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 33, issue 8, 2020

The interplay between home and host logics of accountability in multinational corporations (MNCs): the case of the Fundão dam disaster pp. 1761-1789

Maryam Safari, Vincent Bicudo de Castro and Ileana Steccolini

Reflections on the progress in accounting for people and some observations on the prospects for a more successful future pp. 1791-1813

Eric G. Flamholtz, Ulf Johanson and Robin Roslender

How director identification shapes accountability and scope of contribution pp. 1815-1834

Natalie Elms and Gavin Nicholson

TheNaturalist's Journalsof Gilbert White: exploring the roots of accounting for biodiversity and extinction accounting pp. 1835-1870

Jill Atkins and Warren Maroun

Separating and integrating non-financial and financial measures: a case study of a sporting organization playing the value-in-kind (VIK) game pp. 1871-1907

Brian Anthony Burfitt, Jane Baxter and Jan Mouritsen

Sustainability reporting after the Costa Concordia disaster: a multi-theory study on legitimacy, impression management and image restoration pp. 1909-1941

Laura Corazza, Elisa Truant, Simone Domenico Scagnelli and Chiara Mio

The COVID-19 office in transition: cost, efficiency and the social responsibility business case pp. 1943-1967

Lee D. Parker

Mapping of internal audit research: a post-Enron structured literature review pp. 1969-1996

Amr Kotb, Hany Elbardan and Hussein Halabi

Annual reporting by social enterprise organizations: “legitimacy surplus” or reporting deficit? pp. 1997-2025

Ciaran Connolly and Martin Kelly

International accounting standards in French companies in the 1990s: an institutionalization contested by US GAAP pp. 2027-2051

Philippe Touron and Peter Daly

Examining the accounts of oil spills crises in Nigeria through sensegiving and defensive behaviours pp. 2053-2076

Osamuyimen Egbon and Chijoke Oscar Mgbame

Intellectual heritages of post-1990 public sector accounting research: an exploration pp. 2077-2110

Hans-Jürgen Bruns, Mark Christensen and Alan Pilkington

Domestic waste policy in Ireland – economization and the role of accounting pp. 2111-2138

Martin Quinn and Orla Feeney

Multiple rationalities of participatory budgeting in indigenous communities: evidence from Indonesia pp. 2139-2166

Kelum Jayasinghe, Pawan Adhikari, Simon Carmel and Ana Sopanah

Trends in environmental accounting research within and outside of the accounting discipline pp. 2167-2193

Mauricio Marrone, Martina K. Linnenluecke, Grant Richardson and Tom Smith

Volume 33, issue 7, 2020

Accounting for work conditions from modern slavery to decent work pp. 1481-1504

Katherine Leanne Christ, Roger Leonard Burritt and Stefan Schaltegger

Organisational responses to mandatory modern slavery disclosure legislation: a failure of experimentalist governance? pp. 1505-1534

Michael Rogerson, Andrew Crane, Vivek Soundararajan, Johanne Grosvold and Charles H. Cho

Subpolitics and sustainability reporting boundaries. The case of working conditions in global supply chains pp. 1535-1567

Carla Antonini, Cornelia Beck and Carlos Larrinaga

Private governance responsibilisation in global supply chains: the case of Rana Plaza pp. 1569-1594

Javed Siddiqui, Kenneth McPhail and Sharmin Shabnam Rahman

Multiple control mechanisms for employee health and safety integration: effects and complementarity pp. 1595-1626

Emilio Passetti, Massimo Battaglia, Francesco Testa and Iñaki Heras-Saizarbitoria

Accounting for the “uncounted” workers: a dialectical view of accounting through Rancière pp. 1627-1655

Da Yang, John Dumay and Dale Tweedie

Advancing research into accounting and the UN Sustainable Development Goals pp. 1657-1670

Jan Bebbington and Jeffrey Unerman

Framing sustainable development challenges: accounting for SDG-15 in the UK pp. 1671-1703

Madlen Sobkowiak, Thomas Cuckston and Ian Thomson

Legal personality in Aotearoa New Zealand: an example of integrated thinking on sustainable development pp. 1705-1730

Mereana Barrett, Krushil Watene and Patty McNicholas

SDG 13 and the entwining of climate and sustainability metagovernance: an archaeological–genealogical analysis of goals-based climate governance pp. 1731-1759

Robert Charnock and Keith Hoskin

Volume 33, issue 6, 2020

Measurement and assessment of accounting research, impact and engagement pp. 1177-1192

Brendan Thomas O'Connell, Paul De Lange, Ann Martin-Sardesai and Gloria Agyemang

What you see depends on where you look: performance measurement of Australian accounting academics pp. 1193-1218

Ann Martin-Sardesai, James Guthrie and Basil P. Tucker

The spectacle of research assessment systems: insights from New Zealand and the United Kingdom pp. 1219-1246

Bikram Chatterjee, Carolyn J. Cordery, Ivo De Loo and Hugo Letiche

The question of research relevance: a university management perspective pp. 1247-1275

Basil P. Tucker and Lee D. Parker

Impact of research assessment exercises on research approaches and foci of accounting disciplines in Australia pp. 1277-1302

Brendan T. O'Connell, Paul De Lange, Greg Stoner and Alan Sangster

Accountants’ perceptions of communication in not-for-profit organisations: inhibitors, enablers and strategies pp. 1303-1333

Lyn Daff and Lee D. Parker

Deployment of whistleblowing as an accountability mechanism to curb corruption and fraud in a developing democracy pp. 1335-1366

Oliver Nnamdi Okafor, Festus A. Adebisi, Michael Opara and Chidinma Blessing Okafor

The limits of environmental accounting disclosure: enforcement of regulations, standards and interpretative strategies pp. 1367-1393

Juliette Senn and Sophie Giordano-Spring

The persistence of accountant beancounter images in popular culture pp. 1395-1422

Mark Christensen and Sébastien Rocher

Comparative analysis of online accountability practices in three sectors: private, public and nonprofit pp. 1423-1445

Asya Cooley

Institutional work in the birth of a carbon accounting profession pp. 1447-1476

Delphine Gibassier, Sami El Omari and Philippe Naccache

Volume 33, issue 5, 2020

Contesting conformity: how and why academics may oppose the conforming influences of intra-organizational performance evaluations pp. 913-938

Hans Englund and Jonas Gerdin

Dissensus and democratic accountability in a case of conflict pp. 939-964

Matthew Russell Scobie, Markus J. Milne and Tyron Rakeiora Love

Monopolistic professional closure, family credentials and examination procedures in the Venetian college of accountants (16th−17th century) pp. 965-989

Massimo Sargiacomo, Christian Corsi, Luciano D'Amico, Tiziana Di Cimbrini and Alan Sangster

Space accounting pp. 991-1018

Hank C. Alewine

Institutional logics and institutional work: radical reform of the Chinese public accounting profession in the 1990s pp. 1019-1046

Helen Yee

Do United States accountants' personal values match the profession's values (ethics code)? pp. 1047-1075

Donald L. Ariail, Katherine Taken Smith and L. Murphy Smith

Institutional work and infrastructure public–private partnerships (PPPs): the roles of religious symbolic work and power in implementing PPP projects pp. 1077-1112

Mhamed Biygautane, Stewart Clegg and Khalid Al-Yahya

Shifting the focus of sustainability accounting from impacts to risks and dependencies: researching the transformative potential of TCFD reporting pp. 1113-1141

Brendan O'Dwyer and Jeffrey Unerman

Office design processes, strategizing and time intermingling: an agenda to shape spaces and minds in public accounting firms pp. 1143-1167

Claire-France Picard, Sylvain Durocher and Yves Gendron

Volume 33, issue 4, 2019

A research agenda for problematising profit and profitability pp. 681-698

Alan Lowe, Yesh Nama and Alexandru Preda

Counter accounts of profit: outrage to action through “just” calculation pp. 699-726

Darlene Himick and Kate Ruff

Profitability calculations under trial of strength pp. 727-751

Aziza Laguecir, Christopher S. Chapman and Anja Kern

Contending institutional logics, illegitimacy risk and management accounting pp. 795-824

Monika Łada, Alina Kozarkiewicz and Jim Haslam

Bridging the gap between corporate social responsibility performance and tax aggressiveness pp. 825-855

Eduardo Ortas and Isabel Gallego-Álvarez

The impact of external pressures (gaiatsu) and internal pressures (naiatsu) on Japan's accounting reforms since the late 1990s pp. 857-886

Noriyuki Tsunogaya and Chris Patel

Corporate governance in practice: the role of practitioners' understanding in implementing compliance programs pp. 887-911

Riccardo Stacchezzini, Francesca Rossignoli and Silvano Corbella

Volume 33, issue 3, 2020

The influence of firm performance and (level of) assurance on the believability of management's environmental report pp. 501-528

Mark D. Sheldon and J. Gregory Jenkins

How do governments cope with austerity? The roles of accounting in shaping governmental financial resilience pp. 529-558

Carmela Barbera, Enrico Guarini and Ileana Steccolini

Understanding power-related strategies and initiatives pp. 559-587

Massimo Contrafatto, John Ferguson, David Power, Lorna Stevenson and David Collison

Measuring the unknown pp. 588-619

Christos Begkos and Katerina Antonopoulou

For structure pp. 621-640

Sven Modell

For emancipation: a Marxist critique of structure within critical realism pp. 641-653

Jane Andrew and Max Baker

Using critical realism in critical accounting research – a commentary by two ANTs pp. 655-665

Jane Baxter and Wai Fong Chua

In defence of critical realism: a reply to Baxter and Chua and Andrew and Baker pp. 666-674

Sven Modell

Volume 33, issue 2, 2019

Accounting as a tool of state ideology to control captive workers from a House of Correction pp. 285-308

Adriana Rodrigues Silva, Lúcia Lima Rodrigues and Alan Sangster

Professionalizing the assurance of sustainability reports: the auditors’ perspective pp. 309-334

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

Competence trust, goodwill trust and negotiation power in auditor-client relationships pp. 335-355

Daniela Maresch, Ewald Aschauer and Matthias Fink

The boundary of sustainability reporting: evidence from the FTSE100 pp. 357-390

Samantha Miles and Kate Ringham

Accounting for Napoleonic imperialism in Tuscany and the Kingdom of Naples pp. 391-416

Tiziana Di Cimbrini, Warwick Funnell, Michele Bigoni, Stefania Migliori and Augusta Consorti

How sustainability assurance engagement scopes are determined, and its impact on capture and credibility enhancement pp. 417-445

Muhammad Bilal Farooq and Charl de Villiers

From monologic to dialogic pp. 447-471

Kylie L. Kingston, Craig Furneaux, Laura de Zwaan and Lyn Alderman

Extracting transparency: the process of regulating disclosures for the resources industry pp. 472-495

Corinne Cortese and Jane Andrew

Three workplace poems pp. 498-499

Geoffrey Aitken

Volume 33, issue 1, 2019

Biodiversity reporting for governmental organisations pp. 1-31

Silvia Gaia and Michael John Jones

Improving accountability for farm animal welfare: the performative role of a benchmark device pp. 32-58

Josie McLaren and Tony Appleyard

On theoretical engorgement and the myth of fair value accounting in China pp. 59-76

Christopher Nobes

Watch that tone pp. 77-105

Richard Fisher, Chris J. van Staden and Glenn Richards

Autobiographical vignettes in annual report CEO letters as a lens to understand how leadership is conceived and enacted pp. 106-123

Russell Craig and Joel Amernic

Opening up the politics of standard setting through discourse theory: the case of IFRS for SMEs pp. 124-151

Rebecca Warren, David Bernard Carter and Christopher J. Napier

Accounting and accountability in the Anthropocene pp. 152-177

Jan Bebbington, Henrik Österblom, Beatrice Crona, Jean-Baptiste Jouffray, Carlos Larrinaga, Shona Russell and Bert Scholtens

Shaping accountability at an NGO: a Bourdieusian perspective pp. 178-203

Sanjaya Chinthana Kuruppu and Sumit Lodhia

Governmentality and performance for the smart city pp. 204-232

Daniela Argento, Giuseppe Grossi, Aki Jääskeläinen, Stefania Servalli and Petri Suomala

Making up ideal recruits pp. 233-255

Florian Gebreiter

Accounting, performance management systems and accountability changes in knowledge-intensive public organizations pp. 256-280

Giuseppe Grossi, Kirsi-Mari Kallio, Massimo Sargiacomo and Matti Skoog