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Accounting, Auditing & Accountability Journal

2007 - 2021

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 34, issue 9, 2021

The influence of the Chinese government's political ideology in the field of corporate environmental reporting pp. 1-28 Downloads
Hui Situ, Carol Tilt and Pi-Shen Seet
Role and implementation of sustainability management control tools: critical aspects in the Italian context pp. 29-56 Downloads
Katia Corsi and Brunella Arru
Inscriptions without boundaries: how action at a distance is enabled on social media pp. 57-79 Downloads
Cecilia Gullberg and Noomi Weinryb

Volume 34, issue 3, 2020

Neoliberalism and management accounting: reconfiguring governmentality and extending territories pp. 489-504 Downloads
Danture Wickramasinghe, Christine Cooper and Chandana Alawattage
Peer-to-peer evaluations as narcissistic devices: fabricating an entrepreneurial community pp. 505-530 Downloads
Penelope Van den Bussche and Claire Dambrin
Tax Credits as an accounting technology of government: “showing my boys they have to work, because that is what happens” pp. 531-557 Downloads
Sara Closs-Davies, Doris M. Merkl-Davies and Koen P.R. Bartels
Toward an understanding of strategic control at a distance in public service delivery pp. 558-590 Downloads
Salman Ahmad, Ciaran Connolly and Istemi Demirag
Managers' subtle resistance to neoliberal reforms through and by means of management accounting pp. 591-615 Downloads
Elodie Allain, Célia Lemaire and Gulliver Lux
The resistance in management accounting practices towards a neoliberal economy pp. 616-650 Downloads
Padmi Nagirikandalage, Ben Binsardi, Kaouther Kooli and Anh Ngoc Pham
Unveiling a postcolonial neoliberalism: hybridised controls and emancipatory potentials for tea-plucking women in Sri Lanka pp. 651-679 Downloads
Seuwandhi Buddhika Ranasinghe and Danture Wickramasinghe
Methodological Insights Experiencing and knowing in the field: an autoethnographic account of conducting audit fieldwork in China pp. 680-698 Downloads
Yanru Zou

Volume 34, issue 2, 2020

Exploring the programmability of management accounting work for increasing automation: an interventionist case study pp. 253-280 Downloads
Tuomas Korhonen, Erno Selos, Teemu Laine and Petri Suomala
Research environment and organisational learning mechanisms in the age of pandemics: the case of accounting research pp. 281-306 Downloads
Indrit Troshani
Logics, complexities and paradoxical tensions: management controls in a clustered firm pp. 307-337 Downloads
Sujeewa Damayanthi, Tharusha N. Gooneratne and J.A.S.K. Jayakody
“Green washing” or “authentic effort”? An empirical investigation of the quality of sustainability reporting by banks pp. 338-369 Downloads
Habib Zaman Khan, Sudipta Bose, Abu Taher Mollik and Harun Harun
Performance measurement in a transitional economy: unfolding a case of KPIs pp. 370-396 Downloads
Shahzad Uddin, Boris Popesko, Šárka Papadaki and Jaroslav Wagner
Facilitating accountability in corporate sustainability reporting through Spotlight Accounting pp. 397-420 Downloads
Stephanie Perkiss, Leopold Bayerlein and Bonnie Amelia Dean
Calculative measures of organising and decision-making in developing countries: the case of a quasi-formal organisation in Ghana pp. 421-450 Downloads
Jacob Agyemang, Kelum Jayasinghe, Pawan Adhikari, Abongeh Tunyi and Simon Carmel
Methodological Insights Theory development in qualitative management control: revisiting the roles of triangulation and generalization pp. 451-479 Downloads
V.G. Sridharan

Volume 34, issue 1, 2020

The limits of institutional work: a field study on auditors' efforts to promote sustainability assurance in a trust society pp. 1-30 Downloads
Hanna Silvola and Eija Vinnari
Employees’ identification and management control systems: a case study of modern policing pp. 31-53 Downloads
Suresh Cuganesan and Clinton Free
On theoretical engorgement and the myth of fair value accounting in China: a reply pp. 54-57 Downloads
Kathryn Bewley, Cameron Graham and Songlan Peng
Global supply chains after COVID-19: the end of the road for neoliberal globalisation? pp. 58-84 Downloads
Clinton Free and Angela Hecimovic
Accounting's role in resisting wage theft: a labour process theory analysis pp. 85-110 Downloads
Da Yang, John Dumay and Dale Tweedie
Dialogical and situated accountability to the public. The reporting of nuclear incidents pp. 111-136 Downloads
Marie Kerveillant and Philippe Lorino
International comparability and translation: how is the concept of equivalence used and understood in accounting research? pp. 137-163 Downloads
Jenni Laaksonen
Can databases facilitate accountability? The case of Australian mercury accounting via the National Pollutant Inventory pp. 164-193 Downloads
Md. Hafij Ullah, James Hazelton and Peter F Nelson
Accounting for control of Italian culture in the Fascist Ethical State: the Alla Scala Opera House pp. 194-222 Downloads
Michele Bigoni, Warwick Funnell, Enrico Deidda Gagliardo and Mariarita Pierotti
Methodological Insights Jumping through hoops: publishing interview-based management accounting research pp. 223-241 Downloads
Basil P. Tucker

Volume 33, issue 8, 2020

The interplay between home and host logics of accountability in multinational corporations (MNCs): the case of the Fundão dam disaster pp. 1761-1789 Downloads
Maryam Safari, Vincent Bicudo de Castro and Ileana Steccolini
Reflections on the progress in accounting for people and some observations on the prospects for a more successful future pp. 1791-1813 Downloads
Eric G. Flamholtz, Ulf Johanson and Robin Roslender
How director identification shapes accountability and scope of contribution pp. 1815-1834 Downloads
Natalie Elms and Gavin Nicholson
TheNaturalist 's Journals of Gilbert White: exploring the roots of accounting for biodiversity and extinction accounting pp. 1835-1870 Downloads
Jill Atkins and Warren Maroun
Separating and integrating non-financial and financial measures: a case study of a sporting organization playing the value-in-kind (VIK) game pp. 1871-1907 Downloads
Brian Anthony Burfitt, Jane Baxter and Jan Mouritsen
Sustainability reporting after the Costa Concordia disaster: a multi-theory study on legitimacy, impression management and image restoration pp. 1909-1941 Downloads
Laura Corazza, Elisa Truant, Simone Domenico Scagnelli and Chiara Mio
The COVID-19 office in transition: cost, efficiency and the social responsibility business case pp. 1943-1967 Downloads
Lee D. Parker
Mapping of internal audit research: a post-Enron structured literature review pp. 1969-1996 Downloads
Amr Kotb, Hany Elbardan and Hussein Halabi
Annual reporting by social enterprise organizations: “legitimacy surplus” or reporting deficit? pp. 1997-2025 Downloads
Ciaran Connolly and Martin Kelly
International accounting standards in French companies in the 1990s: an institutionalization contested by US GAAP pp. 2027-2051 Downloads
Philippe Touron and Peter Daly
Examining the accounts of oil spills crises in Nigeria through sensegiving and defensive behaviours pp. 2053-2076 Downloads
Osamuyimen Egbon and Chijoke Oscar Mgbame
Intellectual heritages of post-1990 public sector accounting research: an exploration pp. 2077-2110 Downloads
Hans-Jürgen Bruns, Mark Christensen and Alan Pilkington
Domestic waste policy in Ireland – economization and the role of accounting pp. 2111-2138 Downloads
Martin Quinn and Orla Feeney
Multiple rationalities of participatory budgeting in indigenous communities: evidence from Indonesia pp. 2139-2166 Downloads
Kelum Jayasinghe, Pawan Adhikari, Simon Carmel and Ana Sopanah
Trends in environmental accounting research within and outside of the accounting discipline pp. 2167-2193 Downloads
Mauricio Marrone, Martina K. Linnenluecke, Grant Richardson and Tom Smith

Volume 33, issue 7, 2020

Accounting for work conditions from modern slavery to decent work pp. 1481-1504 Downloads
Katherine Leanne Christ, Roger Leonard Burritt and Stefan Schaltegger
Organisational responses to mandatory modern slavery disclosure legislation: a failure of experimentalist governance? pp. 1505-1534 Downloads
Michael Rogerson, Andrew Crane, Vivek Soundararajan, Johanne Grosvold and Charles H. Cho
Subpolitics and sustainability reporting boundaries. The case of working conditions in global supply chains pp. 1535-1567 Downloads
Carla Antonini, Cornelia Beck and Carlos Larrinaga
Private governance responsibilisation in global supply chains: the case of Rana Plaza pp. 1569-1594 Downloads
Javed Siddiqui, Kenneth McPhail and Sharmin Shabnam Rahman
Multiple control mechanisms for employee health and safety integration: effects and complementarity pp. 1595-1626 Downloads
Emilio Passetti, Massimo Battaglia, Francesco Testa and Iñaki Heras-Saizarbitoria
Accounting for the “uncounted” workers: a dialectical view of accounting through Rancière pp. 1627-1655 Downloads
Da Yang, John Dumay and Dale Tweedie
Advancing research into accounting and the UN Sustainable Development Goals pp. 1657-1670 Downloads
Jan Bebbington and Jeffrey Unerman
Framing sustainable development challenges: accounting for SDG-15 in the UK pp. 1671-1703 Downloads
Madlen Sobkowiak, Thomas Cuckston and Ian Thomson
Legal personality in Aotearoa New Zealand: an example of integrated thinking on sustainable development pp. 1705-1730 Downloads
Mereana Barrett, Krushil Watene and Patty McNicholas
SDG 13 and the entwining of climate and sustainability metagovernance: an archaeological–genealogical analysis of goals-based climate governance pp. 1731-1759 Downloads
Robert Charnock and Keith Hoskin

Volume 33, issue 6, 2020

Measurement and assessment of accounting research, impact and engagement pp. 1177-1192 Downloads
Brendan Thomas O'Connell, Paul De Lange, Ann Martin-Sardesai and Gloria Agyemang
What you see depends on where you look: performance measurement of Australian accounting academics pp. 1193-1218 Downloads
Ann Martin-Sardesai, James Guthrie and Basil P. Tucker
The spectacle of research assessment systems: insights from New Zealand and the United Kingdom pp. 1219-1246 Downloads
Bikram Chatterjee, Carolyn J. Cordery, Ivo De Loo and Hugo Letiche
The question of research relevance: a university management perspective pp. 1247-1275 Downloads
Basil P. Tucker and Lee D. Parker
Impact of research assessment exercises on research approaches and foci of accounting disciplines in Australia pp. 1277-1302 Downloads
Brendan T. O'Connell, Paul De Lange, Greg Stoner and Alan Sangster
Accountants’ perceptions of communication in not-for-profit organisations: inhibitors, enablers and strategies pp. 1303-1333 Downloads
Lyn Daff and Lee D. Parker
Deployment of whistleblowing as an accountability mechanism to curb corruption and fraud in a developing democracy pp. 1335-1366 Downloads
Oliver Nnamdi Okafor, Festus A. Adebisi, Michael Opara and Chidinma Blessing Okafor
The limits of environmental accounting disclosure: enforcement of regulations, standards and interpretative strategies pp. 1367-1393 Downloads
Juliette Senn and Sophie Giordano-Spring
The persistence of accountant beancounter images in popular culture pp. 1395-1422 Downloads
Mark Christensen and Sébastien Rocher
Comparative analysis of online accountability practices in three sectors: private, public and nonprofit pp. 1423-1445 Downloads
Asya Cooley
Institutional work in the birth of a carbon accounting profession pp. 1447-1476 Downloads
Delphine Gibassier, Sami El Omari and Philippe Naccache

Volume 33, issue 5, 2020

Contesting conformity: how and why academics may oppose the conforming influences of intra-organizational performance evaluations pp. 913-938 Downloads
Hans Englund and Jonas Gerdin
Dissensus and democratic accountability in a case of conflict pp. 939-964 Downloads
Matthew Russell Scobie, Markus J. Milne and Tyron Rakeiora Love
Monopolistic professional closure, family credentials and examination procedures in the Venetian college of accountants (16th-17th century) pp. 965-989 Downloads
Massimo Sargiacomo, Christian Corsi, Luciano D'Amico, Tiziana Di Cimbrini and Alan Sangster
Space accounting pp. 991-1018 Downloads
Hank C. Alewine
Institutional logics and institutional work: radical reform of the Chinese public accounting profession in the 1990s pp. 1019-1046 Downloads
Helen Yee
Do United States accountants' personal values match the profession's values (ethics code)? pp. 1047-1075 Downloads
Donald L. Ariail, Katherine Taken Smith and L. Murphy Smith
Institutional work and infrastructure public–private partnerships (PPPs): the roles of religious symbolic work and power in implementing PPP projects pp. 1077-1112 Downloads
Mhamed Biygautane, Stewart Clegg and Khalid Al-Yahya
Shifting the focus of sustainability accounting from impacts to risks and dependencies: researching the transformative potential of TCFD reporting pp. 1113-1141 Downloads
Brendan O'Dwyer and Jeffrey Unerman
Office design processes, strategizing and time intermingling: an agenda to shape spaces and minds in public accounting firms pp. 1143-1167 Downloads
Claire-France Picard, Sylvain Durocher and Yves Gendron

Volume 33, issue 4, 2019

A research agenda for problematising profit and profitability pp. 681-698 Downloads
Alan Lowe, Yesh Nama and Alexandru Preda
Counter accounts of profit: outrage to action through “just” calculation pp. 699-726 Downloads
Darlene Himick and Kate Ruff
Profitability calculations under trial of strength: Insights into intra-accounting variation in a social housing organization pp. 727-751 Downloads
Aziza Laguecir, Christopher S. Chapman and Anja Kern
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
Contending institutional logics, illegitimacy risk and management accounting: A case study analysis of study programme calculations in a Polish public university pp. 795-824 Downloads
Monika Lada, Alina Kozarkiewicz and Jim Haslam
Bridging the gap between corporate social responsibility performance and tax aggressiveness: The moderating role of national culture pp. 825-855 Downloads
Eduardo Ortas and Isabel Gallego-Álvarez
The impact of external pressures (gaiatsu ) and internal pressures (naiatsu ) on Japan's accounting reforms since the late 1990s pp. 857-886 Downloads
Noriyuki Tsunogaya and Chris Patel
Corporate governance in practice: the role of practitioners' understanding in implementing compliance programs pp. 887-911 Downloads
Riccardo Stacchezzini, Francesca Rossignoli and Silvano Corbella

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, 2020

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
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