Accounting, Auditing & Accountability Journal: Volume 19 Issue 6

Perspectives on “new” models of business reporting: a reflective note

James Guthrie, Christina Boedker

The purpose of this paper is to introduce alternative perspectives on “new” business reporting models as they appear in the “thought pieces” in this special themed section of AAAJ.

Social, environmental and sustainability reporting and organisational value creation?: Whose value? Whose creation?

Rob Gray

The objective of this essay is to examine the extent to which social, environmental and sustainability accounting and reporting (SEA) can or should contribute to shareholder value…

Problematising intellectual capital research: ostensive versus performative IC

Jan Mouritsen

This paper develops a problematisation of research about intellectual capital (IC) with a view to extending the types of questions that can be posed and explanations that can be…

Balancing dilemmas of the balanced scorecard

Ulf Johanson, Matti Skoog, Andreas Backlund, Roland Almqvist

The aim of this paper is to debate various critical issues in the implementation and use of the balanced scorecard (BSC) as a management control tool. Because there is no…

Good hours, bad hours and auditors' defence mechanisms in audit firms

Breda Sweeney, Bernard Pierce

The aim of the research is to investigate, using a field survey, the concept of underreporting of time (URT), from both an individual and organisational perspective as a defence…

Measuring general managers' performances: Market, accounting and combination‐of‐measures systems

Kenneth A. Merchant

This paper discusses how to choose a measure or set of measures for the purposes of evaluating and rewarding general managers' performances.

Going where no accounting historian has gone before: A counterfactual history of the early institutionalisation of modern public accountancy

T.A. Lee

The purpose of this paper is to introduce counterfactual analysis and reasoning to the study of accounting history. The counterfactual focus is the institutionalisation of public…

The fortunes of Dan Synergy

Andrew Taylor

To provide an analysis of the relationship of corporate and individual life in middle management

The fifth Accounting History International Conference

Accounting History

Manuscript Award

Literature and insights

Steve Evans