Table of contents
Reflecting on the production of intellectual capital visualisations
Suresh Cuganesan, John C. DumayThe first aim of this paper is to present the methods developed by one of the co‐authors to render visible the complexity of intellectual capital (IC). These were developed to…
Shifting NPM agendas and management accountants' occupational identities
Janne JärvinenThe purpose of this paper is to illustrate how the occupational identity of management accountants working in the public sector is influenced by a change in management accounting…
Words not actions! The ideological role of sustainable development reporting
Markus J. Milne, Helen Tregidga, Sara WaltonThrough an analysis of corporate sustainable development reporting, this paper seeks to examine critically language use and other visual (re)presentations of sustainable…
Beyond commercial in confidence: accounting for power privatisation in Victoria
Kerry JacobsThe purpose of this paper is to examine whether the use of commercial‐in‐confidence arrangements within the public sector allows the deliberate manipulation of accounting figures…
Social disclosure, legitimacy theory and the role of the state
Pablo Archel, Javier Husillos, Carlos Larrinaga, Crawford SpenceThe principal objective of this paper is to expand the scope of legitimacy theory (LT) through a detailed analysis of the links that exist between the legitimising strategies of…
Back from fantasyland
Lee ParkerThe purpose of this paper is to reflect on the role and value of conferences.
Auditing Santa
Dianne DeanThe purpose of this paper is to investigate the application of taxation legislation to a mythical character.
ISSN:
0951-3574Online date, start – end:
1988Copyright Holder:
Emerald Publishing LimitedOpen Access:
hybridEditors:
- Prof James Guthrie
- Prof Lee Parker