Accounting, Auditing & Accountability Journal: Volume 20 Issue 4

What gets measured gets … on indicating, mobilizing and acting

Bino Catasús, Sofi Ersson, Jan‐Erik Gröjer, Fan Yang Wallentin

The purpose of this paper is to empirically investigate the relationship underlying the often used adage “what gets measured gets managed”.

Intellectual capital, management accounting practices and corporate performance: Perceptions of managers

Mike Tayles, Richard H. Pike, Saudah Sofian

The purpose of the paper was to examine whether, and in what way, managers perceive that the level and shape of intellectual capital (IC) within firms influences management…

Public sector accrual accounting: institutionalising neo‐liberal principles?

Sheila Ellwood, Susan Newberry

The purpose of this paper is to examine the role of public sector accounting in implementing neoliberal reforms.

Accounting for the nation‐state in mid nineteenth‐century Thailand

Philip Constable, Nooch Kuasirikun

The purpose of this paper is to examine the relationship between accounting and the early roots of the nation‐state in mid nineteenth‐century Siam/Thailand.

Risk reporting by the largest UK companies: readability and lack of obfuscation

Philip M. Linsley, Michael J. Lawrence

The purpose of this paper is to examine risk disclosures by UK companies within their annual reports. Tests are performed to measure the level of the readability of the risk…

How to “cook your books” — a recipe for disaster

Lorne Stewart Cummings

The purpose of this paper is to stimulate thought on creative accounting through a unique prose.

6th Australasian Conference on Social and Environmental Accounting Research

Steve Evans

Literature and insights

Steve Evans