Accounting Forum

1999 - 2025

Current editor(s): Carol Tilt

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Editorial Board pp. 1-1: The Editors
Capital and income financialization: Accounting for the 2008 financial crisis pp. 209-216: David Hatherly and Gavin Kretzschmar
A CEO with many messages: Comparing the ideological representations provided by different corporate reports pp. 217-231: Hannele Mäkelä and Matias Laine
Disclosure responses to mining accidents: South African evidence pp. 232-246: Charmaine M. Coetzee and Chris J. van Staden
Readability of accountants’ communications with small business—Some Australian evidence pp. 247-261: Gerard William Stone
The accounting treatment of intangibles – A critical review of the literature pp. 262-274: Daniel Zéghal and Anis Maaloul
An exploration of stewardship theory in a Not-for-Profit organisation pp. 275-284: Ron Kluvers and John Tippett
Third global accounting and organizational change research conference 2012 pp. 285-286: The Editors
Islam, accounting and society pp. 287-287: The Editors
FRBC Call for Papers pp. 288-288: The Editors
Erratum to “Has the global financial crisis produced a new world order?” [Account. Forum 35 (2011) 90–103] pp. 289-289: Richard A. Iley and Mervyn K. Lewis

Editorial Board pp. i-i: The Editors
Social and Environmental Accounting and Accountability pp. 127-129: Chris van Staden, Thomas Kern, Nicholas McGuigan and Susan Wild
Accounting for climate change and the self-regulation of carbon disclosures pp. 130-138: Jane Andrew and Corinne Cortese
Media coverage and voluntary environmental disclosures: A developing country exploratory experiment pp. 139-157: Evangeline Elijido-Ten
Changes in social and environmental reporting practices in an emerging economy (2004–2007): Exploring the relevance of stakeholder and legitimacy theories pp. 158-175: Jyoti Devi Mahadeo, Vanisha Oogarah-Hanuman and Teerooven Soobaroyen
Sustainability reporting by local government in Australia: Current and future prospects pp. 176-186: Belinda Williams, Trevor Wilmshurst and Robert Clift
Corporate social responsibility reporting: A comprehensive picture? pp. 187-204: Lies Bouten, Patricia Everaert, Luc Van Liedekerke, Lieven De Moor and Johan Christiaens
Book review pp. 205-207: Thomas Kern and Nicholas McGuigan

Editorial Board pp. 1-1: The Editors
The nature, use and impression management of graphs in social and environmental accounting pp. 75-89: Michael John Jones
Has the global financial crisis produced a New World Order? pp. 90-103: Richard A. Iley and Mervyn K. Lewis
Theoretical perspectives on intellectual capital: A backward look and a proposal for going forward pp. 104-117: Leire Alcaniz, Fernando Gomez-Bezares and Robin Roslender
Voluntary hospices in England: A viable business model? pp. 118-125: Grigorios Theodosopoulos

Editorial Board pp. 1-1: The Editors
Twenty-one years of social and environmental accountability research: A coming of age pp. 1-10: Lee D. Parker
Accounting for long-tail asbestos liabilities: Metaphor and meaning pp. 11-18: Lee Moerman and Sandra van der Laan
The measurement of sustainability disclosure: Abundance versus occurrence pp. 19-31: Corina Joseph and Ross Taplin
The influence of international taxation structures on corporate financial disclosure patterns pp. 32-46: Grantley Taylor, Greg Tower and Mitch Van Der Zahn
The impact of introductory accounting courses on student perceptions about the purpose of accounting information and the objectives of business: A comparison of the UK and Japan pp. 47-60: David Collison, John Ferguson, Yoshinao Kozuma, David Power and Lorna Stevenson
SCAM: Design of a learning and teaching resource pp. 61-72: Louise Crawford, Christine Helliar, Elizabeth Monk and Lorna Stevenson
Call for papers: Journal of Human Resource Costing & Accounting Conference 2011 pp. 73-73: The Editors

Editorial Board pp. i-i: The Editors
Smoke and mirrors: Corporate social responsibility and tax avoidance pp. 153-168: Prem Sikka
Examining CSR disclosure strategies within the Australian food and beverage industry pp. 169-183: Suresh Cuganesan, James Guthrie and Leanne Ward
Issues arising for accounting harmonization: The case of stock options in Italy pp. 184-195: Silvano Corbella and Cristina Florio
Transparent Costing: Has the emperor got clothes? pp. 196-210: Janek Ratnatunga and Erwin Waldmann
Corporate strategy financialized: Conjuncture, arbitrage and earnings capacity in the S&P500 pp. 211-221: Tord Andersson, Colin Haslam, Edward Lee, George Katechos and Nick Tsitsianis
Did Berle and Means get it wrong? Reflections on Thorstein Veblen, Paul Samuelson, and ‘Corporate Strategy Financialized’ pp. 222-227: Mervyn K. Lewis
A commentary on ‘Corporate strategy financialized: Conjuncture, arbitrage and earnings capacity in the S&P 500’ pp. 228-230: David Hatherly
Interpretive accounting research pp. 231-235: Glen Lehman
Social and Environmental Accounting and Reporting in Emerging and Less Developed Countries pp. 236-236: The Editors

IFC - Editorial Board pp. 1-1: The Editors
Sarbanes-Oxley 404 material weaknesses and discretionary accruals pp. 67-75: Ruth W. Epps and Cynthia P. Guthrie
Powerful players: How constituents captured the setting of IFRS 6, an accounting standard for the extractive industries pp. 76-88: Corinne L. Cortese, Helen J. Irvine and Mary A. Kaidonis
Developing skills via work placements in accounting: Student and employer views pp. 89-108: Catriona Paisey and Nicholas J. Paisey
An examination of disciplinary culture: Two professional accounting associations in New Zealand pp. 109-122: Kelvin Mataira and Karen A. Van Peursem
Accounting for the environment: Towards a theoretical perspective for environmental accounting and reporting pp. 123-138: Michael John Jones
The pricing of statutory audit services in Greece pp. 139-152: Stephen Owusu-Ansah, Stergios Leventis and Constantinos Caramanis

IFC - Editorial Board pp. i-i: The Editors
Dolphin deaths, organizational legitimacy and potential employees’ reactions to assured environmental disclosures pp. 1-19: Sanjaya Kuruppu and Markus J. Milne
Social and environmental report assurance: Some interview evidence pp. 20-31: Michael John Jones and Jill Frances Solomon
An examination of environmental reporting by Australian state government departments pp. 32-45: Barbara Lynch
Managing social and environmental action and accountability in the hospitality industry: A Singapore perspective pp. 46-53: Lai Hong Chung and Lee D. Parker
An exploratory study of an early stage R&D-intensive firm under financialization pp. 54-65: Pauline Gleadle and Colin Haslam