in the third space pp. 520-560 Downloads
Grant Samkin
Prison break from financialization: the case of the PRI reporting and assessment framework pp. 561-590 Downloads
Diane-Laure Arjaliès, Daniela Laurel-Fois and Nicolas Mottis
Debating accounting and sustainability: from incompatibility to rapprochement in the pursuit of corporate sustainability pp. 591-619 Downloads
Max Baker, Rob Gray and Stefan Schaltegger
Disputed interpretations and active strategies of resistance during an audit regulatory debate pp. 620-648 Downloads
Michael Harber, Grietjie Verhoef and Charl de Villiers
The COVID-19 pandemic: opportunity or challenge for climate change risk disclosure? pp. 649-676 Downloads
Walid Ben-Amar, Breeda Comyns and Isabelle Martinez
Algorithmic accountability: robodebt and the making of welfare cheats pp. 677-711 Downloads
Mona Nikidehaghani, Jane Andrew and Corinne Cortese
“On duty in pursuit of the natives”: accounting and truth-telling about Australia's frontier wars pp. 712-738 Downloads
Nicole Sutton
The loopholes of algorithmic public services: an “intelligent” accountability research agenda pp. 739-763 Downloads
Enrico Bracci

Volume 36, issue 1, 2022

Accounting for the Nazi Aryanisation of German banks pp. 1-23 Downloads
Erin Jade Twyford and Warwick Funnell
From the abacus to enterprise resource planning: is blockchain the next big accounting tool? pp. 24-62 Downloads
D. Dulani Jayasuriya and Alexandra Sims
Tackling the integration challenge between environmental strategy and environmental management accounting pp. 63-95 Downloads
Nuwan Gunarathne, Ki-Hoon Lee and Pubudu K. Hitigala Kaluarachchilage
Indigenous practices of accounting on the ground: a Bourdieusian perspective pp. 96-119 Downloads
Peni Fukofuka, Matthew Scobie and Glenn Finau
Professional judgement in accounting and Aristotelian practical wisdom pp. 120-145 Downloads
Andrew West and Sherrena Buckby
The anatomy of tragedy: Starbucks as a politics of displacement pp. 146-176 Downloads
David B. Carter, Rebecca Warren and Anne Steinhoff
Consequences of CSR reporting regulations worldwide: a review and research agenda pp. 177-208 Downloads
Abdifatah Ahmed Haji, Paul Coram and Indrit Troshani
Digital transformation and accountants as advisors pp. 209-237 Downloads
Ogan Yigitbasioglu, Peter Green and May-Yin Decca Cheung
Competing institutional logics and power dynamics in Islamic financial reporting standardisation projects pp. 238-266 Downloads
Ahmad Abras and Kelum Jayasinghe
(Dys)functionality of intentions or outcomes? Performance funding of Danish schools pp. 267-294 Downloads
Morten Lund Poulsen, Per Nikolaj Bukh and Karina Skovvang Christensen
Impact valuations in social finance: emic and polyvocal stakeholder accounts pp. 295-322 Downloads
Kate Ruff, Pier-Luc Nappert and Cameron Graham
Self, ethics, morality and accountability: a case of a public university pp. 323-347 Downloads
Kate Thuy Mai and Zahirul Hoque
Envisioning legitimacy: visual dimensions of NGO annual reports pp. 348-377 Downloads
Alpa Dhanani and Denis Kennedy
Resisting accounting in the name of discipline pp. 378-402 Downloads
Ludivine Perray-Redslob and Jeremy Morales
Methodological Insights “Materiality is …”: sensemaking and sensegiving through storytelling pp. 403-427 Downloads
Rebecca Bolt and Helen Tregidga

Volume 35, issue 9, 2022

Calculative practices, social movements and the rise of collective identity: how #istayathome mobilised a nation pp. 1-27 Downloads
Matteo La Torre, Patrizia Di Tullio, Paola Tamburro, Maurizio Massaro and Michele Antonio Rea
The language of profit warnings: a case of denial, defiance, desperation and defeat pp. 28-56 Downloads
Victoria C. Edgar, Niamh M. Brennan and Sean Bradley Power
Hospital accreditation systems and salience of organisational tensions pp. 57-80 Downloads
Geraldine Robbins, Breda Sweeney and Miguel Vega
Centers of data appropriation: evidence from a Nordic hotel chain pp. 81-108 Downloads
Dan-Richard Knudsen, Anatoli Bourmistrov and Katarina Kaarbøe
Artificial intelligence based decision-making in accounting and auditing: ethical challenges and normative thinking pp. 109-135 Downloads
Othmar Manfred Lehner, Kim Ittonen, Hanna Silvola, Eva Ström and Alena Wührleitner
Exploring the “theory is king” thesis in accounting research: the case of actor-network theory pp. 136-167 Downloads
Kari Lukka, Sven Modell and Eija Vinnari
Blockchain in the accounting, auditing and accountability fields: a bibliometric and coding analysis pp. 168-203 Downloads
Silvana Secinaro, Francesca Dal Mas, Valerio Brescia and Davide Calandra
Exploring blockchain in the accounting domain: a bibliometric analysis pp. 204-233 Downloads
Alessandra Lardo, Katia Corsi, Ashish Varma and Daniela Mancini
The stereotype of accountants: using a personality approach to assess the perspectives of laypeople pp. 234-271 Downloads
Fernanda Leão and Delfina Gomes
The fate of accounting for public governance development pp. 272-303 Downloads
Giuseppe Grossi and Daniela Argento
How accounting creates performative moments and performative momentum pp. 304-329 Downloads
Carl Henning Christner and Ebba Sjögren
Critical race theory, counter-accounting, and the emancipatory potential of counter-stories pp. 330-358 Downloads
Erin Jade Twyford, Farzana Aman Tanima and Sendirella George
Public-private partnership in Alberta, Canada: a path dependence perspective pp. 359-381 Downloads
Michael Opara, Robert Rankin, Ran Ling and Thien Le
Methodological insights: interview quotations in accounting research pp. 382-411 Downloads
Niamh M. Brennan
Sustainability and technology: the contribution of “managerial talk” to the three pillars framework pp. 412-441 Downloads
Olga Golubeva

Volume 35, issue 8, 2022

Model of integrated reporting “concept in practice” in the light of pragmatic constructivist paradigm: case studies of life science companies pp. 1745-1774 Downloads
Joanna Dyczkowska and Justyna Fijałkowska
Emerging from the shadow of the Soviet Union: the case of the accountancy field in Latvia pp. 1775-1802 Downloads
Arturs Praulins, Crawford William Spence and Georgios Voulgaris
The commercialist identity of mid-tier firm auditors: a precarious balancing of priorities pp. 1803-1829 Downloads
Michael Harber and Gizelle D. Willows
Boundary work at the margins of politics and auditing: rationalising advertising probity in Ontario pp. 1830-1861 Downloads
Paul Andon, Clinton Free, Vaughan Radcliffe and Mitchell Stein
Hybridity in a hotel chain: designing a package of controls to sustain a hybrid mission pp. 1862-1891 Downloads
Lies Bouten and Sophie Hoozée

Volume 35, issue 7, 2021

Blockchain in accounting, accountability and assurance: an overview pp. 1493-1506 Downloads
Rosanna Spanò, Maurizio Massaro, Luca Ferri, John Dumay and Jana Schmitz
Blockchain in accounting research: current trends and emerging topics pp. 1507-1533 Downloads
Tatiana Garanina, Mikko Ranta and John Dumay
The disruption of blockchain in auditing – a systematic literature review and an agenda for future research pp. 1534-1565 Downloads
Rosa Lombardi, Charl de Villiers, Nicola Moscariello and Michele Pizzo
Blockchain technology design in accounting: Game changer to tackle fraud or technological fairy tale? pp. 1566-1597 Downloads
Piera Centobelli, Roberto Cerchione, Pasquale Del Vecchio, Eugenio Oropallo and Giustina Secundo
Standard setting in times of technological change: accounting for cryptocurrency holdings pp. 1598-1624 Downloads
Paola Ramassa and Giulia Leoni
Understanding accountability in blockchain systems pp. 1625-1655 Downloads
Bridget Tyma, Rina Dhillon, Prabhu Sivabalan and Bernhard Wieder
Client use of blockchain technology: exploring its (potential) impact on financial statement audits of Australian accounting firms pp. 1656-1684 Downloads
Maria Cadiz Dyball and Ravi Seethamraju
Toward an omniopticon: the potential of blockchain technology toward influencing vulnerable populations in contested markets pp. 1685-1713 Downloads
Heather Carrasco and Andrea M. Romi
How can NGO accountability practices be improved with technologies such as blockchain and triple-entry accounting? pp. 1714-1742 Downloads
Sanjaya Chinthana Kuruppu, Dinithi Dissanayake and Charl de Villiers

Volume 35, issue 6, 2022

Space for accounting and accountability: realising potential management accounting research contributions to the space sector pp. 1353-1374 Downloads
Basil P. Tucker and Hank C. Alewine
On the legitimacy and apoliticality of public sector performance audit: exploratory evidence from Canada and Denmark pp. 1375-1401 Downloads
Mouna Hazgui, Peter Triantafillou and Signe Elmer Christensen
Avoiding Whig interpretations in historical research: an illustrative case study pp. 1402-1430 Downloads
Angélica Vasconcelos, Alan Sangster and Lúcia Lima Rodrigues
Accountability and governance in implementing the Sustainable Development Goals in a developing country context: evidence from Tanzania pp. 1431-1461 Downloads
Sarah George Lauwo, John De-Clerk Azure and Trevor Hopper
Methodological Insights Accounting talk: developing conversation analysis in accounting research pp. 1462-1484 Downloads
Max Baker, Jane Andrew and John Roberts

Volume 35, issue 5, 2021

Accountingization, colonization and hybridization in historical perspective: the relationship between hospital accounting and clinical medicine in late 20th century Britain pp. 1189-1211 Downloads
Florian Gebreiter
The unfolding rationales surrounding management accounting innovations: a balanced scorecard case pp. 1212-1238 Downloads
Claudio de Araujo Wanderley, John Cullen and Mathew Tsamenyi
Call to service: The Register of Australian Accountants for National Service 1940–1944 pp. 1239-1261 Downloads
Phillip E. Cobbin and Warwick Funnell
“Fumifugium: Or the inconvenience of the Aer and Smoake of London Dissipated”: emancipatory social accounting in 17th century London pp. 1262-1286 Downloads
Jill Atkins and Karen McBride
Combining accountability forms: transparency and “intelligent” accountability in a public service organization pp. 1287-1315 Downloads
Brianna O'Regan, Robyn King and David Smith
Understanding reporting boundaries in annual reports: a conceptual framework pp. 1316-1348 Downloads
Lyndie Bayne

Volume 35, issue 4, 2021

Can “sin industries” prove their legitimacy through CSR reporting? A study of UK tobacco and gambling companies pp. 1009-1034 Downloads
Asahita Dhandhania and Eleanor O'Higgins
Accounting articles on developing countries in ranked English language journals: a meta-review pp. 1035-1060 Downloads
Olayinka Moses and Trevor Hopper
Exploring accountability of Australia and New Zealand's temporary labour mobility programmes in Samoa using a talanoa approach pp. 1061-1092 Downloads
Stephanie Perkiss, Tautalaaso Taule’alo, Olivia Dun, Natascha Klocker, Asenati Liki and Farzana Tanima
The dramaturgy of earnings guidance: an institutional analysis of a soft landing pp. 1093-1120 Downloads
Thomas A. King and Timothy J. Fogarty
The effects of strategic choices and sustainability control systems in the emergence of organizational capabilities for sustainability pp. 1121-1153 Downloads
Karola Bastini, Fares Getzin and Maik Lachmann
The development and application of a decision-useful measure of environmental best practice for the mining industry pp. 1154-1181 Downloads
Glen Hutchings and Craig Deegan

Volume 35, issue 3, 2021

Accounting, performance and accountability challenges in hybrid organisations: a value creation perspective pp. 577-597 Downloads
Giuseppe Grossi, Jarmo Vakkuri and Massimo Sargiacomo
Hybrid organizations and an ethic of accountability: the role of accountability systems in constructing responsible hybridity pp. 598-626 Downloads
Lisa Baudot, Jesse Dillard and Nadra Pencle
Hybridization as practice: clinical engagement with performance metrics and accounting technologies in the English NHS pp. 627-657 Downloads
Christos Begkos and Katerina Antonopoulou
Regulation as a force for hybrid organization: evidence from the Bonneville Power Administration (1980–2012) pp. 658-680 Downloads
Amanda M. Convery and Matt Kaufman
(Counter) accounting for hybrid organising: a case of the Great Exhibition of the North pp. 681-705 Downloads
Laurence Ferry and Richard Slack
Accounting in and for hybrids. Observations of the power of disentanglements pp. 706-733 Downloads
Gustaf Kastberg Weichselberger and Cristian Lagström
Ambidextrous sustainability, organisational structure and performance in hybrid organisations pp. 734-769 Downloads
Joshua Maine, Emilia Florin Samuelsson and Timur Uman
Competing logics in a hybrid organization: ICT service provision in the Italian health care sector pp. 770-800 Downloads
Laura Maran and Alan Lowe
Hybridity and the use of performance measurement: facilitating compromises or creating moral struggles? Insights from healthcare organizations pp. 801-829 Downloads
Agathe Morinière and Irène Georgescu
Biased by design – the case of horizontal accountability in a hybrid organization pp. 830-862 Downloads
Tomi Rajala and Petra Kokko
Accounting, microfoundations, hybridization and longitudinal conflict in a Finnish health care organization pp. 863-886 Downloads
Antti Rautiainen, Toni Mättö, Kari Sippola and Jukka O. Pellinen
Disaster governance and hybrid organizations: accounting, performance challenges and evacuee housing pp. 887-916 Downloads
Massimo Sargiacomo and Stephen P. Walker
What is good work in a hybrid organization? On the efforts of sequencing registers of valuation pp. 917-949 Downloads
Ida Schrøder, Emilia Cederberg and Amalie M. Hauge
The impact of hybridity on PPP governance and related accountability mechanisms: the case of UK education PPPs pp. 950-980 Downloads
Anne Stafford and Pamela Stapleton
Network control and balanced scorecard as inscriptions in purchaser–provider arrangements: insights from a hybrid government agency pp. 981-1005 Downloads
Nur Haiza Muhammad Zawawi and Zahirul Hoque

Volume 35, issue 2, 2021

The “accountant” stereotype in the Florentine medieval popular culture: “galantuomini” or usurers? pp. 241-270 Downloads
Jonida Carungu and Matteo Molinari
“What a wonderful world!”: human relatedness, social space and accountability through action in a top-level amateur choir pp. 271-299 Downloads
Ivo De Loo and Pieter Kamminga
Larson and socio-economic closures in public accountancy professionalization pp. 300-324 Downloads
Thomas A. Lee
The influence of organisational culture on corporate accountants' ethical judgement and ethical intention in Vietnam pp. 325-354 Downloads
Lan Anh Nguyen, Steven Dellaportas, Gillian Maree Vesty, Pham Van Anh Thi, Lilibeth Jandug and Eva Tsahuridu
Century plus journeys: using career crafting to explore the career success of pioneer women accountants pp. 355-384 Downloads
Mohini P. Vidwans and Rosalind H. Whiting
The disclosure of the materiality process in sustainability reporting by Spanish state-owned enterprises pp. 385-412 Downloads
Mercedes Ruiz-Lozano, Marta De Vicente-Lama, Pilar Tirado-Valencia and Magdalena Cordobés-Madueño
Democracy, accountability and audit: the creation of the UK NAO as a defence of liberty pp. 413-438 Downloads
Laurence Ferry and Henry Midgley
Professionalisation of accounting in developing countries: 25 years of research pp. 439-462 Downloads
Prem W. Senarath Yapa
Balancing unity and diversity in a not-for-profit inter-organizational partnership through lateral accountability mechanisms pp. 463-491 Downloads
Jinhua Chen, Graeme Harrison and Lu Jiao
Accounting for the “transcendent self”: spirituality, narcissism, testimony and gift pp. 492-517 Downloads
Giulia Achilli, Cristiano Busco and Elena Giovannoni
Strategising management accounting: liberal origins and neoliberal trends pp. 518-546 Downloads
Chandana Alawattage and Danture Wickramasinghe
Seeking transparency makes one blind: how to rethink disclosure, account for nature and make corporations sustainable pp. 547-566 Downloads
Paolo Quattrone

Volume 35, issue 1, 2021

The pervasive role of accounting and accountability during the COVID-19 emergency pp. 1-19 Downloads
Giulia Leoni, Alessandro Lai, Riccardo Stacchezzini, Ileana Steccolini, Stephen Brammer, Martina Linnenluecke and Istemi Demirag
How to communicate and use accounting to ensure buy-in from stakeholders: lessons for organizations from governments' COVID-19 strategies pp. 20-34 Downloads
Charl de Villiers and Matteo Molinari
Public engagement and dialogic accounting through social media during COVID-19 crisis: a missed opportunity? pp. 35-47 Downloads
Stefano Landi, Antonio Costantini, Marco Fasan and Michele Bonazzi
Turning around accountability pp. 48-60 Downloads
Yingru Li, John McKernan and Meiyi Chen
Public universities and impacts of COVID-19 in Australia: risk disclosures and organisational change pp. 61-73 Downloads
Garry D. Carnegie, James Guthrie and Ann Martin-Sardesai
Old ways and new means: Indigenous accountings during and beyond the pandemic pp. 74-84 Downloads
Glenn Finau and Matthew Scobie
The view from the front line: shifting beneficiary accountability and interrelatedness in the time of a global pandemic pp. 85-96 Downloads
David Yates and Rita Maria Difrancesco
Assessing and managing the impact of COVID-19: a study of six European cities participating in a circular economy project pp. 97-107 Downloads
Cristiana Parisi and Justyna Bekier
Paradoxical tensions of the COVID-19 pandemic: a paradox theory perspective on the role of management control systems in helping organizations survive crises pp. 108-119 Downloads
Ralph Kober and Paul J. Thambar
Accounting for biosecurity in Italy under COVID-19 lockdown pp. 120-130 Downloads
Valerio Antonelli, Michele Bigoni, Warwick Funnell and Emanuela Mattia Cafaro
Big4 responses to the COVID-19 crisis: an examination of Bauman's moral impulse pp. 131-145 Downloads
Maryam Safari, Eva Tsahuridu and Alan Lowe
Supreme emergencies and public accountability: the case of procurement in the UK during the Covid-19 pandemic pp. 146-157 Downloads
S. Sian and Stewart Smyth
Practical expedients and theoretical flaws: the IASB's legitimacy strategy during the COVID-19 pandemic pp. 158-168 Downloads
Nicola Moscariello and Michele Pizzo
Dynamic accountability and the role of risk reporting during a global pandemic pp. 169-185 Downloads
Chiara Crovini, Stefan Schaper and Lorenzo Simoni
The rhetoric of New Zealand's COVID-19 response pp. 186-198 Downloads
Binh Bui, Olayinka Moses and John Dumay
Emotions, moods and hyperreality: social media and the stock market during the first phase of COVID-19 pandemic pp. 199-215 Downloads
Arianna Lazzini, Simone Lazzini, Federica Balluchi and Marco Mazza
COVID-19 and global clothing retailers' responsibility to vulnerable workers: NGO counter-rhetoric pp. 216-228 Downloads
Nglaa Ahmad, Shamima Haque and Muhammad Azizul Islam
Accounting and gender equality in (times of) crisis: toward an accounting that accommodates for emotional work? pp. 229-239 Downloads
Ludivine Perray-Redslob and Dima Younes
Page updated 2023-06-04