Accounting, Auditing & Accountability Journal: Volume 18 Issue 3

Customer disclosures, impression management and the construction of legitimacy: Corporate reports in the UK privatised water industry

Stuart Ogden, Julia Clarke

This paper aims to explore how organizations use annual reporting for legitimacy purposes in the context of the ten recently privatised regional water companies in the UK…

Environmental accounting and change in UK local government

Amanda Ball

This paper aims to explore environmental accounting in terms of long‐term societal transition towards “sustainable development”.

Social reporting in the tobacco industry: all smoke and mirrors?

Lee Moerman, Sandra Van Der Laan

The purpose of this paper is to examine the process of social reporting as a proactive management strategy to bridge the divide between the social and the economic.

The art of compromise? The individual and organisational legitimacy of “irregular auditing”

Olivier Herrbach

Irregular auditing practices, such as false sign‐off, are evidence that proper implementation of work programmes by audit fieldworkers is not always achieved. That such behaviours…

Knowing “the price of everything and the value of nothing”: accounting for heritage assets

Keith Hooper, Kate Kearins, Ruth Green

This paper aims to examine the conceptual arguments surrounding accounting for heritage assets and the resistance by some New Zealand museums to a mandatory valuing of their…

The conceptual arguments concerning accounting for public heritage assets: a note

Allan Barton

This paper seeks to reply/comment on the paper by Keith Hooper et al., titled “‘Knowing the price of everything and the value of nothing’: accounting for heritage assets”.

The first poem of the financial year

Patricia Irvine

To reflect on the way that wellbeing is measured.

Guadalajara

Caroline Ramsey

To reflect on what evidence might be persuasive, powerful, and influential in decision‐making.

Literature and insights

Steve Evans

Accounting as codified discourse