Accounting, Auditing & Accountability Journal: Volume 14 Issue 2

A negotiated order perspective on public sector accounting and financial control

Abu Shiraz Rahaman, Stewart Lawrence

Just over two decades ago, Hopwood criticised accounting researchers for how little they knew of the actual functioning of accounting in organisational contexts. Recently, Parker…

Generational accountability of public sector management ‐ A case study of the State Authorities Superannuation Board of New South Wales

Paul Klumpes

Examines the financial accountability implications arising from the adoption of accrual‐based accounting principles by Australia’s largest public sector employee pension fund…

The content and disclosure of Australian corporate environmental policies

Carol Ann Tilt

Studies of environmental disclosure levels in companies’ annual reports have shown an increasing interest in the environment. A major part of this interest has become the…

The role of environmental accounting in organizational change ‐An exploration of Spanish companies

Carlos Larrinaga‐González, Francisco Carrasco‐Fenech, Francisco Javier Caro‐González, Carmen Correa‐Ruíz, José María Páez‐Sandubete

Critique originated by earlier theorization of environmental accounting, as a way of building environmentalist visibility of business, led Gray et al., to study environmental…