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 32, issue 8, 2019

AAAJ, thematic special issues and research innovation: revisiting the next decade pp. 2193-2210

Garry D. Carnegie

Transforming the public sector: 1998–2018 pp. 2211-2252

Irvine Lapsley and Peter Miller

Professionalization in Asia – whence and whither pp. 2253-2281

Wai Fong Chua, Maria Cadiz Dyball and Helen Yee

Reflections on interdisciplinary critical intellectual capital accounting research pp. 2282-2306

John Dumay and James Guthrie

Legitimacy theory pp. 2307-2329

Craig Michael Deegan

Theological perspectives on accounting: worldviews don’t change overnight pp. 2330-2352

Ken McPhail and Carolyn J. Cordery

NGO accountability: retrospective and prospective academic contributions pp. 2353-2366

Gloria Agyemang, Brendan O’Dwyer and Jeffrey Unerman

Progress: engaging with organisations in pursuit of improved sustainability accounting and performance pp. 2367-2394

Carol Adams and Carlos Larrinaga

Persuasive language of responsible organisation? A critical discourse analysis of corporate social responsibility (CSR) reports of Nigerian oil companies pp. 2395-2420

Uzoechi Nwagbara and Ataur Belal

Accountants’ incessant insecurity pp. 2421-2450

Paul D. Ahn and Kerry Jacobs

Causes and consequences of voluntary assurance of CSR reports pp. 2451-2474

Peter Clarkson, Yue Li, Gordon Richardson and Albert Tsang

Volume 32, issue 7, 2019

Accounting and the business of sport: past, present and future pp. 1861-1875

Paul Andon and Clinton Free

Assessing the effectiveness of financial regulation in the English Football League pp. 1876-1897

Richard Evans, Geoff Walters and Richard Tacon

Stumped! The limits of global governance in a commercialized world of cricket pp. 1898-1925

Javed Siddiqui, Sofia Yasmin and Christopher Humphrey

The disparate roles of accounting in an amateur sports organisation pp. 1926-1955

Conor Clune, Roel Boomsma and Richard Pucci

Accounting for the cost of sports-related violence pp. 1956-1981

Jane Baxter, Martin Carlsson-Wall, Wai Fong Chua and Kalle Kraus

Economic inequality: problems and perspectives for interdisciplinary accounting research pp. 1982-2003

Dale Tweedie and James Hazelton

Social inequity, taxes and welfare in Australasia pp. 2004-2030

Lisa Marriott and Dalice Sim

Accounting for the “working poor”: analysing the living wage debate in Aotearoa New Zealand pp. 2031-2061

Peter Skilling and Helen Tregidga

Gaining, maintaining and repairing organisational legitimacy pp. 2062-2087

Sanjaya C. Kuruppu, Markus J. Milne and Carol A. Tilt

Auditors and regulatory work (1987–2013) pp. 2088-2113

David Collins, Ian Dewing and Peter Russell

Postcolonial hybridity, diaspora and accountancy pp. 2114-2141

Gabriel Bamie Kaifala, Sonja Gallhofer, Margaret Milner and Catriona Paisey

Visualising a “good game”: analytics as a calculative engine in a digital environment pp. 2142-2166

Erkki M. Lassila, Sinikka Moilanen and Janne T. Järvinen

Corporate tax disclosure on a CSR basis: a new reporting framework in the post-BEPS era pp. 2167-2192

Marta De la Cuesta-González and Eva Pardo

Volume 32, issue 6, 2019

The role of accounting in mediating empathic care for the “other” pp. 1617-1635

Steven Dellaportas

Management controls, heterarchy and innovation: a case study of a start-up company pp. 1636-1661

David Taylor, Robyn King and David Smith

Journey or toolbox? Integrated reporting and processes of organisational change pp. 1662-1689

Colin Higgins, Wendy Stubbs, Dale Tweedie and Gregory McCallum

Corporate social responsibility employment narratives: a linguistic analysis pp. 1690-1713

Zhongtian Li and Shamima Haque

A longitudinal study of the textual characteristics in the chairman’s statements of Guinness pp. 1714-1741

Alonso Moreno, Michael John Jones and Martin Quinn

State investments and human rights? The case of the Norwegian Government Pension Fund Global pp. 1742-1770

Niklas Kreander and Ken McPhail

Examining the dynamics of SER evolution: an institutional understanding pp. 1771-1800

Massimo Contrafatto, Ericka Costa and Caterina Pesci

Institutions, situated rationality and agency in management accounting pp. 1801-1825

Henk J. ter Bogt and Robert W. Scapens

Exploring the rationale for integrated report assurance pp. 1826-1854

Warren Maroun

Volume 32, issue 5, 2019

Exploring the transformative potential of management control systems in organisational change towards sustainability pp. 1210-1239

Venkateshwaran Narayanan and Gordon Boyce

Understanding how managers institutionalise sustainability reporting pp. 1240-1269

Muhammad Bilal Farooq and Charl de Villiers

Strategizing in English hospitals: accounting, practical coping and strategic intent pp. 1270-1296

Christos Begkos, Sue Llewellyn and Kieran Walshe

Who gets all the PIE? Regulation of the statutory audit for private UK companies pp. 1297-1324

Iain Clacher, Alan Duboisée de Ricquebourg and Amy May

Environmental innovation practices and operational performance pp. 1325-1357

Jacobo Gomez-Conde, Rogerio Joao Lunkes and Fabricia Silva Rosa

Seeking an ecologically defensible calculation of net loss/gain of biodiversity pp. 1358-1383

Thomas Cuckston

No more fairytales: a quest for alternative narratives of sustainable business pp. 1384-1413

Aideen O’Dochartaigh

What is accounting? The “being” and “be-ings” of the accounting phenomenon and its critical appreciation pp. 1414-1436

Nihel Chabrak, Jim Haslam and Helen Oakes

Close encounters and the illusion of accountability in the sharing economy pp. 1437-1466

Emma McDaid, Christina Boedker and Clinton Free

Stakeholder engagement and dialogic accounting pp. 1467-1499

Marco Bellucci, Lorenzo Simoni, Diletta Acuti and Giacomo Manetti

The financial health of Australian universities: policy implications in a changing environment pp. 1500-1531

Helen Irvine and Christine Ryan

Readability of integrated reports: an exploratory global study pp. 1532-1557

Gerard William Stone and Sumit Lodhia

Agents of alienation: accountants and the land grab of Papua New Guinea pp. 1558-1584

Glenn Finau, Kerry Jacobs and Satish Chand

Discursive framing in private and public communication by pro-nuclear corporate, political and regulatory actors following the Fukushima disaster pp. 1585-1614

Annika Beelitz and Doris M. Merkl-Davies

Volume 32, issue 4, 2019

Rethinking performativity pp. 930-956

Max Baker and Sven Modell

Do sources of occupational community impact corporate internal control? The case of CFOs in the high-tech industry pp. 957-983

Junli Yu, Shelagh M.R. Campbell, Jing Li and Zhou Zhang

Institutional drivers of environmental management accounting adoption in public sector water organisations pp. 984-1012

Mohammad Imtiaz Ferdous, Carol Adams and Gordon Boyce

Substantive and symbolic strategies sustaining the environmentally friendly ideology pp. 1013-1042

Mohamed Chelli, Sylvain Durocher and Anne Fortin

Matter of opinion pp. 1043-1072

Jenni Puroila and Hannele Mäkelä

Enabling management control systems, situated learning and intellectual capital development pp. 1073-1097

Rodney Coyte

Contesting commensuration pp. 1098-1116

Jonas Gerdin and Hans Englund

Marching with the volunteers pp. 1117-1145

Miranti Kartika Dewi, Melina Manochin and Ataur Belal

Accounting and the enactment of power: municipal reform by Peter Leopold 1774–1775 pp. 1146-1174

Laura Maran, Warwick Funnell and Monia Castellini

Environmental management accounting practices in Australian cotton farming pp. 1175-1202

Shamim Tashakor, Ranjith Appuhami and Rahat Munir

Volume 32, issue 3, 2019

Processes of hybridization and de-hybridization: organizing and the task at hand pp. 710-726

Gustaf Kastberg and Cristian Lagström

Individual responses to competing accountability pressures in hybrid organisations pp. 727-749

Florian Gebreiter and Nunung Nurul Hidayah

Rational and symbolic uses of performance measurement pp. 750-781

Dorota Dobija, Anna Maria Górska, Giuseppe Grossi and Wojciech Strzelczyk

Multiple institutional logics and their impact on accounting in higher education pp. 782-810

Annemarie Conrath-Hargreaves and Sonja Wüstemann

Under what conditions is mandatory disclosure most likely to cause organisational change? pp. 811-835

Shane Leong and James Hazelton

Accounting for modern slavery: an analysis of Australian listed company disclosures pp. 836-865

Katherine Leanne Christ, Kathyayini Kathy Rao and Roger Leonard Burritt

Diverse accounting standards on disclosures of Islamic financial transactions pp. 866-896

Ahmed Habib, Faruq Arif Tajul Ariffin, Yusuf Karbhari and Zurina Shafii

Accounting and professional work in established NPM settings pp. 897-922

Ebba Sjögren and Karin Fernler

Volume 32, issue 2, 2019

Investigating the backstage of audit engagements: the paradox of team diversity pp. 378-400

Firdaus Amyar, Nunung Nurul Hidayah, Alan Lowe and Margaret Woods

Power relations and the accounting system in the Archbishop’s Seminary of Siena (1666-1690) pp. 401-420

Michela Magliacani and Roberto Di Pietra

CSR website disclosure: the influence of the upper echelons pp. 421-455

Patricia Everaert, Lies Bouten and Annelien Baele

Time rationalities pp. 456-482

Terhi Chakhovich

Control and empowerment as an organising paradox: implications for management control systems pp. 483-507

Rachael L. Lewis, David A. Brown and Nicole C. Sutton

Social networks, corruption and institutions of accounting, auditing and accountability pp. 508-530

Joseph Phiri and Pinar Guven-Uslu

Implementing CSR activities through management control systems pp. 531-555

Lamia Laguir, Issam Laguir and Emmanuel Tchemeni

Exploring diversity in sustainability assurance practice pp. 556-580

Charika Channuntapipat, Anna Samsonova-Taddei and Stuart Turley

Australian corporate political donation disclosures pp. 581-611

Edward Tello, James Hazelton and Shane Vincent Leong

Heritage reporting by the Australian public sector pp. 612-631

Peir Peir Woon, Bikram Chatterjee and Carolyn J. Cordery

Power and environmental reporting-practice in business networks pp. 632-657

Lyndie Bayne, Sharon Purchase and Ann Tarca

The portrayal of early accountants in nineteenth century Portuguese literature pp. 658-688

Fernanda Leão, Delfina Gomes and Garry D. Carnegie

Volume 32, issue 1, 2018

What counts for quality in interdisciplinary accounting research in the next decade pp. 2-25

James Guthrie, Lee D. Parker, John Dumay and Markus J. Milne

Stakeholder interactions and corporate social responsibility (CSR) practices pp. 26-54

Obby Phiri, Elisavet Mantzari and Pauline Gleadle

Sartrean bad-faith? Site-specific social, ethical and environmental disclosures by multinational mining companies pp. 55-74

Sharif Mahmud Khalid, Jill Atkins and Elisabetta Barone

The history of accounting standards in French-speaking African countries since independence pp. 75-100

Jean-Guy Degos, Yves Levant and Philippe Touron

Beyond the accounting profession pp. 101-132

Paul D. Ahn and Kerry Jacobs

Transformation of accounting through digital standardisation pp. 133-162

Indrit Troshani, Joanne Locke and Nick Rowbottom

Exploring the quality of corporate environmental reporting pp. 163-193

Akrum Helfaya, Mark Whittington and Chandana Alawattage

Exploring the role of accounting in the People’s Commune of China between 1958 and 1966 pp. 194-223

Lina Xu, Eagle Zhang and Corinne Cortese

Empathy, closeness, and distance in non-profit accountability pp. 224-254

Ericka Costa, Caterina Pesci, Michele Andreaus and Emanuele Taufer

Accounting and the post-new public management pp. 255-279

Ileana Steccolini

New public management and the rise of public sector performance audit pp. 280-306

Lee D. Parker, Kerry Jacobs and Jana Schmitz

The shaping of sustainability assurance through the competition between accounting and non-accounting providers pp. 307-336

Muhammad Bilal Farooq and Charl de Villiers

To speak or not to speak the language of numbers: accounting as ventriloquism pp. 337-361

Bertrand Fauré, François Cooren and Frédérik Matte

100 PhD rules of the game to successfully complete a doctoral dissertation pp. 364-376

Niamh Brennan