Accounting, Auditing & Accountability Journal: Volume 11 Issue 4

Accounting and management research: passwords from the gatekeepers

Lee Parker, James Guthrie, Rob Gray

This study explores academic activities with particular reference to research in the accounting and management disciplines. It explores emerging social constructions of the role…

Resisting the “new public management”: Absorption and absorbing groups in schools and GP practices in the UK

Jane Broadbent, Richard Laughlin

The “new public management” (NPM) “reforms” have been extensive in the public sector in the UK. The paper’s primary focus is on the managerial and organizational effects of these…

Executive coercion and state audit: A processual analysis of the responses of the Australian audit office to the dilemmas of efficiency auditing1978‐84

Warwick Funnell

The introduction of efficiency auditing in Australian Commonwealth state audit created a level of stress and threat for the Auditor‐General never previously encountered. Using…

Annual report readability variability: tests of the obfuscation hypothesis

John K. Courtis

The purpose of the paper is to investigate the presence of variability within the chairman’s address section of the annual report. The coefficiency of variation (V) is used as a…

Perceptions of messages conveyed by review and audit reports

Grant Gay, Peter Schelluch, Annette Baines

This study compares the perceptions of the users and preparers of financial statements to those of auditors, concerning messages conveyed by review and audit reports. Concern has…

Current development in human resource costing and accounting: Reality present, researchers absent?

Jan‐Erik Gröjer, Ulf Johanson

Human resource costing and accounting (HRCA) is a complex and poorly understood process of accounting. The behavioural impact of HRCA, the many diverging internal forces of an…