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 36, issue 9, 2023

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

Adaptive framing of sustainability in CEO letters pp. 161-199

Susanne Arvidsson and Svetlana Sabelfeld

Management control practices and pragmatism pp. 200-225

Emer Curtis and Breda Sweeney

A decade of integrated reporting studies: state of the art and future research implications pp. 226-252

Lucrezia Songini, Anna Pistoni, Niccolò Comerio and Patrizia Tettamanzi

Magicians, unicorns or data cleaners? Exploring the identity narratives and work experiences of data scientists pp. 253-280

Lukas Goretzki, Martin Messner and Maria Wurm

Safeguarding the unknown: performance measurement, academic agency and the meaning of research quality in practice pp. 281-308

David S. Bedford, Markus Granlund and Kari Lukka

Accounting to promote ethical tolerance: the case of the Italian prostitution model (1860) pp. 309-339

Marco Gatti and Simone Poli

Impression management at board meetings: accountability in public and in private pp. 340-369

Helen R. Pernelet and Niamh M. Brennan

Accounting for Indigenous cultural connections to land: insights from two Indigenous groups of Australia pp. 370-389

Glenn Finau, Diane Jarvis, Natalie Stoeckl, Silva Larson, Daniel Grainger, Michael Douglas, Ewamian Aboriginal Corporation, Ryan Barrowei, Bessie Coleman, David Groves, Joshua Hunter, Maria Lee and Michael Markham

Navigating management control change: pathways to the future of work pp. 390-417

Michelle Carr and Stefan Jooss

New boundaries for sustainability accounting? A case study of multi-entity accounting and reporting in the agrifood sector pp. 418-445

Rebecca Maughan and Aideen O'Dochartaigh

Communication, disclosure and power games: a figurational approach to understanding CPA Australia's corporate governance scandal pp. 446-482

Giacomo Pigatto, John Dumay, Lino Cinquini and Andrea Tenucci

Reporting controversial issues in controversial industries pp. 483-512

Donna Marshall, Jakob Rehme, Aideen O'Dochartaigh, Stephen Kelly, Roshan Boojihawon and Daniel Chicksand

Volume 36, issue 7/8, 2023

Introduction to special issue on ethnographies of accountability pp. 1697-1706

Carolyn J. Cordery, Ivo De Loo and Hugo Letiche

Pulling back the curtain of environmental accountability: How boundaries shape environmental identities in the SKI industry pp. 1707-1733

Edward Gamble and Gary Caton

Navigating multiple accountabilities through managers’ boundary work in professional service firms pp. 1734-1762

Ricardo Azambuja, Lisa Baudot and Bertrand Malsch

The interaction of hierarchical and socializing accountability and the emergence of intelligent accountability in a classroom – a critical analysis pp. 1763-1789

Özlem Arikan

Escaping transparent, asymmetrical and agentive accountability? Entrepreneurial accounts and researchers' countertransference pp. 1790-1813

Madeleine Besson, Philippe Jacquinot, Rémi Jardat and Jean-Luc Moriceau

The #MeToo legacy and “the Collective Us”: conceptualising accountability for sexual misconduct at work pp. 1814-1838

Galina Goncharenko

Breaking boundaries and creating inclusion-based organization through critical performativity and dialogical accountability: the case of FC United Manchester pp. 1839-1867

Daniel Torchia, Simone Domenico Scagnelli and Laura Corazza

Volume 36, issue 6, 2023

Exploring the historical roots of environmental and ecological accounting from the dawn of human consciousness pp. 1473-1502

Jill Frances Atkins, Federica Doni, Karen McBride and Christopher Napier

Environmental accounting and state power in the Grand Duchy of Tuscany (1537–1621) pp. 1503-1528

Michele Bigoni, Simone Lazzini, Zeila Occhipinti and Roberto Verona

Interconnectedness and the web of accountabilities: Humboldtian approaches to social and environmental accounting pp. 1529-1553

Othmar Manfred Lehner and Orthodoxia Kyriacou

Open ledger sustainability accounting for community forests: the case of Qingshui river society of southwest China in the 18th-19th centuries pp. 1554-1573

Xiaorui Wang and Shen Hu

“As bad as bad can be”: accounting for species extinction in the North Pacific pp. 1574-1605

Karen McBride, Roza Sagitova and Olga Cam

Accountability and accounting for fisheries – six decades of reporting by the Electricity Supply Board of Ireland, 1935–1993 pp. 1606-1636

Martin Quinn, Alonso Moreno and Bibek Bhatta

Counter-conducting environmental injustices and (un)accountability: Ken Saro-Wiwa’s accounts of the Ogoni’s struggle for emancipation pp. 1637-1664

Sarah George Lauwo, Osamuyimen Egbon, Mercy Denedo and Amanze Rajesh Ejiogu

An algorithmic historiography of biodiversity accounting literature pp. 1665-1694

Gennaro Maione, Corrado Cuccurullo and Aurelio Tommasetti

Volume 36, issue 5, 2023

Navigational space for the absence of sustainability assurance in China pp. 1221-1248

Teng Li, Nunung Nurul Hidayah, Ou Lyu and Alan Lowe

Paternalism as a long-term strategy of a management control system pp. 1249-1273

Bruno Cohanier and Charles Richard Baker

Promoting gender equality through the use of management control systems: a case study in Japan pp. 1274-1297

Shima Nagano and Masahiro Hosoda

Gender construction and the invisibility of women’s accounting activities: the All Nations’ Fair of 1895 pp. 1298-1318

Abdel K. Halabi, Frances Miley and Andrew F. Read

Indigenous directorship pathways through transformative leadership: a content analysis of reconciliation action plans (RAPs) pp. 1319-1349

Ashesha Paveena Weerasinghe, Larelle Chapple and Alexandra Kate Williamson

Accounting, tax compliance and New Zealand indigenous entrepreneurs: a Bourdieusian perspective pp. 1350-1378

Sue Yong and Peni Fukofuka

Reflexivity and academic identity in accounting: intersubjective reflexive identity work as a feminist academic pp. 1379-1395

Kathryn Haynes

Self-correction, control and accountability in the ancient Melaka Kingdom (1401–1511 AD) pp. 1396-1416

Hasri Mustafa and Mohd Ikhwan Ibrahim

External audit quality: its meaning, representations and potential conflict in practice pp. 1417-1440

Noor Adwa Sulaiman

Interventionist research in management accounting: promoting engagement through face-to-face dialogues pp. 1441-1466

Sonia Quarchioni and Maria Serena Chiucchi

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