Accounting, Auditing & Accountability Journal: Volume 10 Issue 1

The editorial gatekeepers of the accounting academy

Tom Lee

Proposes to evidence the colonization of the accounting knowledge production process by a relatively few élite institutions in the USA. By examining the doctoral origins of the…

Purchasing power and polarized professionalism in British medicine

Sue Llewellyn

Fundholding (the opportunity to hold a budget at practice level) has given general practitioners (GPs) purchasing power for medical services within the reformed UK National Health…

Professional rivalry and changing management control approaches in UK clearing banks

Willie Seal, Liz Croft

The paper employs a critical version of Abbott’s “system of professions” in order to analyse how new management practices in UK clearing banks have been influenced by competing…

Regulatory arbitrage through financial innovation

Atul K. Shah

Despite the existence of accounting standards, there still remains a degree of flexibility in their interpretation and gaps between rules. It is alleged that management practises…

Methodological themes : Critical appraisal of the cloze procedure’s use in the accounting domain

Michael John Jones

The cloze procedure has been seen by accounting researchers as a useful tool for investigating the communicative effectiveness of accounting narratives. Compared with text‐based…