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 6, issue 4, 1993

The “New” Accounting Research: On Making Accounting More Visible pp. -

Glenn Morgan and Hugh Willmott

Accounting in Churches: A Research Framework and Agenda pp. -

Peter Booth

Maintaining Self‐regulation: Making “Interests” Coincide in Discourses on the Governance of the ICAEW pp. -

Hugh Willmott, Tony Puxty and David Cooper

Volume 6, issue 3, 1993

Accountability and Accountable Management in the UK Public Sector pp. -

Christopher Humphrey, Peter Miller and Robert W. Scapens

From Financial Control to Strategic Management: The Changing Faces of Accountability in British Local Government pp. -

Allan Cochrane

Codes of Accountability in the New Public Sector pp. -

Andrew Gray and Bill Jenkins

Principals, Agents and the Economics of Accountability in the New Public Sector pp. -

David Mayston

Changing Notions of Accountability: A Social Policy View pp. -

A.J. Fowles

Corporate Governance and Financial Accountability: Recent Reforms in the UK Public Sector pp. -

Mahmoud Ezzamel and Hugh Willmott

Economic Behaviour and the Contracting Outcome under the NHS Reforms: Theory and the Example of Community Nursing pp. -

Maureen Mackintosh

Volume 6, issue 2, 1993

Keeping the Record Straight: Foucauldian Revisionism and Nineteenth Century US Cost Accounting History pp. -

Thomas Tyson

Standardization Issues in Management Accounting Communication pp. -

Mohamed E. Bayou

A Scale of Perceived Independence: New Evidence on an Old Concept pp. -

Roger W. Bartlett

Self‐regulation in the Public Accounting Profession: The Structural Response of the Large Public Accounting Firms to a Changing Environment pp. -

C. Richard Baker

Personality Profile of Female Public Accountants pp. -

Ronald A. Davidson and J. Thomas Dalby

Losing One’s Reason: On the Integrity of Accounting Academics pp. -

Hugh Willmott, Tony Puxty and Prem Sikka

Volume 6, issue 1, 1993

Dismantling Financial Disclosure Regulations: Testing the Stigler‐Benston Hypothesis pp. -

Fahrettin Okcabol and Tony Tinker

Protecting against Detection: The Case of Auditors and Fraud? pp. -

Christopher Humphrey, Stuart Turley and Peter Moizer

Investor Interests and Government Accounting Disclosure pp. -

Gary Giroux and Donald Deis

Accounting, Auditing and the Business Establishment in Colonial Auckland 1880‐1895 pp. -

Keith C. Hooper, Michael J. Pratt and Kathryn N. Kearins

Volume 5, issue 4, 1992

Field Research in Management Accounting and Control: A Review and Evaluation pp. -

Lourdes D. Ferreira and Kenneth A. Merchant

The Rhetoric of Science and the Rhetoric of Revolt in the “Story” of Positive Accounting Theory pp. -

Tom Mouck

The Investment Performance of UK “Ethical” Unit Trusts pp. -

Robert G. Luther, John Matatko and Desmond C. Corner

The Use of Accounting Data in Operational Decision Making in Algeria pp. -

C.S. Jones and S. Sefiane

Readability and Understandability: Different Measures of the Textual Complexity of Accounting Narrative pp. -

Malcolm Smith and Richard Taffler

Volume 5, issue 3, 1992

The Non and Nom of Accounting for (M)other Nature pp. -

Christine Cooper

M[othering] View on: “The Non and Nom of Accounting for (M)other Nature” pp. -

Sonja Gallhofer

Some Feminisms and Their Implications for Accounting Practice pp. -

Theresa Hammond and Leslie S. Oakes

M[othering] View on: “Some Feminisms and Their Implications for Accounting Practice” pp. -

Christine Cooper

M[othering] View on: “How Innocent Is Innocent Enough? The Relief Provisions of Section 6013(e)” pp. -

Tony Tinker

Notes towards Feminist Theories of Accounting: A View from Literary Studies pp. -

David Chioni Moore

M[othering] View on “Notes towards Feminist Theories of Accounting: A View from Literary Studies” pp. -

Keith Hoskin

The Construction of Gender: Some Insights from Feminist Psychology pp. -

Mary Jeanne Welsh

How Innocent Is Innocent Enough? The Relief Provisions of Section 6013(e) pp. -

Wanda James

M[othering] View on: “The Construction of Gender: Some Insights from Feminist Psychology” pp. -

Penny Ciancanelli

Volume 5, issue 2, 1992

Changes in the Public Sector: A Review of Recent “Alternative” Accounting Research pp. -

Jane Broadbent and James Guthrie

Regulation of Accountancy and Accountants: A Comparative Analysis of Accounting for Research and Development in Four Advanced Capitalist Countries pp. -

Hugh C. Willmott, Anthony G. Puxty, Keith Robson, David J. Cooper and E. Anthony Lowe

Pluralizing Our Past: Foucault in Accounting History pp. -

Ross E. Stewart

Do We Need to Consider the Individual Auditor when Discussing Auditor Independence? pp. -

Tad Miller

Management Control and Accounting Systems under a Competitive Strategy pp. -

Gary M. Cunningham

Volume 5, issue 1, 1992

Negative Political Feedback: An Examination of the Problem of Modelling Political Responses in Public Sector Effectiveness Auditing pp. -

Peter Smith

Negative Political Feedback or the Auditor”s Tar Baby? Comments on “An Examination of the Problem of Modelling Political Responses in Public Sector Effectiveness Auditing” pp. -

Colin A. Sharp

“Negative Political Feedback: An Examination of the Problem of Modelling Political Responses in Public Sector Effectiveness Auditing” – A Comment pp. -

Robert J. Orford

“Negative Political Feedback” – A Postscript pp. -

Peter Smith

Elements of a Theoretical Framework for Public Sector Accounting pp. -

June Pallot

Employer Equivocality and Union Heterogeneity as Determinants of the Role of Accounting in Collective Bargaining pp. -

Joel Amernic and Russell Craig

Dynamic Theory and Replacement Cost Accounting: The Schmalenbach‐Schmidt Polemic of the 1920s pp. -

O. Finley Graves

Volume 4, issue 4, 1991

“Guardians of Knowledge and Public Interest”: A Reply pp. -

Roy A. Chandler

“Guardians of Knowledge and Public Interest”: A Reply to Our Critics pp. -

Prem Sikka, Hugh Willmott and Tony Lowe

The Role of Oral History in Accounting pp. -

Marilynn Collins and Robert Bloom

A Note on Corporate Social Disclosure in Japan pp. -

Tatsundo Yamagami and Katsuhiko Kokubu

Towards a Contingency Theory of Corporate Financial Reporting Systems pp. -

Andrew P. Thomas

Socialisation of the Accounting Professional: Evidence of the Effect of Educational Structure on Subsequent Auditor Retention and Advancement pp. -

Philip H. Siegel, Mark M. Blank and John T. Rigsby

Volume 4, issue 3, 1991

Accounting for Waste or Garbage Accounting: Some Thoughts from Non‐accountants pp. -

Bob Laughlin and Linda K. Varangu

Accounting and Ecological Crisis pp. -

Keith T. Maunders and Roger L. Burritt

Accounting, Environmental Resource Values, and Non‐market Valuation Techniques for Environmental Resources: A Review pp. -

Markus J. Milne

Environmental Disclosures: A Note on Reporting Practices in Mainland Europe pp. -

Clare B. Roberts

Auditing and Environmental Expertise: Between Protest and Professionalisation pp. -

Michael Power

Environmental Disclosure in the Annual Reports of British Companies: A Research Note pp. -

George Harte and David Owen

New Markets, New Commons, New Ethics: A Guest Essay pp. -

Hazel Henderson

On Valuing Nature pp. -

Ruth Hines

Volume 4, issue 2, 1991

Falling down the Hole in the Middle of the Road: Political Quietism in Corporate Social Reporting pp. -

Tony Tinker, Marilyn Neimark and Cheryl Lehman

Contingency Theory and the Impact of New Accounting Technology in Uncertain Hospital Environments pp. -

J. Michael Rayburn and L. Gayle Rayburn

Symbolism, Collectivism and Rationality in Organisational Control pp. -

Shahid L. Ansari and Jan Bell

Volume 4, issue 1, 1991

An Analysis of Municipal Budget Variances pp. -

Alan G. Mayper, Michael Granof and Gary Giroux

Differences in Social‐Cost Disclosures: A Market Test of Investor Reactions pp. -

Martin Freedman and A.J. Stagliano

In Pursuit of Professional Dominance: Australian Accounting 1953‐1985 pp. -

Kerri Allen

Accounting as a Critical Social Science pp. -

Jesse F. Dillard