Accounting, Auditing & Accountability Journal: Volume 15 Issue 2

Exploring accounting presence and absence: case studies from Bangladesh

Kerry Jacobs, Jeff Kemp

This paper explores accounting presences and absences in the daily life of three Bangladeshi small traders. By exploring the margins of accounting it is possible to better…

Understanding non‐financial performance measurement practices in Japanese banks: A new institutional sociology perspective

Mostaque Hussain, Zahirul Hoque

This paper reports the performance measurement practices of four Japanese banks. The research is a field study informed by the new institutional sociology theory. It sought to…

A literary theory perspective on accounting: Towards heteroglossic accounting reports

Norman B. Macintosh, C. Richard Baker

This paper adopts a literary theory perspective to depict accounting reports and information as texts rather than as economic commodities and so available for analysis from the…

Internal organisational factors influencing corporate social and ethical reporting: Beyond current theorising

Carol A. Adams

Prior empirical research into factors which are influential in determining the extent and nature of corporate social reporting has primarily been concerned with the impact of…

Dealing with the management of intellectual capital: The potential role of strategic management accounting

Mike Tayles, Andrew Bramley, Neil Adshead, Janet Farr

Given the considerable increase in knowledge‐based and technology driven companies, the accounting profession has been wrestling with the valuation of intangibles and particularly…