Accounting, Auditing & Accountability Journal: Volume 23 Issue 1

Business schools in an age of globalization

Lee D. Parker, James Guthrie

The purpose of this paper is to consider the role of the business school now and in the future.

Accounting as story telling: Merchant activities and commercial relations in eighteenth century France

S. Mc_W Cheryl, Yannick Lemarchand

The purpose of this paper is to extend to accounting and accounting texts the arguments of Phillips which suggest that organisational analysis can be enriched by a greater…

The edge of legitimacy: Voluntary social and environmental reporting in Rothmans' 1956‐1999 annual reports

Matthew V. Tilling, Carol A. Tilt

The purpose of this paper is to examine the voluntary social and environmental disclosures made in the annual reports of Rothmans Ltd between the years of 1955 and 1999. The first…

Accounting for needs? Formula funding in the UK schools sector

Gloria Agyemang

The purpose of this paper is to analyse whether the development of a needs‐based funding formula for resource allocation incorporates the needs of funders or the needs of the…

Human capital measures, strategy, and performance: HR managers' perceptions

Stephen Gates, Pascal Langevin

The purpose of this paper is to report the results of a survey and interviews with human resource (HR) professionals to identify and better understand their perceptions and…

Easter Island – recent findings and a paradox explained

David Collison

The paper presents a parody intended to emphasise the dangers and questionable rationale of a procedure which could allow organisations to claim spurious and misleading…

Jargon trading

Steve Evans

Measuring the impact of research

Rebecca Marsh

Special issue on Risk management, governance and assurance