Accounting, Auditing & Accountability Journal
Issue(s) available: 220 – From Volume: 1 Issue: 1, to Volume: 36 Issue: 9
Volume 36
Volume 35
Volume 34
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Issue 8 2021
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Issue 7 2021 Accounting for Public Services: Reconsidering Publicness in Accounting Research and Practice
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Issue 6 2021 Accounting, management, finance, and accountability in times of crisis: A COVID-19 perspective
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Issue 5 2021 Incorporating Context into Social and Environmental Accounting (SEA) in Developing Countries
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Issue 4 2021
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Issue 3 2021
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Issue 2 2021
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Issue 1 2021
Volume 33
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Volume 29
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Volume 9
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Volume 7
Volume 6
The special thing of clubs in the German football Bundesliga – about the legal forms of the clubs and the resulting consequences
Stefan IngerfurthAlso due to the “50+1 rule”, which exists in the German football Bundesliga and was introduced to regulate competition, clubs with a wide variety of legal forms participate. The…
From amateurism to professionalism: legislation changes transforming Brazilian football
Ricardo Miorin Gomes, Ricardo Corrêa Gomes, Erika LisboaThis paper aims to present a situation that Brazil is coming to terms with the creation of football companies. The solution is to sell football clubs to investors that can solve…
“It is coming home to Rome” – social engagement and creativity in reactions to England national football team losing Euro 2020
Katarzyna HerdThe purpose of this commentary paper is to analyze the burst of joy experienced by global football fans when England lost the final match during the Euro 2020 against Italy.
Last man standing: goalkeeping – an art or a science?
Hamish McKenzieThe current paper is a comment on goalkeepers in football. This paper aims to explore the skillset of the contemporary goalkeeper and whether these can be reliably measured. This…
“Football is war” – FIFA's reactions to a real war and the response of football fans
Abdel K. Halabi, Brendan O’ConnellThe commentary examines the possible rational for Federation Internationale de Football Association(FIFA) sending a series of tweets on the Russian invasion of Ukraine.
A football debate: the future of football accountability research
Christina PhilippouThe purpose of this paper is to provide commentary on Soccer Society debate that is used to create accountability research agenda.
Decoding corruption in Brazilian construction multinationals
Tania Barboza, Angela Da RochaThis study aims to investigate whether firms involved in a major corruption scandal, with broad ramifications across several emerging and advanced markets, design the content of…
Preparing for serendipity: an illustrative analysis of participation in the field
Christopher Chapman, Asako Kimura, Norio Sawabe, Hiroyuki Selmes-SuzukiThis paper aims to explore how researchers in general, and field researchers in particular, might respond to systems of governance of the researchers' activity in ways that can…
An algorithmic historiography of biodiversity accounting literature
Gennaro Maione, Corrado Cuccurullo, Aurelio TommasettiThe study aims to shed light on the historical and contemporary trends of biodiversity accounting literature, while simultaneously offering insights into the future of research in…
Citizen engagement and dialogic accounting through social media: a study of Italian regions
Marco Contri, Silvia Fissi, Elena GoriThis exploratory study aims to investigate the use of Facebook as a dialogic accounting tool for promoting citizen engagement in Italian regions.
Shareholder primacy or stakeholder pluralism? Environmental shareholder proposals and board responses
Melissa Carlisle, Melanie I. Millar, Jacqueline Jarosz WukichThis study examines shareholder and board motivations regarding corporate social responsibility (CSR) to understand boards' stewardship approaches to environmental issues.
Identity performances on professional accounting association magazine covers
Anne K.H. Neal, Merridee Lynne Bujaki, Sylvain Durocher, François BrouardThe authors examine and compare accounting associations' identities in distinct segments of the accounting profession surrounding the 2014 merger of three Canadian accounting…
Counter-accounting and social transformation: Yaṉangu way
Ellie Norris, Shawgat Kutubi, Steven Greenland, Ruth WallaceThis study explores citizen activism in the articulation of a politicised counter-account of Aboriginal rights. It aims to uncover the enabling factors for a successful challenge…
The significance of football in an urban mosaic
Irvine LapsleyThis study aims to add to the understanding of the significance of football in cities, where most major football clubs are located. Specifically, this study offers a distinctive…
Restor(y)ing commitment to a failing organization: how narratives and forecasts mitigate anxiety
Maxence Postaire, François-Régis PuyouThis research interrogates how the construction of narratives and accounting forecasts contributes to managing the emotional state of actors involved in reporting meetings by…
Exploring the historical roots of environmental and ecological accounting from the dawn of human consciousness
Jill Frances Atkins, Federica Doni, Karen McBride, Christopher NapierThis paper seeks to broaden the agenda for environmental and ecological accounting research across several dimensions, extending the form of accounting in this field by…
Accounting and racial violence in the postbellum American South
Stephen P. WalkerThe paper aims to explore the relationship between accounting and racial violence through an investigation of sharecropping in the postbellum American South.
Accountability for responsibility: a case study of a more intelligent enactment of accountability
Grete Helle, John RobertsThe purpose of this paper is to explore how hierarchical accountability can be enacted and accounting control systems mobilized in a way that promotes a sense of felt…
Navigating multiple accountabilities through managers’ boundary work in professional service firms
Ricardo Azambuja, Lisa Baudot, Bertrand MalschThis study explores the professional work of managers in professional service firms (PSFs) by focusing on the relational position of managers as they interface between diverse…
The final frontier? Mechanisms to stimulate investment in the commercial space travel industry
Robyn King, David Smith, Grace WilliamsThe paper’s purpose is to consider, using a transaction cost economics (TCE) framework, the mechanisms used by space agencies to encourage private investment in the commercial…
Auditing the auditors: a performative “spectacle” of public oversight
Peter Ghattas, Teerooven Soobaroyen, Shahzad Uddin, Oliver MarnetThis paper analyses the establishment and evolution of a public oversight body (POB) – the Egyptian Audit Oversight Unit (AOU) – and its implications for local auditing firms and…
To boldly go where no one has gone before: a critical realist approach to space accounting
Sven ModellThe purpose of this paper is to demonstrate how critical realism can be mobilised as a meta-theory, or philosophical under-labourer, for research on space accounting and how this…
Beyond the planetary boundaries: exploring pluralistic accountability in the new space age
Patrizia Di Tullio, Matteo La Torre, Michele Antonio Rea, James Guthrie, John DumayNew Space activities offer benefits for human progress and life beyond the Earth. However, there is a risk that the New Space Economy may develop according to an anthropocentric…
Introduction to special issue on ethnographies of accountability
Carolyn J. Cordery, Ivo De Loo, Hugo LeticheThis paper aims to outline the motivation for this Accounting, Auditing and Accountability Journal (AAAJ) Special Issue, providing an overview of the six selected papers. This…
Counter-conducting environmental injustices and (un)accountability: Ken Saro-Wiwa’s accounts of the Ogoni’s struggle for emancipation
Sarah George Lauwo, Osamuyimen Egbon, Mercy Denedo, Amanze Rajesh EjioguThis paper explores the historical roots of environmental accountability in the Niger Delta region of Nigeria by focusing on the campaigns for social and environmental justice by…
The spread of sportswashing within top-flight football: a discussion of its underpinnings, mechanisms and probable consequences
Robin RoslenderThe paper discusses a range of aspects of the spread of sportswashing within top-flight football, identifies the motivations of its proponents, what is on offer to football clubs…
Quality management adoption and management accounting change in a sub-Saharan African firm
Belaynesh Teklay, Belete Jember BobeIn this study, the authors investigate how institutions influence the adoption and implementation of a quality management practice (QMP) that was originally developed for Western…
Epistolizing accountability: a critical exploration of INGO annual report leaders' letters
Helen AbnettThis paper explores how INGOs communicate their activities and achievements. In doing so, the study seeks to increase our understanding of INGOs' accountability practices.
Breaking boundaries and creating inclusion-based organization through critical performativity and dialogical accountability: the case of FC United Manchester
Daniel Torchia, Simone Domenico Scagnelli, Laura CorazzaThe purpose of this paper is to extend research on boundary making and breaking through alternative football clubs. These entities have borne out of the disappointment caused by…
Contextualised accountant stereotypes: understanding their social construction and reconstruction in Chinese society
Yuheng Wang, Junyuan ChenThis study seeks to understand how accountant stereotypes have been constructed and reconstructed at the macro-national and the structural level in Chinese society.
Auditors' sensemaking of other comprehensive income through metaphors
Sylvain Durocher, Claire-France Picard, Léa DugalThis paper aims to examine how auditors make sense of the ill-theorized and contentious notion of other comprehensive income (OCI), specifically by uncovering their use of…
Understanding absences and ambiguities of Post-decision Project Evaluation in the UK's PPPs: drawing from the sociology of ignorance
Xia Shu, Stewart Smyth, Jim HaslamThe authors explore the under-researched area of post-decision evaluation in PPPs (public–private partnerships), focusing upon how and whether Post-decision Project Evaluation…
Technological innovation and the co-production of accounting services in small accounting firms
Grégory Jemine, François-Régis Puyou, Florence BouvetIncreasingly, emerging information technologies such as shared software and continuous accounting are offering alternative ways to perform accounting tasks in a supposedly more…
Content moderation on social media: constructing accountability in the digital space
Conor Clune, Emma McDaidThe paper examines the content moderation practices and related public disclosures of the World's most popular social media organizations (SMOs). It seeks to understand how…
Open ledger sustainability accounting for community forests: the case of Qingshui river society of southwest China in the 18th-19th centuries
Xiaorui Wang, Shen HuThis article intends to explore the sustainability accounting practices that emerge from the business of artificial forestry in the Qingshui River society of southwest China in…
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…
Beyond persuasive representations of facts: “figuring out” what sustainable value creation means in practice
Cristiano Busco, Fabrizio Granà, Maria Federica IzzoAlthough accounting and reporting visualisations (i.e. graphs, maps and grids) are often used to veil organisations’ untransparent actions, these practices perform irrespectively…
Accounting, finance and conflict in football arenas
Andrew Adams, Stephen Morrow, Ian ThomsonTo provide insights into the role of formal and informal accounts in preventing the liquidation of a professional football club and in post-crisis rebuilding.
NPOs and private governance forms for football clubs: towards a blended model
Deborah Agostino, Anna ThomassonThis study explores the relationship between governance model – private organisations vs non-profit organisations (NPOs) – and performance in football clubs.
Accountability, emergency and liberty during COVID-19 in the UK 2020–22
Laurence Ferry, Henry Midgley, Stuart GreenThe study explains why Parliamentarians in the United Kingdom (UK) focused on accountability through data during the COVID-19 pandemic, as well as on how data could be used to…
Politics of accounting evidence in privatising telecommunications in Sri Lanka
Gayathri Gunatilake, Beverley Lord, Keith DixonThis paper illustrates the socio-political nature of accountings, referring to the partial privatisation of the monopoly telecommunications organisation in a lower-middle-income…
Valuing soccer players: on the valuation dynamics of an online user community
Dominic Detzen, Lukas LöhleinThis paper studies the interactive valuation discourses of an online user community (transfermarkt.de) that seeks to determine market values for soccer players. Despite their…
Neoliberalism and New Public Management: decision-making and accountability in a public–private partnership
Lachlan McDonald-Kerr, Gordon BoyceThe purpose of this paper is to investigate public disclosures and accountability for government decision-making in the case of a major prison project delivered through a…
Escaping transparent, asymmetrical and agentive accountability? Entrepreneurial accounts and researchers' countertransference
Madeleine Besson, Philippe Jacquinot, Rémi Jardat, Jean-Luc MoriceauThis article of exploratory research provides a critical perspective on accountability, focusing on three characteristics: transparency, asymmetry and individual agency. An…
Why does the European football market need a revolution?
Massimo RubertiThis study explores the motivations underlying the European Super League (SL) breakaway attempt. While institutional settings bind football to tradition, investors conceive…
The embedded construction of price fairness evaluations: a case study of Air Greenland
Sof Thrane, Lars Balslev, Ivar FriisThe purpose of this paper is to investigate how fairness evaluations are constructed in a B2B context.
Scaling and controlling talent development in high-intensity organizations: the case of a Swedish football club
Martin Carlsson-Wall, Kai DeMott, Hamza AliIn this paper, the authors empirically and theoretically analyze the scaling and control of talent development to highlight an important part of commercialization in football…
Doing critical dialogic accounting and accountability research: an analytical framework and case illustration
Farzana Aman Tanima, Judy Brown, Trevor HopperTo present an analytical framework for conducting critical dialogic accounting and accountability-based participatory action research to further democratisation, social change and…
Monetization of politics and public procurement in Ghana
Philippe Jacques Codjo Lassou, Matthew Sorola, Daniela Senkl, Sarah George Lauwo, Chelsea MasseThis paper aims to investigate the prevalence of corruption in Ghana to understand how and why it has turned public procurement into a mere money-making scheme instead of a means…
“As bad as bad can be”: accounting for species extinction in the North Pacific
Karen McBride, Roza Sagitova, Olga CamThis paper explores the reporting of the Russian American Company (RAC), from 1840 to 1863. Trading in fur, company fears of animal extinctions viewed from a monetary perspective…
Interconnectedness and the web of accountabilities: Humboldtian approaches to social and environmental accounting
Othmar Manfred Lehner, Orthodoxia KyriacouCurrent accounting practice tends to split environmental complexities into quantifiable, codified elements, producing codified simplifications of the “complex” in pursuit of…
A reflection on contemporary myths of women's football: a historical analysis
Christine CooperThis study aims to provide a social accounting of early women's football as a form of consciousness raising, and to provide a platform to raise questions about the path of the…
Public accountability failure in solving a public nuisance: stakeholder disengagement in a clash of Western and Islamic worldviews
Md Tarikul Islam, Mia Mahmudur Rahim, Sanjaya Chinthana KuruppuThis paper examines the link between the failure of public accountability and stakeholder disengagement brought about by a New Public Management (NPM) style “smart solution”…
The interaction of hierarchical and socializing accountability and the emergence of intelligent accountability in a classroom – a critical analysis
Özlem ArikanThis study aims to investigate the impact on organizational members of team marks and peer feedback in a classroom as an organizational setting, where equals were engaged in a…
The contemporary football industry: a value-based analysis of social, business structural and organisational stakeholders
George Yiapanas, Alkis Thrassou, Demetris VrontisFootball exists and evolves in a dynamic ecosystem, displaying a massive and multidimensional influence on most contemporary societies, and football has grown into a significant…
Carbon toolmaking: responding to multiple interacting logics in carbon management
Binh Bui, Zichao (Alex) Wang, Matthäus TekathenThis study examines how carbon tools, including carbon accounting and management tools, can be created, used, modified and linked with other traditional management controls to…
The role of the professional association in the translation of accrual accounting in the Sri Lankan public sector
Thusitha Dissanayake, Steven DellaportasThis study examines accounting reform in the Sri Lankan public sector using an actor–network perspective. The study is particularly concerned with the role of the Institute of…
Grassroots accountability: the practical and symbolic aspects of performance
John Millar, Frank Mueller, Chris CarterThe paper provides a theoretical framework for interdisciplinary accounting scholars interested in performances of accountability in front of live audiences.
Accountability and accounting for fisheries – six decades of reporting by the Electricity Supply Board of Ireland, 1935–1993
Martin Quinn, Alonso Moreno, Bibek BhattaThis study aims to contribute to the relatively limited historic literature on social and environmental accounting/accountability. More specifically, the study explores accounting…
Pulling back the curtain of environmental accountability: How boundaries shape environmental identities in the SKI industry
Edward Gamble, Gary CatonThis paper aims to explore the important role boundaries play in back-office framing of environmental engagement. This is of particular interest because it is not clear how…
Examining accountability in relation to local football communities
John Edward Burns, Stephen JollandsMost football clubs were founded by members of the local community within which they are based. The success of a club is built on the time, effort and resources given by these…
Environmental accounting and state power in the Grand Duchy of Tuscany (1537–1621)
Michele Bigoni, Simone Lazzini, Zeila Occhipinti, Roberto VeronaThe study investigates the use of early forms of environmental accounting in the implementation of environmental strategies in the Grand Duchy of Tuscany between the 16th and 17th…
‘Be a game changer and keep the ball rolling’: exploring linkages between football clubs, charitable foundations and doing good
Noel Hyndman, Mariannunziata LiguoriThere has been limited research on why football clubs contribute to charity. This paper examines how football clubs and their charitable conduits report information when…
The #MeToo legacy and “the Collective Us”: conceptualising accountability for sexual misconduct at work
Galina GoncharenkoThis study aims to analyse how the collective processing of the #MeToo legacy in the form of community discourses and activism conceptualises organisational accountability for…
ISSN:
0951-3574Online date, start – end:
1988Copyright Holder:
Emerald Publishing LimitedOpen Access:
hybridEditors:
- Prof James Guthrie
- Prof Lee Parker
Further Information
