Accounting, Auditing & Accountability Journal: Volume 13 Issue 2

Constructivism and accounting research: towards a trans‐disciplinary perspective

Paolo Quattrone

This paper speculates about the potential of the constructivism of Piaget and Morin to offer a framework which might go beyond dualisms and fragmentation in accounting research…

Storing and shielding: financial management behaviour in a church organization

Margaret Lightbody

Financial managers in public entities have been portrayed as acting as “guardians” of the resources of the organization. However, while the private not‐for‐profit literature makes…

Openness to context‐based research: the gulf between the claims and actions of Big Six firms in the USA

Yves Gendron

This paper has been written following the refusal of US Big Six firms to participate in a context‐based research project on the new‐client‐acceptance decision, in spite of their…

Corporate disclosure and the deregulation of international investment

David Bailey, George Harte, Roger Sugden

Drawing on evidence of major Western governments’ concerns with the wider economic, social and environmental impact and performance of transnational firms, we argue that recent…

Accounting for public heritage facilities – assets or liabilities of the government?

Allan D. Barton

Public heritage facilities – national parks, art galleries, museums and so on – are now required by professional accounting standards in Australia to be valued and included in…