Accounting, Auditing & Accountability Journal: Volume 13 Issue 5

The dynamics of accounting change Inter‐play between new practices, routines, institutions, power and politics

John Burns

This paper explores accounting change in the product development department of a small UK chemicals manufacturer. An institutional framework of accounting and a framework of power…

Completing the triangle: Taylorism and the paradigms

Richard K. Fleischman

Taylorism and scientific management, as significant components of productive relations in the USA during the early twentieth century, have been examined by accounting historians…

The chairman’s statement ‐ A content analysis of discretionary narrative disclosures

Malcolm Smith, Richard J. Taffler

Explores whether the firm’s discretionary narrative disclosures measure its financial risk of bankruptcy. Specifically examines the existence of an association between the content…

The influence of subsidiary context and head office strategic management style on control of MNCs: the experience in Australia

Lai Hong Chung, Patrick T. Gibbons, Herbert P. Schoch

This study examines the control issues related to three major flows among MNC subsidiaries: knowledge flows, product flows and capital flows. It also investigates the relationship…

Methodological issues ‐ Reflections on quantification in corporate social reporting content analysis

Jeffrey Unerman

A key assumption underlying many corporate social reporting content analysis studies is that volume of disclosure signifies the relative importance of disclosures. Most of these…

Literature and insights ‐ “Forensic” accounting in Spanish belles‐lettres of the nineteenth century

Richard Mattessich

The paper presents an English translation of the short story The Stub‐book by Pedro Antonio de Alarcón, one of the great literary figures of ninteenth century Spain. The paper…