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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“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

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

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

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

A Bi‐cultural Comparison of Accountants’ Perceptions of Unethical Business Practices pp. -: Allan Karnes, Julie Sterner, Robert Welker and Frederick Wu
The Independence of Religious and External Auditors: The Case of Islamic Banks pp. -: Rifaat Ahmed Abdel Karim
After Virtue? Accounting as a Moral and Discursive Practice pp. -: Jere R. Francis
The Relationship between Organisation Structure and Management Control in Hospitals: An Elaboration and Test of Mintzberg’s Professional Bureaucracy Model pp. -: Margaret A. Abernethy and Johannes U. Stoelwinder

A History of the Early Japanese Theorists’ Development of the “Capital Circulation” Approach pp. -: Akiyoshi Tanaka
The Function of Accounting: A Japanese Perspective pp. -: Yoshiaki Jinnai
A Critical Examination of Accounting Regulation in Japan pp. -: Takashi Oguri and Yoichi Hara
Managerial Accounting and the “New Managerial Ideas” – A Case Study of the Matsushita Electric Industrial Co. Ltd pp. -: Shuji Tai

Agency, Auditing and the Unregulated Environment: Some Further Historical Evidence pp. -: Patti A. Mills
Comparison of Social Responsibility Information Disclosure Media Used by Canadian Firms pp. -: Daniel Zeghal and Sadrudin A. Ahmed
External Management Auditing of Companies: A Survey of Bankers pp. -: John Innes
Accounting and Organisation Change pp. -: Anthony G. Hopwood

Bankers’ Perceptions of Factors Affecting Auditor Independence pp. -: Ferdinand A. Gul
Reforms and Myths – A History of Swedish Municipal Accounting pp. -: Lars‐Eric Bergevarn and Olov Olson
Efficiency Auditing by the Australian Audit Office: Reform and Reaction under Three Auditors‐General pp. -: Peter Hamburger

Financial Accounting Knowledge, Conceptual Framework Projects and the Social Construction of the Accounting Profession pp. -: Ruth D. Hines
Guardians of Knowledge and Public Interest: Evidence and Issues of Accountability in the UK Accountancy Profession pp. -: Prem Sikka, Hugh Willmott and Tony Lowe
Accounting and Financial Control in a Socialist Enterprise: A Case Study from Algeria pp. -: Nacer Ouibrahim and Robert Scapens
Variance Reporting and the Delegation of Blame: A Case Study pp. -: Peter Armstrong

Professional and Job‐related Attitudes and the Behaviours they Influence among Governmental Accountants pp. -: Wilda F. Meixner and Dennis M. Bline
Determinants of the Corporate Decision to Disclose Social Information pp. -: Ahmed Belkaoui and Philip G. Karpik
Words and the Study of Accounting History pp. -: Patti A. Mills
The Sociopolitical Paradigm in Financial Accounting Research pp. -: Ruth D. Hines

Perspectives on Accounting Systems and Human Behaviour pp. 3-18: Kenneth R. Ferris and Mark E. Haskins
Accounting in its Social Context: An Analysis of the Accounting Systems of the Church of England pp. 19-42: Richard C. Laughlin
An Analysis of the Association between Pollution Disclosure and Economic Performance pp. 43-58: Martin Freedman and Bikki Jaggi
Interpretive Sociology and Management Accounting Research — A Critical Review pp. 59-79: Wai Fong Chua

Corporate Social Reporting: Emerging Trends in Accountability and the Social Contract pp. 6-20: Rob Gray, Dave Owen and Keith Maunders
Research in Public Sector Accounting: An Appraisal pp. 21-33: Irvine Lapsley
Reliability and Validity in Field Research: Some Strategies and Tactics pp. 34-54: Jill McKinnon
The Struggle Over Meaning in Accounting and Corporate Research: A Comparative Evaluation of Conservative and Critical Historiography pp. 55-74: Tony Tinker and Marilyn Neimark