Accounting, Auditing & Accountability Journal: Volume 1 Issue 1

Corporate Social Reporting: Emerging Trends in Accountability and the Social Contract

Rob Gray, Dave Owen, Keith Maunders

The article suggests that discord in Corporate Social Reporting (CSR) can be related to differing assumptions about (a) society, and (b) the role of CSR in the…

Research in Public Sector Accounting: An Appraisal

Irvine Lapsley

An overview of recent research in finance, financial accounting and accountability, internal accounting and management information systems and audit in the public sector. To date…

Reliability and Validity in Field Research: Some Strategies and Tactics

Jill McKinnon

This article is concerned with issues of validity and reliability in field research. It examines the nature of, and threats to validity and reliability in field studies and…

The Struggle Over Meaning in Accounting and Corporate Research: A Comparative Evaluation of Conservative and Critical Historiography

Tony Tinker, Marilyn Neimark

This article examines the construction of systems of meaning at two levels: the writing of the history of the corporation; and the role of annual reports in constructing a system…