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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The introduction of accrual reporting policy in the Australian public sector pp. 518-539: Christine Ryan
An insight into accountability and politics in universities: a case study pp. 540-561: David Coy and Michael Pratt
Assessing the impact of “liberalisation” on auditor behaviour pp. 562-592: Constantinos V. Caramanis
International accounting regulation by the United Nations: a power perspective pp. 593-623: Sheikh F. Rahman
A longitudinal study of corporate social reporting in Singapore pp. 624-635: Eric W. K. Tsang

Accounting and management research: passwords from the gatekeepers pp. 371-406: Lee Parker, James Guthrie and Rob Gray
Resisting the “new public management”: Absorption and absorbing groups in schools and GP practices in the UK pp. 403-435: Jane Broadbent and Richard Laughlin
Executive coercion and state audit: A processual analysis of the responses of the Australian audit office to the dilemmas of efficiency auditing1978‐84 pp. 436-458: Warwick Funnell
Annual report readability variability: tests of the obfuscation hypothesis pp. 459-472: John K. Courtis
Perceptions of messages conveyed by review and audit reports pp. 472-494: Grant Gay, Peter Schelluch and Annette Baines
Current development in human resource costing and accounting pp. 495-506: Jan‐Erik Gröjer and Ulf Johanson

Men in white coats … men in grey suits pp. 267-291: Rebecca Boden, Philip Gummett, Deborah Cox and Kate Barker
Pushing budgets down the line: ascribing financial responsibility in the UK social services pp. 292-308: Sue Llewellyn
Understanding the evolution of government financial control systems pp. 309-331: Edward Olowo‐Okere and Cyril Tomkins
Structure or agency? Discourse or meta‐narrative? Explaining the emergence of the financial management initiative pp. 332-361: Brendan McSweeney and Sheila Duncan

The narrative and its place in the new accounting history: the rise of the counternarrative pp. 142-162: Warwick Funnell
Environmental performance, legislation and annual report disclosure: the case of acid rain and Falconbridge pp. 163-190: Nola Buhr
The questionable economics of governmental accounting pp. 191-203: Patricia Stanton and John Stanton
Speculations on barriers to the transference of Japanese management accounting pp. 204-215: Michael John Jones, Max Munday and Tony Brinn
Misclassification in bankruptcy prediction in Finland: human information processing approach pp. 216-244: Erkki K. Laitinen and Teija Laitinen

Hamlet without the prince: the ethnographic turn in information systems research pp. 13-33: Tony Tinker
A ring fence for the profession: advancing the closure of British accountancy 1957‐1970 pp. 34-71: Stephen P. Walker and Ken Shackleton
Auditor changes and tendering pp. 72-98: Vivien Beattie and Stella Fearnley
Persuasion without numbers? pp. 99-125: Julie Froud, Colin Haslam, Sukhdev Johal, Jean Shaoul and Karel Williams

Developing empirical research: an example informed by a Habermasian approach pp. 622-648: Jane Broadbent and Richard Laughlin
The incidence of budgetary slack: a field study exploration pp. 649-664: Alan S. Dunk and Hector Perera
Accounting systems and systems of accountability in the New Zealand health sector pp. 665-683: S. Lawrence, M. Alam, D. Northcott and T. Lowe
Users’ rights to published accounting information: nature, justification and implications pp. 684-701: P.A. Stanton
The expanded audit report ‐ a research study within the development of SAS 600 pp. 702-717: John Innes, Tom Brown and David Hatherly
Ritualism, opportunism and corporate disclosure in the New Zealand life insurance industry: field evidence pp. 718-734: Mike Adams

Twenty‐five years of social and environmental accounting research pp. 481-531: M.R. Mathews
Accountability for environmental performance of the Australian Commonwealth public sector pp. 532-561: Roger L Burritt and Stephen Welch
The materiality of environmental information to users of annual reports pp. 562-583: Craig Deegan and Michaela Rankin
NOTES Courses on environmental accounting pp. 584-593: Kathy Gibson
Environmental accounting ‐ what does it mean to professional accountants? pp. 594-600: Patrick Medley

Contrasting world views on accounting pp. 276-298: Andrew Chew and Susan Greer
The ethics of care and new paradigms for accounting practice pp. 299-324: Sara Reiter
Struggling with the praxis of social accounting pp. 325-364: Rob Gray, Colin Dey, Dave Owen, Richard Evans and Simon Zadek
Engagement, education and sustainability pp. 365-381: Jan Bebbington
The power of accounting: reflecting on water privatization? pp. 382-405: Jean Shaoul
Accounting and trust in the enabling of long‐term relations pp. 406-431: Willie Seal and Peter Vincent‐Jones
Exploring accounting education’s enabling possibilities pp. 432-453: Suresh Cuganesan, Roger Gibson and Richard Petty
A mind is a wonderful thing to waste: “think like a commodity”, become a CPA pp. 454-467: Tony Tinker and Athina Koutsoumadi

The direction of green accounting policy: critical reflections pp. 148-174: Sonja Gallhofer and Jim Haslam
The interactive effect of budget emphasis, participation and task difficulty on managerial performance: a cross‐cultural study pp. 175-197: Chong M. Lau, Liang C. Low and Ian R. C. Eggleton
From balance sheet to income statement: a study of a transition in accounting thought in the USA, 1926‐1936 pp. 198-211: Dale Buckmaster and Scott Jones
Methodological themes pp. 212-247: Lee D. Parker and Bet H. Roffey

The editorial gatekeepers of the accounting academy pp. 11-30: Tom Lee
Purchasing power and polarized professionalism in British medicine pp. 31-59: Sue Llewellyn
Professional rivalry and changing management control approaches in UK clearing banks pp. 60-84: Willie Seal and Liz Croft
Regulatory arbitrage through financial innovation pp. 85-104: Atul K. Shah
Methodological themes pp. 105-128: Michael John Jones