Accounting, Auditing & Accountability Journal

1988 - 2025

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

From Emerald Group Publishing Limited
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Volume 23, issue 8, 2010

Anglo‐American capitalism: the role and potential role of social accounting pp. 956-981

David Collison, Colin Dey, Gwen Hannah and Lorna Stevenson

Adaptability to fair value accounting in an emerging economy pp. 982-1011

Songlan Peng and Kathryn Bewley

Using Foucault to make strategy pp. 1012-1031

Alan McKinlay, Chris Carter, Eric Pezet and Stewart Clegg

Extending the application of stakeholder influence strategies to environmental disclosures pp. 1032-1059

Evangeline Elijido‐Ten, Louise Kloot and Peter Clarkson

Office window pp. 1063-1063

Max Baker

The governance model pp. 1064-1066

Dianne Dean

Volume 23, issue 7, 2010

Sustainability accounting and reporting: fad or trend? pp. 829-846

Roger L. Burritt and Stefan Schaltegger

Re‐conceiving managerial capture pp. 847-867

Max Baker

Corporate social disclosures in the context of national cultures and stakeholder theory pp. 868-889

René Orij

The “equator principles”: a success for voluntary codes? pp. 890-919

Richard Macve and Xiaoli Chen

Environmental management accounting and innovation: an exploratory analysis pp. 920-948

Aldónio Ferreira, Carly Moulang and Bayu Hendro

Volume 23, issue 6, 2010

A comment on “Towards a paradigmatic foundation for accounting practice” pp. 759-763

Richard Laughlin

Paradigms and pragmatic constructivism: a reply pp. 764-773

Hanne Nørreklit, Lennart Nørreklit and Falconer Mitchell

Neoliberalism, deregulation and Sarbanes‐Oxley pp. 774-792

Barbara D. Merino, Alan G. Mayper and Thomas D. Tolleson

Control or collaboration? pp. 793-813

Carolyn Cordery, Rachel Baskerville and Brenda Porter

Variance analysis pp. 816-816

Maggie Butt

Pissing down your leg pp. 817-818

B.N. Oakman

Volume 23, issue 5, 2010

Re‐framing strategy: power, politics and accounting pp. 573-594

Chris Carter, Stewart Clegg and Martin Kornberger

Ostensive versus performative approaches for theorising accounting‐strategy research pp. 595-625

Christina Boedker

Strategy, enrolment and accounting: the politics of strategic ideas pp. 626-646

Andrea Whittle and Frank Mueller

Value, profit and risk: accounting and the resource‐based view of the firm pp. 647-670

Steven Toms

Congestion charging: a tale of two cities pp. 671-698

Irvine Lapsley and Filippo Giordano

Extreme events, organizations and the politics of strategic decision making pp. 699-721

David C. Wilson, Layla Branicki, Bridgette Sullivan‐Taylor and Alexander D. Wilson

Volume 23, issue 4, 2010

The global and the local: Arabian Gulf States and imagery in annual reports pp. 449-481

Rania Kamla and Clare Roberts

Accounting and visual cultural studies: potentialities, challenges and prospects pp. 482-505

Judy Brown

Analysing societal regulatory control systems with specific reference to higher education in England pp. 506-531

Jane Broadbent, Carolyn Gallop and Richard Laughlin

Stakeholder inclusivity in social and environmental report assurance pp. 532-557

Carla Rhianon Edgley, Michael John Jones and Jill Frances Solomon

Secrets pp. 560-563

Dianne Dean

Musings pp. 564-565

Lee Parker

The big sell pp. 566-566

Lee Parker

Volume 23, issue 3, 2010

Accounting for the city pp. 305-324

Irvine Lapsley, Peter Miller and Fabrizio Panozzo

Manufacturing competition: how accounting practices shape strategy making in cities pp. 325-349

Martin Kornberger and Chris Carter

Do environmental and task characteristics matter in the control of externalized local public services? pp. 350-372

Daniela Cristofoli, Angelo Ditillo, Mariannunziata Liguori, Mariafrancesca Sicilia and Ileana Steccolini

Contending legitimations pp. 373-391

Antti Rautiainen

Asset management in cities: polyphony in action? pp. 392-419

Michela Arnaboldi and Irvine Lapsley

Translation impossible? Accounting for a city project pp. 420-437

Barbara Czarniawska

Volume 23, issue 2, 2010

Social responsibilities of MNCs in downsizing operations pp. 149-174

Hannele Mäkelä and Salme Näsi

Strategies for dealing with standard‐setting resistance pp. 175-200

Kim K. Jeppesen

Accounting's chaotic margins pp. 201-228

Brian West and Garry D. Carnegie

Financial black holes pp. 229-255

Jean Shaoul, Anne Stafford and Pam Stapleton

Accountability, narrative reporting and legitimation pp. 256-289

Grant Samkin and Annika Schneider

The pros and cons pp. 292-292

Maggie Butt

Adam, Inc pp. 293-295

James Hazelton

Volume 23, issue 1, 2010

Business schools in an age of globalization pp. 5-13

Lee D. Parker and James Guthrie

Accounting as story telling pp. 14-54

S. Mc_W Cheryl and Yannick Lemarchand

The edge of legitimacy pp. 55-81

Matthew V. Tilling and Carol A. Tilt

Accounting for needs? Formula funding in the UK schools sector pp. 82-110

Gloria Agyemang

Human capital measures, strategy, and performance: HR managers' perceptions pp. 111-132

Stephen Gates and Pascal Langevin

Easter Island – recent findings and a paradox explained pp. 135-137

David Collison

Volume 22, issue 8, 2009

Reflecting on the production of intellectual capital visualisations pp. 1161-1186

Suresh Cuganesan and John C. Dumay

Shifting NPM agendas and management accountants' occupational identities pp. 1187-1210

Janne Järvinen

Words not actions! The ideological role of sustainable development reporting pp. 1211-1257

Markus J. Milne, Helen Tregidga and Sara Walton

Beyond commercial in confidence: accounting for power privatisation in Victoria pp. 1258-1283

Kerry Jacobs

Social disclosure, legitimacy theory and the role of the state pp. 1284-1307

Pablo Archel, Javier Husillos, Carlos Larrinaga and Crawford Spence

Back from fantasyland pp. 1310-1310

Lee Parker

Auditing Santa pp. 1311-1314

Dianne Dean

Volume 22, issue 7, 2009

Religious “spirit” and peoples' perceptions of accountability in Hindu and Buddhist religious organizations pp. 997-1028

Kelum Jayasinghe and Teerooven Soobaroyen

Ensuring legitimacy through rhetorical changes? pp. 1029-1054

Matias Laine

Construction and effects of markets in a local authority in New Zealand pp. 1055-1086

Robert Ochoki Nyamori

Ethical climate, organizational‐professional conflict and organizational commitment pp. 1087-1110

William E. Shafer

Photo‐elicitation: an ethno‐historical accounting and management research prospect pp. 1111-1129

Lee D. Parker

Discussion of photo‐elicitation: an ethno‐historical accounting and management research prospect pp. 1130-1141

Tom Tyson

Performance, emotion and photographic histories pp. 1142-1146

Samantha Warren

Value in exchange pp. 1149-1149

Kerry Jacobs

A bird in the hand pp. 1150-1150

Lee Parker

On leaving a job pp. 1151-1151

Kate Deller‐Evans

No‐one now is at my desk pp. 1152-1152

Steve Evans

Volume 22, issue 6, 2009

Imag[in]ing accounting and accountability pp. 845-857

Jane Davison and Samantha Warren

The image of accountants: from bean counters to extreme accountants pp. 858-882

Gudrun Baldvinsdottir, John Burns, Hanne Nørreklit and Robert W. Scapens

Icon, iconography, iconology pp. 883-906

Jane Davison

Face work in annual reports pp. 907-932

David Campbell, Ken McPhail and Richard Slack

Media richness, user trust, and perceptions of corporate social responsibility pp. 933-952

Charles H. Cho, Jillian R. Phillips, Amy M. Hageman and Dennis M. Patten

Accounting for the Bhopal disaster: footnotes and photographs pp. 953-972

Sumohon Matilal and Heather Höpfl

The triple visual pp. 973-990

Lise Justesen and Jan Mouritsen

Volume 22, issue 5, 2009

“Going to the movies”: accounting and twentieth century cinema pp. 677-708

Ingrid Jeacle

New Labour, Network Rail and the third way pp. 709-735

Robert Jupe

Inertia and management accounting change pp. 736-761

Martijn van der Steen

Responsibility and accountability without direct control? pp. 762-788

Gloria Agyemang

Methodological Insights pp. 789-832

Niamh Brennan, Encarna Guillamon‐Saorin and Aileen Pierce

New and improved poem pp. 835-835

Simon Lenthen

Volume 22, issue 4, 2009

Accounting and the moral economy of illness in Victorian England: the Newcastle Infirmary pp. 525-552

Andy Holden, Warwick Funnell and David Oldroyd

Stakeholder perspectives on a financial sector legitimation process pp. 553-587

Niamh O'Sullivan and Brendan O'Dwyer

Initiating sustainable development reporting: evidence from New Zealand pp. 588-625

Jan Bebbington, Colin Higgins and Bob Frame

Currency options trading practices and the construction and governance of operational risk pp. 626-660

Habib Mahama and Chen Yu Ming

A question of economics pp. 662-662

B.N. Oakman

E‐mail infatuation pp. 663-664

Lee Parker

Volume 22, issue 3, 2009

Accounting and subalternity: enlarging a research space pp. 309-318

Cameron Graham

Accounting assemblages, desire, and the body without organs pp. 319-350

Dean Neu, Jeff Everett and Abu Shiraz Rahaman

The preservation of indigenous accounting systems in a subaltern community pp. 351-378

Kelum Jayasinghe and Dennis Thomas

Weapons of the weak: subalterns' emancipatory accounting in Ceylon Tea pp. 379-404

Chandana Alawattage and Danture Wickramasinghe

Accounting and Chilean pension reform pp. 405-428

Darlene Himick

Profession, race and empire: keeping the centre pure, 1921‐1927 pp. 429-468

Chris Poullaos

Management accounting in less developed countries: what is known and needs knowing pp. 469-514

Trevor Hopper, Mathew Tsamenyi, Shahzad Uddin and Danture Wickramasinghe

Volume 22, issue 2, 2009

A witches' dance of numbers pp. 169-199

Lisa Evans

A critical analysis of the independence of the internal audit function: evidence from Australia pp. 200-220

Joe Christopher, Gerrit Sarens and Philomena Leung

Exploring auditor independence: an interpretive approach pp. 221-246

Mohammad Hudaib and Roszaini Haniffa

British public accountants in America pp. 247-271

Thomas A. Lee

Path dependence and path creation pp. 272-297

Marie‐Andrée Caron and Marie‐France B. Turcotte

Reflections of a new academic pp. 300-301

Corinne Cortese

Now it is the moving time pp. 302-302

Kerry Jacobs

Volume 22, issue 1, 2009

Championing intellectual pluralism pp. 5-12

Lee Parker and James Guthrie

Legitimacy and parliamentary oversight in Australia pp. 13-34

Kerry Jacobs and Kate Jones

FTSE4Good: exploring its implications for corporate conduct pp. 35-58

David Collison, George Cobb, David Power and Lorna Stevenson

Bundling management control innovations pp. 59-90

Sven Modell

Institutionalization and practice variation in the management control of a global/local setting pp. 91-117

Inês Cruz, Maria Major and Robert W. Scapens

Conceptualising future change in corporate sustainability reporting pp. 118-143

Carol Adams and Glen Whelan

Economia, or a woman in a man's world pp. 146-160

Michael Page and Laura F. Spira