Accounting, Auditing & Accountability Journal: Volume 20 Issue 6

Accounting as codified discourse

Sue Llewellyn, Markus J. Milne

This paper aims to introduce the AAAJ special issue on “Accounting as codified discourse”, explicate the idea of codification and locate the notion of a “codified discourse”…

Discourse and audit change: Transformations in methodology in the professional audit field

Rihab Khalifa, Nina Sharma, Christopher Humphrey, Keith Robson

This paper aims to develop understanding of how the pursuit of practice change in auditing, especially in relation to audit methodologies, is conveyed, presented, reflected in and…

Social and environmental reporting and hegemonic discourse

Crawford Spence

The purpose of this paper is to explore the construction/reproduction of capitalist discourse through social and environmental reporting (SER) and, from this, to consider the…

Enrolling discourse consumers to affect material intellectual capital practice

Suresh Cuganesan, Christina Boedker, James Guthrie

The purpose of this paper is to provide an empirical account of the discourse‐practice nexus relating to an accounting for intellectual capital (IC) at an Australian public sector…

Analysing accounting discourse: avoiding the “fallacy of internalism”

John Ferguson

The purpose of this paper is to elaborate on John B. Thompson's “tripartite approach” for the analysis of mass media communication, highlighting how this methodological framework…

Reply to: “Analysing accounting discourse: avoiding the ‘fallacy of internalism’”

Sonja Gallhofer, Jim Haslam, Juliet Roper

The purpose of this paper is to provide a response to “Analysing accounting discourse: avoiding the ‘fallacy of internalism’”, an article by Ferguson in which a work by Gallhofer…

First EIASM Workshop on Imagining Business

Academy of Accounting Historians