Accounting, Auditing & Accountability Journal: Volume 18 Issue 6

Disclosure of information on intellectual capital in Danish IPO prospectuses

Per Nikolaj Bukh, Christian Nielsen, Peter Gormsen, Jan Mouritsen

The purpose of this paper is to examine whether information on intellectual capital (non‐financial information on knowledge based resources) is disclosed in Danish IPO…

Budgetary reforms: Survival strategies and the structuration of organizational fields in education

Pamela Edwards, Mahmoud Ezzamel, Keith Robson

Seeks to explain the survival of the Local Education Authority (LEA) as an organizational form despite the significant reform of UK education that created a hostile environment…

Empirical study of a venture capital relationship

Julia A. Smith

The paper aims to examine five assumptions of agency theory: that both investor and investee make rational decisions; future outcomes are predictable; both act in their own best…

The evolution of accruals‐based Crown (government) financial statements in New Zealand

Joanne Lye, Hector Perera, Asheq Rahman

The aim of this research is to illustrate how a change from cash‐based accounting to accruals‐based accounting in the core public sector of New Zealand occurred.

The adoption of international accounting standards in Bangladesh: An exploration of rationale and process

Monir Zaman Mir, Abu Shiraz Rahaman

This paper seeks to evaluate the recent decision of the Bangladeshi Government and accounting profession to adopt international accounting standards (IASs).

Social and environmental accountability research: A view from the commentary box

Lee D. Parker

To investigate, analyse and critique contemporary research in social and environmental accounting.

Photography and voice in critical qualitative management research

Samantha Warren

The main objective of this paper is to discuss how photography might help give research participants a louder voice in (qualitative) critical accounting and management research…

Half a pound of tuppeny rice

Kerry Jacobs

Seeks to reflect on the way that truths about commerce and labour have been captured in seemingly “innocent” rhymes.

Three poems on organisation, control and exchange

Gavin C. Reid

To express and illustrate in verse ubiquitous problems of organizational, auditing and trading malfunctions, thereby stimulating the imagination to contemplate alternative…

No barter

Ray Stuart

To reflect on the process of trade between cultures.

Introduction

Steve Evans

Outstanding Doctoral Research Awards

Accounting as codified discourse