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 34, issue 9, 2021

The influence of the Chinese government's political ideology in the field of corporate environmental reporting pp. 1-28

Hui Situ, Carol Tilt and Pi-Shen Seet

Role and implementation of sustainability management control tools: critical aspects in the Italian context pp. 29-56

Katia Corsi and Brunella Arru

Inscriptions without boundaries: how action at a distance is enabled on social media pp. 57-79

Cecilia Gullberg and Noomi Weinryb

Understanding political accountability in a strong structuration framework pp. 80-103

Jean Claude Mutiganda and Janne T. Järvinen

Management accounting change as an amplifier of a leadership dispute: an ethnography of convergent and divergent leader–follower relations pp. 104-134

Gaia Bassani, Jan A. Pfister and Cristiana Cattaneo

Institutional logic and scholars' reactions to performance measurement in universities pp. 135-161

Kirsi-Mari Kallio, Tomi J. Kallio, Giuseppe Grossi and Janne Engblom

The pre-history of sustainability reporting: a constructivist reading pp. 162-181

Carlos Larrinaga and Jan Bebbington

Hypocrisy and legitimacy in the aftermath of a scandal: an experimental study of stakeholder perceptions of nonfinancial disclosure pp. 182-194

Marco Bellucci, Diletta Acuti, Lorenzo Simoni and Giacomo Manetti

Restoring an eroded legitimacy: the adaptation of nonfinancial disclosure after a scandal and the risk of hypocrisy pp. 195-217

Marco Bellucci, Diletta Acuti, Lorenzo Simoni and Giacomo Manetti

Accounting and disciplinary methods in fishery management pp. 218-249

Stefania Servalli and Antonio Gitto

Unpacking dialogic accounting: a systematic literature review and research agenda pp. 250-283

Giacomo Manetti, Marco Bellucci and Stefania Oliva

Institutional entrepreneurship: collaborative change in a complex Canadian organization pp. 284-314

Michael Opara, Oliver Nnamdi Okafor, Akolisa Ufodike and Kenneth Kalu

Volume 34, issue 8, 2021

Theoretical and methodological milestones in international accounting research: the contributions of Jill L. McKinnon pp. 1693-1713

Chris Patel and Graeme Harrison

The “long term” as an instrument for deploying neoliberalism: the case of the myth of long-term compensation pp. 1714-1739

Terhi Chakhovich

Sustainability rating and moral fictionalism: opening the black box of nonfinancial agencies pp. 1740-1768

Olivier Boiral, David Talbot, Marie-Christine Brotherton and Iñaki Heras-Saizarbitoria

Governance of professional accounting bodies: a comparative analysis pp. 1769-1801

Paul Andon and Conor Clune

The diffusion of accounting reform in Sri Lanka: an analysis of two layers of diffusion among three levels of government pp. 1802-1823

Thusitha Dissanayake, Steven Dellaportas and Prem W.S. Yapa

We are what we tell: an enquiry into NGOs' organizational identity and accountability pp. 1824-1850

Daniela Pianezzi

Corporate disclosures on curbing bribery and the UK Bribery Act 2010: evidence from UK companies pp. 1851-1882

Muhammad Azizul Islam, Shamima Haque, Sharon Henderson, Michael John Jones and Homaira Semeen

Operationalising ethnicity in accountability: insights from an ethnic group within the Salvation Army pp. 1883-1905

Vassili Joannides De Lautour, Zahirul Hoque and Danture Wickramasinghe

The gilded path: capital, habitus and illusio in the fund management field pp. 1906-1931

John Millar

Volume 34, issue 7, 2021

Accounting for (public) value(s): reconsidering publicness in accounting research and practice pp. 1513-1526

Enrico Bracci, Iris Saliterer, Mariafrancesca Sicilia and Ileana Steccolini

Public value and the planet: accounting in ecological reconstitution pp. 1527-1554

Hendrik Vollmer

Whistleblowing and accounting for the public interest: a call for new directions pp. 1555-1580

Annette Quayle

Political interference in private entities' financial reporting and the public interest: evidence from the Spanish financial crisis pp. 1581-1607

Begoña Giner and Araceli Mora

Strategic management, management control practices and public value creation: the strategic triangle in the Swedish public sector pp. 1608-1634

Linda Höglund, Maria Mårtensson and Kerstin Thomson

“The frog in the pan”: relational transformation of public values in the UK tax authority pp. 1635-1663

Sara C. Closs-Davies, Koen P.R. Bartels and Doris M. Merkl-Davies

Public health interventions in English local authorities: constructing the facts, (re)imagining the future pp. 1664-1691

James Brackley, Penelope Tuck and Mark Exworthy

Volume 34, issue 6, 2021

Accounting, management and accountability in times of crisis: lessons from the COVID-19 pandemic pp. 1305-1319

Giulia Leoni, Alessandro Lai, Riccardo Stacchezzini, Ileana Steccolini, Stephen Brammer, Martina Linnenluecke and Istemi Demirag

Pushing the limits of accountability: big data analytics containing and controlling COVID-19 in South Korea pp. 1320-1331

Paul D. Ahn and Danture Wickramasinghe

Accounting and accountability practices in times of crisis: a Foucauldian perspective on the UK government's response to COVID-19 for England pp. 1332-1344

Thomas Ahrens and Laurence Ferry

Evaluating performance management of COVID-19 reality in three European countries: a pragmatic constructivist study pp. 1345-1361

Falconer Mitchell, Hanne Nørreklit, Lennart Nørreklit, Lino Cinquini, Frederik Koeppe, Fabio Magnacca, Sara Giovanna Mauro, Morten Jakobsen, Tuomas Korhonen, Teemu Laine and Jakob Mathias Liboriussen

Testing times: governing a pandemic with numbers pp. 1362-1375

Salman Ahmad, Ciaran Connolly and Istemi Demirag

Remote working, management control changes and employee responses during the COVID-19 crisis pp. 1376-1387

Gianluca F Delfino and Berend van der Kolk

The impact of a humanitarian disaster on the working approach of accountants: a study of contingent effects pp. 1388-1403

Jonida Carungu, Roberto Di Pietra and Matteo Molinari

Pandemic turned into pandemonium: the effect on supply chains and the role of accounting information pp. 1404-1415

Ajantha Velayutham, Asheq Razaur Rahman, Anil Narayan and Michael Wang

Coping with COVID-19: the role of accounting in shaping charities' financial resilience pp. 1416-1429

Ralph Kober and Paul J. Thambar

Coping with the COVID-19 pandemic: the technical, moral and facilitating role of management control pp. 1430-1444

Emilio Emilio Passetti, Massimo Battaglia, Lara Bianchi and Nora Annesi

Organizing care during the COVID-19 pandemic: the role of accounting in German hospitals pp. 1445-1456

Christian Huber, Nadine Gerhardt and Jacob T. Reilley

COVID-19 and the governmentality of emergency food in the City of Turin pp. 1457-1470

Massimo Sargiacomo, Laura Corazza, Antonio D'Andreamatteo, John Dumay and James Guthrie

Accounting, inequality and COVID-19 in Australia pp. 1471-1483

Jane Andrew, Max Baker and James Guthrie

Accounting for modern slavery risk in the time of COVID-19: challenges and opportunities pp. 1484-1501

Katherine Leanne Christ and Roger Leonard Burritt

(Job)Keeping up appearances pp. 1502-1512

Mona Nikidehaghani and Corinne Cortese

Volume 34, issue 5, 2021

Social and environmental accounting in developing countries: contextual challenges and insights pp. 1021-1050

Wei Qian, Carol Tilt and Ataur Belal

Exploring the evolving motives underlying corporate social responsibility (CSR) disclosures in developing countries: the case of “political CSR” reporting pp. 1051-1079

M. Karim Sorour, Philip J. Shrives, Ahmed Ayman El-Sakhawy and Teerooven Soobaroyen

Social accounting in the context of profound political, social and economic crisis: the case of the Arab Spring pp. 1080-1108

Muhammad Al Mahameed, Ataur Belal, Florian Gebreiter and Alan Lowe

The past is never dead: the role of imprints in shaping social and environmental reporting in a post-communist context pp. 1109-1136

Nadia Albu, Cătălin Nicolae Albu, Oana Apostol and Charles H. Cho

Emergence of corporate political activities in the guise of social responsibility: dispatches from a developing economy pp. 1137-1162

Javed Siddiqui, Melita Mehjabeen and Pamela Stapleton

Institutional logics and practice variations in sustainability reporting: evidence from an emerging field pp. 1163-1189

Zeeshan Mahmood and Shahzad Uddin

The houbara bustard: a thematic analysis of a bird's threatened extinction and a government's accountability failure pp. 1190-1219

Ralph Adler, Mansi Mansi and Rakesh Pandey

Institutionalisation of weak conceptions of sustainability in the United Nations Clean Development Mechanism: empirical evidence from Malaysian organisations pp. 1220-1245

Ann Marie Sidhu and Jane Gibbon

The diffusion of sustainability key performance indicators in a developing country context pp. 1246-1274

Prabanga Thoradeniya, Aldónio Ferreira, Janet Lee and Rebecca Tan

Understanding systemic change in the context of the social and environmental disclosures of a conservation organisation in a developing country pp. 1275-1304

Grant Samkin and Christa Wingard

Volume 34, issue 4, 2021

Spirituality, happiness and auditors' commitment: an interbeing perspective pp. 701-730

Sujoko Efferin and Christopher Christian Hutomo

NGO responses to financial evaluation: auditability, purification and performance pp. 731-756

Bruno Cazenave and Jeremy Morales

Management controls and crisis: evidence from the banking sector pp. 757-785

Pall Rikhardsson, Carsten Rohde, Leif Christensen and Catherine E. Batt

Institutional work and the interplay of stability and change in public budgeting reform: the case of public universities in Iran pp. 786-818

Farzaneh Jalali Aliabadi, Muhammad Bilal Farooq, Umesh Sharma and Dessalegn Getie Mihret

Into the woods of corporate fairytales and environmental reporting pp. 819-848

Leanne J. Morrison and Alan Lowe

Triggering sustainability communication in a B2B context: combining action research and sensemaking pp. 849-876

Oana Apostol, Marileena Mäkelä, Katariina Heikkilä, Maria Höyssä, Helka Kalliomäki, Leena Jokinen and Jouni Saarni

“Contra omnes et singulos a via domini aberrantes”: accounting for confession and pastoral power during the Roman Inquisition (1550–1572) pp. 877-903

Michele Bigoni, Valerio Antonelli, Warwick Funnell and Emanuela Mattia Cafaro

The impact of accounting disturbances on organizational micro-practices in the schools' sector in England pp. 904-922

Stuart Green and Laurence Ferry

Accountability and governance in pursuit of Sustainable Development Goals: conceptualising how governments create value pp. 923-945

Subhash Abhayawansa, Carol Adams and Cristina Neesham

Corporate reporting to the crown: a longitudinal case from colonial Africa pp. 946-982

Sean Bradley Power and Niamh M. Brennan

The paradox of accounting for cultural heritage: a longitudinal study on the financial reporting of heritage assets of major Australian public cultural institutions (1992–2019) pp. 983-1012

Paolo Ferri, Shannon I.L. Sidaway and Garry D. Carnegie

Volume 34, issue 3, 2021

Neoliberalism and management accounting: reconfiguring governmentality and extending territories pp. 489-504

Danture Wickramasinghe, Christine Cooper and Chandana Alawattage

Peer-to-peer evaluations as narcissistic devices: fabricating an entrepreneurial community pp. 505-530

Penelope Van den Bussche and Claire Dambrin

Tax Credits as an accounting technology of government: “showing my boys they have to work, because that is what happens” pp. 531-557

Sara Closs-Davies, Doris M. Merkl-Davies and Koen P.R. Bartels

Toward an understanding of strategic control at a distance in public service delivery pp. 558-590

Salman Ahmad, Ciaran Connolly and Istemi Demirag

Managers' subtle resistance to neoliberal reforms through and by means of management accounting pp. 591-615

Elodie Allain, Célia Lemaire and Gulliver Lux

The resistance in management accounting practices towards a neoliberal economy pp. 616-650

Padmi Nagirikandalage, Ben Binsardi, Kaouther Kooli and Anh Ngoc Pham

Unveiling a postcolonial neoliberalism: hybridised controls and emancipatory potentials for tea-plucking women in Sri Lanka pp. 651-679

Seuwandhi Buddhika Ranasinghe and Danture Wickramasinghe

Methodological Insights Experiencing and knowing in the field: an autoethnographic account of conducting audit fieldwork in China pp. 680-698

Yanru Zou

Volume 34, issue 2, 2020

Exploring the programmability of management accounting work for increasing automation: an interventionist case study pp. 253-280

Tuomas Korhonen, Erno Selos, Teemu Laine and Petri Suomala

Research environment and organisational learning mechanisms in the age of pandemics: the case of accounting research pp. 281-306

Indrit Troshani

Logics, complexities and paradoxical tensions: management controls in a clustered firm pp. 307-337

Sujeewa Damayanthi, Tharusha N. Gooneratne and J.A.S.K. Jayakody

“Green washing” or “authentic effort”? An empirical investigation of the quality of sustainability reporting by banks pp. 338-369

Habib Zaman Khan, Sudipta Bose, Abu Taher Mollik and Harun Harun

Performance measurement in a transitional economy: unfolding a case of KPIs pp. 370-396

Shahzad Uddin, Boris Popesko, Šárka Papadaki and Jaroslav Wagner

Facilitating accountability in corporate sustainability reporting through Spotlight Accounting pp. 397-420

Stephanie Perkiss, Leopold Bayerlein and Bonnie Amelia Dean

Calculative measures of organising and decision-making in developing countries: the case of a quasi-formal organisation in Ghana pp. 421-450

Jacob Agyemang, Kelum Jayasinghe, Pawan Adhikari, Abongeh Tunyi and Simon Carmel

Methodological Insights Theory development in qualitative management control: revisiting the roles of triangulation and generalization pp. 451-479

V.G. Sridharan

Volume 34, issue 1, 2021

The limits of institutional work: a field study on auditors' efforts to promote sustainability assurance in a trust society pp. 1-30

Hanna Silvola and Eija Vinnari

Employees’ identification and management control systems: a case study of modern policing pp. 31-53

Suresh Cuganesan and Clinton Free

On theoretical engorgement and the myth of fair value accounting in China: a reply pp. 54-57

Kathryn Bewley, Cameron Graham and Songlan Peng

Global supply chains after COVID-19: the end of the road for neoliberal globalisation? pp. 58-84

Clinton Free and Angela Hecimovic

Accounting's role in resisting wage theft: a labour process theory analysis pp. 85-110

Da Yang, John Dumay and Dale Tweedie

Dialogical and situated accountability to the public. The reporting of nuclear incidents pp. 111-136

Marie Kerveillant and Philippe Lorino

International comparability and translation: how is the concept of equivalence used and understood in accounting research? pp. 137-163

Jenni Laaksonen

Can databases facilitate accountability? The case of Australian mercury accounting via the National Pollutant Inventory pp. 164-193

Md. Hafij Ullah, James Hazelton and Peter F Nelson

Accounting for control of Italian culture in the Fascist Ethical State: the Alla Scala Opera House pp. 194-222

Michele Bigoni, Warwick Funnell, Enrico Deidda Gagliardo and Mariarita Pierotti

Methodological Insights Jumping through hoops: publishing interview-based management accounting research pp. 223-241

Basil P. Tucker