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 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