Accounting, Auditing & Accountability Journal: Volume 19 Issue 4

The role of functional specialists in shaping controls within supply networks

The purpose of this paper is to investigate how accounting and supply function specialists shape controls in collaborative supply networks (CSNs) and how both might co‐evolve.

Differential patterns of textual characteristics and company performance in the chairman's statement

The purpose of this paper is to assess the effect of financial performance on the textual characteristics of the chairman's statement. In particular, given the increased motives…

Profit and the legitimacy of the Canadian banking industry

Legitimacy is defined as the ability to exercise authority without resorting to open coercion. It is an essential asset for firms seeking to reach and maintain profitability. In…

Strategic posture, financial performance and environmental disclosure: An empirical test of legitimacy theory

The objective of this paper is to test Ullmann's hypothesis that strategy posture, modified by financial performance, must be considered in light of stakeholder power in order to…

Private social, ethical and environmental disclosure

The purpose of this paper is to determine the extent to which social, ethical and environmental (SEE) disclosure is being integrated into institutional investment. The aim is also…

Reflections on the theoretical underpinnings of the general‐purpose financial reports of Australian government departments

The purpose of this paper is to determine the appropriateness of a general‐purpose financial reporting model derived from a “decision‐useful” framework for government departments.

Interface Between Academic and Professional Education and Training in Accounting

European Accounting Review

APIRA 2007 AUCKLAND

Accounting and the Military

The fifth Accounting History International Conference