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 20, issue 6, 2007

Accounting as codified discourse pp. 805-824

Sue Llewellyn and Markus J. Milne

Discourse and audit change pp. 825-854

Rihab Khalifa, Nina Sharma, Christopher Humphrey and Keith Robson

Social and environmental reporting and hegemonic discourse pp. 855-882

Crawford Spence

Enrolling discourse consumers to affect material intellectual capital practice pp. 883-911

Suresh Cuganesan, Christina Boedker and James Guthrie

Analysing accounting discourse: avoiding the “fallacy of internalism” pp. 912-934

John Ferguson

Reply to: “Analysing accounting discourse: avoiding the ‘fallacy of internalism’” pp. 935-940

Sonja Gallhofer, Jim Haslam and Juliet Roper

Volume 20, issue 5, 2007

Accounting and the move to privatize water services in Africa pp. 637-670

Abu Shiraz Rahaman, Jeff Everett and Dean Neu

Mandatory audit firm rotation in Spain: a policy that was never applied pp. 671-701

Nieves Carrera, Nieves Gómez‐Aguilar, Christopher Humphrey and Emiliano Ruiz‐Barbadillo

The construction of top management as a good steward pp. 702-728

Thomas Carrington and Gustav Johed

Doing the truth: religion – deconstruction – justice, and accounting pp. 729-764

John Francis McKernan and Katarzyna Kosmala

Audit committee effectiveness: informal processes and behavioural effects pp. 765-788

Stuart Turley and Mahbub Zaman

Cost analysis: the acquisition of the items listed in a popular Christmas song pp. 790-792

Dianne M. Dean

Volume 20, issue 4, 2007

What gets measured gets … on indicating, mobilizing and acting pp. 505-521

Bino Catasús, Sofi Ersson, Jan‐Erik Gröjer and Fan Yang Wallentin

Intellectual capital, management accounting practices and corporate performance pp. 522-548

Mike Tayles, Richard H. Pike and Saudah Sofian

Public sector accrual accounting: institutionalising neo‐liberal principles? pp. 549-573

Sheila Ellwood and Susan Newberry

Accounting for the nation‐state in mid nineteenth‐century Thailand pp. 574-619

Philip Constable and Nooch Kuasirikun

Risk reporting by the largest UK companies: readability and lack of obfuscation pp. 620-627

Philip Linsley and Michael J. Lawrence

How to “cook your books” — a recipe for disaster pp. 629-630

Lorne Stewart Cummings

Volume 20, issue 3, 2007

Engaging with organisations in pursuit of improved sustainability accounting and performance pp. 333-355

Carol Adams and Carlos Larrinaga

Theorizing engagement: the potential of a critical dialogic approach pp. 356-381

Jan Bebbington, Judy Brown, Bob Frame and Ian Thomson

Making a difference pp. 382-402

Carol Adams and Patty McNicholas

Environmental management systems as an embedding mechanism: a research note pp. 403-422

Esther Albelda Pérez, Carmen Correa Ruiz and Francisco Carrasco Fenech

Social accounting at Traidcraft plc pp. 423-445

Colin Dey

From functional to social accountability pp. 446-471

Brendan O'Dwyer and Jeffrey Unerman

The views of corporate managers on the current state of, and future prospects for, social reporting in Bangladesh pp. 472-494

Ataur Rahman Belal and David L. Owen

Volume 20, issue 2, 2007

Accounting and accountability in ancient civilizations: Mesopotamia and ancient Egypt pp. 177-209

Salvador Carmona and Mahmoud Ezzamel

Household accounting in Australia: a microhistorical study pp. 210-236

Garry D. Carnegie and Stephen P. Walker

Accounting and public sector reforms pp. 237-268

Monir Zaman Mir and Abu Shiraz Rahaman

Drivers of corporate voluntary disclosure pp. 269-296

Giacomo Boesso and Kamalesh Kumar

Accountability through activism: learning from Bourdieu pp. 297-317

Mark Shenkin and Andrea B. Coulson

Volume 20, issue 1, 2007

Experiencing institutionalization: the development of new budgets in the UK devolved bodies pp. 11-40

Mahmoud Ezzamel, Noel Hyndman, Åge Johnsen, Irvine Lapsley and June Pallot

Household accounting in Australia pp. 41-73

Garry D. Carnegie and Stephen P. Walker

Rhetoric in standard setting: the case of the going‐concern audit pp. 74-100

Walter Masocha and Pauline Weetman

Framing and overflowing of public sector accountability innovations pp. 101-132

Mark Christensen and Peter Skærbæk

Photographs and accountability: cracking the codes of an NGO pp. 133-158

Jane Davison

The road to profit pp. 160-161

Sharron O'Neill

Volume 19, issue 6, 2006

Perspectives on “new” models of business reporting: a reflective note pp. 785-792

James Guthrie and Christina Boedker

Social, environmental and sustainability reporting and organisational value creation? pp. 793-819

Rob Gray

Problematising intellectual capital research: ostensive versus performative IC pp. 820-841

Jan Mouritsen

Balancing dilemmas of the balanced scorecard pp. 842-857

Ulf Johanson, Matti Skoog, Andreas Backlund and Roland Almqvist

Good hours, bad hours and auditors' defence mechanisms in audit firms pp. 858-892

Breda Sweeney and Bernard Pierce

Measuring general managers' performances pp. 893-917

Kenneth A. Merchant

Going where no accounting historian has gone before pp. 918-944

T.A. Lee

The fortunes of Dan Synergy pp. 946-952

Andrew Taylor

Volume 19, issue 5, 2006

Online reporting: accounting in cybersociety pp. 625-630

Sonja Gallhofer and Jim Haslam

WebTrust and the “commercialistic auditor” pp. 631-662

Michael Barrett and Yves Gendron

Epistemological objectivity in financial reporting pp. 663-680

C. Richard Baker

The emancipatory potential of online reporting pp. 681-718

Sonja Gallhofer, Jim Haslam, Elizabeth Monk and Clare Roberts

And they all lived happily ever after? pp. 719-758

Catriona Paisey and Nicholas J. Paisey

The internet and possibilities for counter accounts: some reflections pp. 759-769

Prem Sikka

Response to Prem Sikka's reflections on the internet and possibilities for counter accounts pp. 770-773

Sonja Gallhofer, Jim Haslam, Elizabeth Monk and Clare Roberts

The internet and possibilities for counter accounts: some reflections pp. 774-778

Catriona Paisey and Nicholas J. Paisey

Volume 19, issue 4, 2006

The role of functional specialists in shaping controls within supply networks pp. 465-492

Suresh Cuganesan

Differential patterns of textual characteristics and company performance in the chairman's statement pp. 493-511

Mark Clatworthy and Michael John Jones

Profit and the legitimacy of the Canadian banking industry pp. 512-539

Gaétan Breton and Louise Côté

Strategic posture, financial performance and environmental disclosure pp. 540-563

Vanessa Magness

Private social, ethical and environmental disclosure pp. 564-591

Jill Frances Solomon and Aris Solomon

Reflections on the theoretical underpinnings of the general‐purpose financial reports of Australian government departments pp. 592-612

Janet Mack and Christine Ryan

Volume 19, issue 3, 2006

On James Bond and the importance of NGO accountability pp. 305-318

Jeffrey Unerman and Brendan O'Dwyer

NGOs, civil society and accountability: making the people accountable to capital pp. 319-348

Rob Gray, Jan Bebbington and David Collison

Theorising accountability for NGO advocacy pp. 349-376

Jeffrey Unerman and Brendan O'Dwyer

Accounting and navigating legitimacy in Tanzanian NGOs pp. 377-404

Andrew Goddard and Mussa Juma Assad

Microfinance: accountability from the grassroots pp. 405-427

Rob Dixon, John Ritchie and Juliana Siwale

In pursuit of global regulation pp. 428-451

Anne Loft, Christopher Humphrey and Stuart Turley

Volume 19, issue 2, 2006

People as prophets: liberation theology as a radical perspective on accounting pp. 169-185

Lee Moerman

Managed investments, managed disclosures: financial services reform in practice pp. 186-204

Matthew Haigh

The power of the lens pp. 205-227

Helen Irvine and Hemant Deo

Do financial markets care about social and environmental disclosure? pp. 228-255

Alan Murray, Donald Sinclair, David Power and Rob Gray

Public sector accountability and commercial‐in‐confidence outsourcing contracts pp. 256-271

Allan D. Barton

The actual implementation of accruals accounting pp. 272-290

Ciaran Connolly and Noel Hyndman

Volume 19, issue 1, 2006

Editorial pp. 5-16

James Guthrie and Lee Parker

The influence of the “organisation” on the logics of action‐pervading disciplinary decision making pp. 17-46

Mary Canning and Brendan O'Dwyer

Mediating between colonizer and colonized in the American empire pp. 47-81

Maria Cadiz Dyball, Wai Fong Chua and Chris Poullaos

The mobilization of accounting in preening for privatization pp. 82-95

Russell Craig and Joel Amernic

Cross‐sectional effects in community disclosure pp. 96-114

David Campbell, Geoff Moore and Philip Shrives

Getting in, getting on and getting out: reflections on a qualitative research project pp. 115-145

Helen Irvine and Michael Gaffikin