Accounting, Auditing & Accountability Journal

1988 - 2022

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 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