Accounting, Auditing & Accountability Journal: Volume 12 Issue 4

Cultural capital and accounting

George D. Thompson

Perceived increases in the proportion of human capital in the production mix are matched by calls for the development of methods of accounting for human capital. The term…

A theory of public health sector report: forging a new path

Karen A. Van Peursem

With the aim of shedding light on issues surrounding the development and evaluation of report, this paper offers a theory for facilitating and legitimizing an accountability‐based…

Reporting on the state of infrastructure by local government

R.G. Walker, F.L. Clarke, G.W. Dean

The Australian accounting profession has advocated that infrastructure should be accounted for by reporting it at current written down replacement values, on the basis that these…

A texture index for evaluating accounting narratives: An alternative to readability formulas

Robin Sydserff, Pauline Weetman

Readability formulas have been criticised as a method for scoring accounting narratives because of their focus on word‐ and sentence‐level features and not on whole‐text aspects…

The conceptual underwear of financial reporting

Michael Page, Laura Spira

The paper examines the role of metaphor in debates about “conceptual frameworks” for financial reporting and accounting standard setting. It takes the form of a dialogue between a…