Accounting Forum

1999 - 2025

Continuation of Accounting forum.

Current editor(s): Carol Tilt

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Volume 37, issue 4, 2013

Editorial Board pp. i-i

The Editors

Accounting for the Apple Inc business model: Corporate value capture and dysfunctional economic and social consequences pp. 245-248

Glen Lehman and Colin Haslam

Apple's changing business model: What should the world's richest company do with all those profits? pp. 249-267

William Lazonick, Mariana Mazzucato and Öner Tulum

Apple's financial success: The precariousness of power exercised in global value chains pp. 268-279

Colin Haslam, Nick Tsitsianis, Tord Andersson and Ya Ping Yin

The Apple business model: Crowdsourcing mobile applications pp. 280-289

Birgitta Bergvall-Kåreborn and Debra Howcroft

Owning the consumer—Getting to the core of the Apple business model pp. 290-299

Johnna Montgomerie and Samuel Roscoe

Opportunist dealing in the UK pig meat supply chain: Trader mentalities and alternatives pp. 300-314

Andrew Bowman, Julie Froud, Sukhdev Johal, Adam Leaver and Karel Williams

Working for the local community: Substantively broader/geographically narrower CSR accounting pp. 315-324

Alan Sitkin

Accounting and Business Research Special Issue Call for Papers pp. 325-327

The Editors

Volume 37, issue 3, 2013

Editorial Board pp. i-i

The Editors

A Habermasian model of stakeholder (non)engagement and corporate (ir)responsibility reporting pp. 163-181

Elisabetta Barone, Nathan Ranamagar and Jill F. Solomon

The contract, accounting and trust: A case study of an international joint venture (IJV) in the United Arab Emirates (UAE) pp. 182-195

Mathew Tsamenyi, Ahmad Z. Qureshi and Hassan Yazdifar

Further evidence on the determinants of audit pricing in universities pp. 196-212

Bai Xue and Noel O'Sullivan

Dissemination and institutionalization of public sector accounting reforms in less developed countries: A comparative study of the Nepalese and Sri Lankan central governments pp. 213-230

Pawan Adhikari, Chamara Kuruppu and Sumohon Matilal

Sustainability reporting: The role of “Search”, “Experience” and “Credence” information pp. 231-243

Breeda Comyns, Frank Figge, Tobias Hahn and Ralf Barkemeyer

Volume 37, issue 2, 2013

Editorial Board pp. i-i

The Editors

Vulnerable and exploitable: The need for organisational accountability and transparency in emerging and less developed economies pp. 81-91

Ataur Rahman Belal, Stuart M. Cooper and Robin W. Roberts

Social and environmental accounting as symbolic and substantive means of legitimation: The case of HIV/AIDS reporting in South Africa pp. 92-109

Teerooven Soobaroyen and Collins Ntim

Accounting for the environmental impacts of Texaco's operations in Ecuador: Chevron's contingent environmental liability disclosures pp. 110-123

Stacie Buccina, Douglas Chene and Jeffrey Gramlich

Gas flaring in Nigeria: Analysis of changes in its consequent carbon emission and reporting pp. 124-134

Aminu Hassan and Reza Kouhy

Corporate social reporting by MNCs’ subsidiaries in Sri Lanka pp. 135-149

Eshani Beddewela and Christian Herzig

Social and environmental NGOs’ perceptions of Corporate Social Disclosures: The Case of Bangladesh pp. 150-161

Mahmood Ahmed Momin

Volume 37, issue 1, 2013

Editorial Board pp. i-i

The Editors

Corporate social responsibility and tax avoidance: A comment and reflection pp. 1-14

John Hasseldine and Gregory Morris

Smoke and mirrors: Corporate social responsibility and tax avoidance—A reply to Hasseldine and Morris pp. 15-28

Prem Sikka

Conversations with inmate accountants: Motivation, opportunity and the fraud triangle pp. 29-39

Steven Dellaportas

Effects of municipal, auditing and political factors on audit delay pp. 40-53

Sandra Cohen and Stergios Leventis

Seeking legitimacy: Social reporting in the healthcare sector pp. 54-66

Patrizio Monfardini, Antonio D. Barretta and Pasquale Ruggiero

Some thoughts on the recognition of assets, notably in respect of intangible assets pp. 67-80

Nevine El-Tawy and Tony Tollington

Volume 36, issue 4, 2012

Editorial Board pp. i-i

The Editors

UK health sector performance management: Conflict, crisis and unintended consequences pp. 231-250

Lynne Conrad and Pinar Guven Uslu

Students as surrogates for practicing accountants: Further evidence pp. 251-265

Tony Mortensen, Richard Fisher and Graeme Wines

Towards recognising workforce health as a constituent of intellectual capital: Insights from a survey of UK accounting and finance directors pp. 266-278

Robin Roslender, Joanna E. Stevenson and Howard Kahn

The governance of intangibles: Rethinking financial reporting and the board of directors pp. 279-293

Yuri Biondi and Antoine Reberioux

New dogs, old tricks. Why do Ponzi schemes succeed? pp. 294-309

Mervyn K. Lewis

Environmental Management Accounting: Case studies of South-East Asian Companies pp. 310-312

C Herzig, T Viere, S Schaltegger, R.l Burritt and Ki-Hoon Lee

Volume 36, issue 3, 2012

Editorial Board pp. i-i

The Editors

Editorial pp. 149-149

Helen Tregidga, Markus Milne and Glen Lehman

Analyzing the quality, meaning and accountability of organizational reporting and communication pp. 150-153

Helen Tregidga, Markus Milne and Glen Lehman

Visual disclosure strategies adopted by more and less sustainability-driven companies pp. 154-165

Sue Hrasky

An exploration of the relationship between language choice in CEO letters to shareholders and corporate reputation pp. 166-177

Russell J. Craig and Niamh Brennan

‘Metaphoring’ people out of this world: A Critical Discourse Analysis of a chairman’s statement of a UK defence firm pp. 178-193

Doris M. Merkl-Davies and Veronika Koller

Ethos, logos, pathos: Strategies of persuasion in social/environmental reports pp. 194-208

Colin Higgins and Robyn Walker

Accounting and marketing communications in arts engagement: A discourse analysis pp. 209-222

Helen Oakes and Steve Oakes

Analyzing the quality, meaning and accountability of organizational reporting and communication: Directions for future research pp. 223-230

Helen Tregidga, Markus Milne and Glen Lehman

Volume 36, issue 2, 2012

Editorial Board pp. i-i

The Editors

Voluntary disclosure theory and financial control variables: An assessment of recent environmental disclosure research pp. 81-90

Ronald P. Guidry and Dennis M. Patten

Market relevance of university accounting programs: Evidence from Australia pp. 91-108

Peipei Pan and Hector Perera

Information technology investments and nonfinancial measures: A research framework pp. 109-121

Ashraf Khallaf

Successful promotion or segregation from partnership? An examination of the “post-senior manager” position in public accounting and the implications for women’s careers pp. 122-133

Elizabeth Dreike Almer, Margaret G. Lightbody and Louise E. Single

Motivations, expectations and preparedness for higher education: A study of accounting students in Ireland, the UK, Spain and Greece pp. 134-144

Marann Byrne, Barbara Flood, Trevor Hassall, John Joyce, Jose Luis Arquero Montaño, José María González González and Eleni Tourna-Germanou

Call for papers: A mode of governance and accountability for a better world?: Journal of Accounting & Organizational Change pp. 145-146

The Editors

Call for papers: The global financial crisis and accounting: The British Accounting Review pp. 147-147

The Editors

Volume 36, issue 1, 2012

Editorial Board pp. i-i

The Editors

Transformation and reform after the financial crisis pp. 1-4

Glen Lehman and Colin Haslam

Accounting for national success and failure: Rethinking the UK case pp. 5-17

Ismail Erturk, Julie Froud, Sukhdev Johal, Adam Leaver and Karel Williams

Off-shoring and out-sourcing for shareholder value: Promise versus reality pp. 18-26

Edward Lee and Ya Ping Yin

The private equity business model: On terra firma or shifting sands? pp. 27-37

Tord Andersson and Colin Haslam

Differing perceptions of non-executive directors’ roles in UK SMEs: Governance conundrum or cultural anomaly? pp. 38-50

Rosie Boxer, Aidan Berry and Lew Perren

Regulating audit quality: Restoring trust and legitimacy pp. 51-61

Claus Holm and Mahbub Zaman

Regulatory regime change in Turkish banks: Reactive or proactive? pp. 62-80

Istemi Demirag