Accounting, Auditing & Accountability Journal
Issue(s) available: 232 – From Volume: 1 Issue: 1, to Volume: 38 Issue: 9
Volume 37
Volume 36
Volume 35
Volume 34
-
Issue 8 2021
-
Issue 7 2021 Accounting for Public Services: Reconsidering Publicness in Accounting Research and Practice
-
Issue 6 2021 Accounting, management, finance, and accountability in times of crisis: A COVID-19 perspective
-
Issue 5 2021 Incorporating Context into Social and Environmental Accounting (SEA) in Developing Countries
-
Issue 4 2021
-
Issue 3 2021
-
Issue 2 2021
-
Issue 1 2021
Volume 33
Volume 32
Volume 31
Volume 30
Volume 29
Volume 28
Volume 27
Volume 26
Volume 25
Volume 24
Volume 23
Volume 22
Volume 21
Volume 20
Volume 19
Volume 18
Volume 9
Volume 8
Volume 7
Volume 6
“Boats need water and tigers need jungle” - Locally constructed corporate social responsibility in Thailand
Nooch Kuasirikun, Philip ConstableThis paper explores corporate social responsibility (CSR) in Thailand and analyses how CSR practice is informed by local values rather than merely driven by CSR practices designed…
Exploring dynamic duality between formal and non-formal accountability processes in a public services context
Stuart Cooper, Suzana GrubnicThe purpose of this paper is to explore the dynamic relationship between formal and non-formal processes of accountability in a public services context.
Being left behind: disclosure strategies to manage the Juukan Gorge cave blast
Amanpreet Kaur, Sumit Lodhia, Alexander LesueThis study aims to investigate how disclosures through different communication media were used by the Australian mining company Rio Tinto to manage its reputation after the Juukan…
Compensatory justice and accountability for First Nations peoples: the Timber Creek case
Ellie Norris, Shawgat Kutubi, Glenn FinauThis paper examines the state’s accountability to its citizens, in particular the First Peoples of settler colonial nations such as Australia, and how these responsibilities may…
Between the lines: linking carbon management to carbon accounting actions in the pursuit of corporate decarbonization
Matthew Phillip Johnson, Jakob Strobel, Gregory TrencherTo achieve net-zero by mid-century consistent with the Paris Agreement, companies must urgently formulate and implement decarbonization actions. While previous research has…
When audit confronts blockchain
Erica Pimentel, Emilio Boulianne, Crawford SpencePrevious work has explored the ability of auditors to expand successfully into seemingly unrelated fields, referred to as new audit spaces. The present paper focuses on how…
Stigma management: a counter-accounting of child labour and environmental issues in the mining sector
Sharif Mahmud Khalid, Chinyere O. UcheLarge mining companies are often subject to stigmatisation. Thus, these companies try to shift stigma to artisanal small-scale miners in stigma management. This study seeks to…
Understanding beneficiary evaluative capacity within nonprofit organisations through an immanent perspective
Kylie L Kingston, Belinda Luke, Eija VinnariThe purpose of this research was to seek a more refined understanding of the ways beneficiaries are evaluating nonprofit organisations (NPO), from the beneficiaries’ perspectives…
Intergenerational accountability in the times of just transitions
Matthew Scobie, Ellie Norris, Holly WillsonThis study explores the concept of intergenerational accountability to address the grand challenge of a just transition. Intergenerational accountability extends the notion of…
Advocating a place-space duality for an accounting research agenda
ChunLei Yang, Robert W. Scapens, Christopher HumphreyThe paper proposes a place-space duality, rather than a dualism, for accounting research.
Boundary objects: sustainability reporting and the production of organizational stability
Manuel Fernández Chulián, Nicolas Garcia-Torea, Carlos Larrinaga, Jan BebbingtonThe study investigates how sustainability reporting constructs a narrative about an organization that provides its members with a reality they can accept, with the consequence of…
Ways of not seeing: visibility, blindness, and the transparency game
Jonathan Tweedie, Matteo RonzaniTo advance understanding of transparency by problematising the motivations and strategies of a so far underexplored group: its users.
Accounting for racial inequality in South Africa with the black economic empowerment policy
Bongani Munkuli, Mona Nikidehaghani, Liangbo Ma, Millicent ChangThe purpose of this study is to explore how the South African government has used accounting technologies to manage the pervasive issue of racial inequality.
Accounting for digital promises: restoring and transforming promissory narratives
Martin Carlsson-Wall, Christofer Laurell, Oliver Lindqvist Parbratt, Mart OtsThe paper investigates the relationship between accounting and promises in the context of digital change.
Secret professional deviance: the case of the independence rule
Claire-France Picard, Cynthia Courtois, Sylvain Durocher, Angélique MaloThis paper examines how rank-and-file practitioners react to and negotiate uniformized professional standards imposed by the elites of their profession in order to embody their…
Audit society, organisational response and (de-)coupling: an Italian story
Massimo Contrafatto, Sara Moggi, Daniele Gervasio, Damiano MontaniThis paper examines “how” an organisation, over time, responded, and “what strategies” were mobilised, to conform to a specific audit society-inspired model introduced in Italy by…
Practical and theoretical judgment in data-driven financial due diligence
Tim Kastrup, Michael Grant, Fredrik NilssonNew digital technologies are reshaping the business landscape and accounting work. This paper aims to investigate how incorporating more data and new data analytics (DA) tools…
The making of a multiplicity of overlapping controls
Nicolas Berland, Emer Curtis, Marcel Guenoun, Angèle RenaudThis study aims to examine the question “How can we understand the dynamics that give rise to multiplicities of overlapping controls (MoOCs)?” and explore the role of local…
The contronymity of project accounting for performing the relevance of project outcomes
Tim Neerup Themsen, Peter Holm Jacobsen, Kjell TryggestadThis paper aims to advance recent literature on the performativity of accounting by examining how project accounting affects a project organization’s ability to deliver a relevant…
The accounting profession in the Twilight Zone: navigating digitalisation's sided challenges through ethical pathways for decision-making
Adriana Tiron-Tudor, Waymond Rodgers, Delia DeliuThe paper aims to explore the sided challenges facing the accounting profession in an advanced digitalised future where humans and robots will collaborate in working teams.
Accountability and the metaverse: unaccounted digital worlds between techwashing mechanisms and new emerging meanings
Maurizio Massaro, Rosanna Spanò, Sanjaya Chinthana KuruppuThis paper aims to understand the main challenges connected with accountability issues across multiple layers of the metaverse, to identify whether and how any techwashing is…
Accountability in permissioned blockchains: through the ledger, the code and the people
Mélissa Fortin, Erica Pimentel, Emilio BoulianneThis study explores how introducing a permissioned blockchain in a supply chain context impacts accountability relationships and the process of rendering an account. The authors…
Accounting for the “harms” of social media firms: dialogic accountability and discursive contestation in public hearings
Kolawole Yusuff, Andrea Whittle, Frank MuellerExisting literature has begun to identify the agonistic and contested aspects of the ongoing development of accountability systems. These “contests” are particularly important…
Management accounting for a circular economy: current limits and avenue for a dialogic approach
Selena Aureli, Eleonora Foschi, Angelo PalettaThis study investigates the implementation of a sustainable circular business model from an accounting perspective. Its goal is to understand if and how decision- makers use…
The unaccounted effects of digital transformation: participatory accountability in a humanitarian organisation
Tami Dinh, Susan O'LearyThis study explores the evolving dynamics of participatory accountability within humanitarian contexts, where digitally connected crisis-affected populations demand better…
Twitter bots, democratic deliberation and social accountability: the case of #OccupyWallStreet
Dean Neu, Gregory D. SaxtonThis study is motivated to provide a theoretically informed, data-driven assessment of the consequences associated with the participation of non-human bots in social…
Co-construction of performance indicators for a circular city and its relation to a local action net
Justyna Bekier, Cristiana ParisiThis study examines how circular economy (CE) performance indicators are constructed in an urban context characterised by a multitude of conflicting interests and visions of urban…
ISSN:
0951-3574Online date, start – end:
1988Copyright Holder:
Emerald Publishing LimitedOpen Access:
hybridEditors:
- Prof James Guthrie
- Prof Lee Parker
Further Information
