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.
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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 36, issue 9, 2022
- Adopting and adapting sustainability accounting: fit and faith in a family business pp. 1-31

- Rebecca Maughan
- Shareholder sentiment at general meetings: speculating on colonialism pp. 32-60

- Sean Bradley Power and Niamh M. Brennan
- Digitalization in accounting–Warmly embraced or coldly ignored? pp. 61-85

- 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

- Andreas Flanschger, Rafael Heinzelmann and Martin Messner
- Internal auditor independence as a situated practice: four archetypes pp. 108-134

- Gunilla Eklöv Alander
- Accountability and music: accounting, emotions and responses to the 1913 concert for Giuseppe Verdi pp. 135-160

- Elena Giovannoni, Maria Cleofe Giorgino and Roberto Di Pietra
Volume 36, issue 4, 2022
- The contested nature of third-sector organisations pp. 1065-1077

- Audrey Paterson, Marc Jegers and Irvine Lapsley
- Do accounting disclosures help or hinder individual donors’ trust repair after negative events? pp. 1078-1109

- 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

- 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

- Ralph Kober and Paul J. Thambar
- Artificializing accounting numbers: a sensemaking perspective in times of crisis pp. 1167-1193

- Nhung Thi Hong Hoang
- Framing the use of performance management in universities: the paradox of business disciplines pp. 1194-1219

- 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

- 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

- 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

- James Hazelton, Shane Leong and Edward Tello
- Quaker accountability regimes: the case of the Richardson family networks, 1840–1914 pp. 859-884

- 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

- N. Rowbottom
- It's a gift – Samuel Pepys and Sir William Warren, an account of gifts, bribes and kickbacks pp. 913-932

- Karen McBride
- Corporate accountability during crisis in the digitized era pp. 933-964

- Maryam Firoozi and Chih Hao Ku
- The professional identity of accountants – an empirical analysis of job advertisements pp. 965-1001

- Christian Ott
- Calculating a life: classification, valuation and compensation in the British abolition of slavery pp. 1002-1031

- Ingrid Jeacle
- Methodological Paper What counts as “good” qualitative accounting research? Researchers' perspectives on assessing and proving research quality pp. 1032-1057

- Ileana Steccolini
Volume 36, issue 2, 2022
- A car wash: post-truth politics, Petrobras and ethics of the real pp. 437-463

- 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

- Taposh Roy, Jon Burchell and Joanne Cook
- Enhancing value in healthcare: towards a trans-disciplinary approach pp. 494-519

- William Maguire and Lyn Murphy
- Positioning Prem Sikka’s academic activism in the third space pp. 520-560

- Grant Samkin
- Prison break from financialization: the case of the PRI reporting and assessment framework pp. 561-590

- 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

- Max Baker, Rob Gray and Stefan Schaltegger
- Disputed interpretations and active strategies of resistance during an audit regulatory debate pp. 620-648

- Michael Harber, Grietjie Verhoef and Charl de Villiers
- The COVID-19 pandemic: opportunity or challenge for climate change risk disclosure? pp. 649-676

- Walid Ben-Amar, Breeda Comyns and Isabelle Martinez
- Algorithmic accountability: robodebt and the making of welfare cheats pp. 677-711

- 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

- Nicole Sutton
- The loopholes of algorithmic public services: an “intelligent” accountability research agenda pp. 739-763

- Enrico Bracci
Volume 36, issue 1, 2022
- Accounting for the Nazi Aryanisation of German banks pp. 1-23

- Erin Jade Twyford and Warwick Funnell
- From the abacus to enterprise resource planning: is blockchain the next big accounting tool? pp. 24-62

- D. Dulani Jayasuriya and Alexandra Sims
- Tackling the integration challenge between environmental strategy and environmental management accounting pp. 63-95

- Nuwan Gunarathne, Ki-Hoon Lee and Pubudu K. Hitigala Kaluarachchilage
- Indigenous practices of accounting on the ground: a Bourdieusian perspective pp. 96-119

- Peni Fukofuka, Matthew Scobie and Glenn Finau
- Professional judgement in accounting and Aristotelian practical wisdom pp. 120-145

- Andrew West and Sherrena Buckby
- The anatomy of tragedy: Starbucks as a politics of displacement pp. 146-176

- David B. Carter, Rebecca Warren and Anne Steinhoff
- Consequences of CSR reporting regulations worldwide: a review and research agenda pp. 177-208

- Abdifatah Ahmed Haji, Paul Coram and Indrit Troshani
- Digital transformation and accountants as advisors pp. 209-237

- Ogan Yigitbasioglu, Peter Green and May-Yin Decca Cheung
- Competing institutional logics and power dynamics in Islamic financial reporting standardisation projects pp. 238-266

- Ahmad Abras and Kelum Jayasinghe
- (Dys)functionality of intentions or outcomes? Performance funding of Danish schools pp. 267-294

- Morten Lund Poulsen, Per Nikolaj Bukh and Karina Skovvang Christensen
- Impact valuations in social finance: emic and polyvocal stakeholder accounts pp. 295-322

- Kate Ruff, Pier-Luc Nappert and Cameron Graham
- Self, ethics, morality and accountability: a case of a public university pp. 323-347

- Kate Thuy Mai and Zahirul Hoque
- Envisioning legitimacy: visual dimensions of NGO annual reports pp. 348-377

- Alpa Dhanani and Denis Kennedy
- Resisting accounting in the name of discipline pp. 378-402

- Ludivine Perray-Redslob and Jeremy Morales
- Methodological Insights “Materiality is …”: sensemaking and sensegiving through storytelling pp. 403-427

- 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

- 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

- Victoria C. Edgar, Niamh M. Brennan and Sean Bradley Power
- Hospital accreditation systems and salience of organisational tensions pp. 57-80

- Geraldine Robbins, Breda Sweeney and Miguel Vega
- Centers of data appropriation: evidence from a Nordic hotel chain pp. 81-108

- 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

- 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

- Kari Lukka, Sven Modell and Eija Vinnari
- Blockchain in the accounting, auditing and accountability fields: a bibliometric and coding analysis pp. 168-203

- Silvana Secinaro, Francesca Dal Mas, Valerio Brescia and Davide Calandra
- Exploring blockchain in the accounting domain: a bibliometric analysis pp. 204-233

- 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

- Fernanda Leão and Delfina Gomes
- The fate of accounting for public governance development pp. 272-303

- Giuseppe Grossi and Daniela Argento
- How accounting creates performative moments and performative momentum pp. 304-329

- Carl Henning Christner and Ebba Sjögren
- Critical race theory, counter-accounting, and the emancipatory potential of counter-stories pp. 330-358

- Erin Jade Twyford, Farzana Aman Tanima and Sendirella George
- Public-private partnership in Alberta, Canada: a path dependence perspective pp. 359-381

- Michael Opara, Robert Rankin, Ran Ling and Thien Le
- Methodological insights: interview quotations in accounting research pp. 382-411

- Niamh M. Brennan
- Sustainability and technology: the contribution of “managerial talk” to the three pillars framework pp. 412-441

- 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

- Joanna Dyczkowska and Justyna Fijałkowska
- Emerging from the shadow of the Soviet Union: the case of the accountancy field in Latvia pp. 1775-1802

- Arturs Praulins, Crawford William Spence and Georgios Voulgaris
- The commercialist identity of mid-tier firm auditors: a precarious balancing of priorities pp. 1803-1829

- Michael Harber and Gizelle D. Willows
- Boundary work at the margins of politics and auditing: rationalising advertising probity in Ontario pp. 1830-1861

- 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

- Lies Bouten and Sophie Hoozée
Volume 35, issue 7, 2021
- Blockchain in accounting, accountability and assurance: an overview pp. 1493-1506

- Rosanna Spanò, Maurizio Massaro, Luca Ferri, John Dumay and Jana Schmitz
- Blockchain in accounting research: current trends and emerging topics pp. 1507-1533

- 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

- 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

- 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

- Paola Ramassa and Giulia Leoni
- Understanding accountability in blockchain systems pp. 1625-1655

- 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

- Maria Cadiz Dyball and Ravi Seethamraju
- Toward an omniopticon: the potential of blockchain technology toward influencing vulnerable populations in contested markets pp. 1685-1713

- 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

- 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

- 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

- Mouna Hazgui, Peter Triantafillou and Signe Elmer Christensen
- Avoiding Whig interpretations in historical research: an illustrative case study pp. 1402-1430

- 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

- Sarah George Lauwo, John De-Clerk Azure and Trevor Hopper
- Methodological Insights Accounting talk: developing conversation analysis in accounting research pp. 1462-1484

- 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

- Florian Gebreiter
- The unfolding rationales surrounding management accounting innovations: a balanced scorecard case pp. 1212-1238

- 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

- 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

- Jill Atkins and Karen McBride
- Combining accountability forms: transparency and “intelligent” accountability in a public service organization pp. 1287-1315

- Brianna O'Regan, Robyn King and David Smith
- Understanding reporting boundaries in annual reports: a conceptual framework pp. 1316-1348

- 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

- Asahita Dhandhania and Eleanor O'Higgins
- Accounting articles on developing countries in ranked English language journals: a meta-review pp. 1035-1060

- 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

- 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

- 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

- 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

- 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

- 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

- 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

- Christos Begkos and Katerina Antonopoulou
- Regulation as a force for hybrid organization: evidence from the Bonneville Power Administration (1980–2012) pp. 658-680

- Amanda M. Convery and Matt Kaufman
- (Counter) accounting for hybrid organising: a case of the Great Exhibition of the North pp. 681-705

- Laurence Ferry and Richard Slack
- Accounting in and for hybrids. Observations of the power of disentanglements pp. 706-733

- Gustaf Kastberg Weichselberger and Cristian Lagström
- Ambidextrous sustainability, organisational structure and performance in hybrid organisations pp. 734-769

- 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

- 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

- Agathe Morinière and Irène Georgescu
- Biased by design – the case of horizontal accountability in a hybrid organization pp. 830-862

- Tomi Rajala and Petra Kokko
- Accounting, microfoundations, hybridization and longitudinal conflict in a Finnish health care organization pp. 863-886

- Antti Rautiainen, Toni Mättö, Kari Sippola and Jukka O. Pellinen
- Disaster governance and hybrid organizations: accounting, performance challenges and evacuee housing pp. 887-916

- 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

- 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

- 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

- 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

- 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

- Ivo De Loo and Pieter Kamminga
- Larson and socio-economic closures in public accountancy professionalization pp. 300-324

- Thomas A. Lee
- The influence of organisational culture on corporate accountants' ethical judgement and ethical intention in Vietnam pp. 325-354

- 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

- Mohini P. Vidwans and Rosalind H. Whiting
- The disclosure of the materiality process in sustainability reporting by Spanish state-owned enterprises pp. 385-412

- 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

- Laurence Ferry and Henry Midgley
- Professionalisation of accounting in developing countries: 25 years of research pp. 439-462

- Prem W. Senarath Yapa
- Balancing unity and diversity in a not-for-profit inter-organizational partnership through lateral accountability mechanisms pp. 463-491

- Jinhua Chen, Graeme Harrison and Lu Jiao
- Accounting for the “transcendent self”: spirituality, narcissism, testimony and gift pp. 492-517

- Giulia Achilli, Cristiano Busco and Elena Giovannoni
- Strategising management accounting: liberal origins and neoliberal trends pp. 518-546

- Chandana Alawattage and Danture Wickramasinghe
- Seeking transparency makes one blind: how to rethink disclosure, account for nature and make corporations sustainable pp. 547-566

- Paolo Quattrone
Volume 35, issue 1, 2021
- The pervasive role of accounting and accountability during the COVID-19 emergency pp. 1-19

- 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

- Charl de Villiers and Matteo Molinari
- Public engagement and dialogic accounting through social media during COVID-19 crisis: a missed opportunity? pp. 35-47

- Stefano Landi, Antonio Costantini, Marco Fasan and Michele Bonazzi
- Turning around accountability pp. 48-60

- Yingru Li, John McKernan and Meiyi Chen
- Public universities and impacts of COVID-19 in Australia: risk disclosures and organisational change pp. 61-73

- Garry D. Carnegie, James Guthrie and Ann Martin-Sardesai
- Old ways and new means: Indigenous accountings during and beyond the pandemic pp. 74-84

- 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

- 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

- 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

- Ralph Kober and Paul J. Thambar
- Accounting for biosecurity in Italy under COVID-19 lockdown pp. 120-130

- 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

- 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

- S. Sian and Stewart Smyth
- Practical expedients and theoretical flaws: the IASB's legitimacy strategy during the COVID-19 pandemic pp. 158-168

- Nicola Moscariello and Michele Pizzo
- Dynamic accountability and the role of risk reporting during a global pandemic pp. 169-185

- Chiara Crovini, Stefan Schaper and Lorenzo Simoni
- The rhetoric of New Zealand's COVID-19 response pp. 186-198

- 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

- 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

- 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

- Ludivine Perray-Redslob and Dima Younes
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