Accounting, Auditing & Accountability Journal: Volume 23 Issue 8

Anglo‐American capitalism: the role and potential role of social accounting

David Collison, Colin Dey, Gwen Hannah, Lorna Stevenson

This paper seeks to consider the impact and potential impact of social accounting at the macro level. It aims to explore the potential for “silent” or “shadow” social accounting…

Adaptability to fair value accounting in an emerging economy: A case study of China's IFRS convergence

Songlan Peng, Kathryn Bewley

This paper seeks to assess the feasibility and desirability of a major emerging economy adopting and implementing fair value accounting (FVA), as codified in the International…

Using Foucault to make strategy

Alan McKinlay, Chris Carter, Eric Pezet, Stewart Clegg

The premise of the paper is that Foucault's concept of governmentality has important but unacknowledged implications for understanding strategy. Highlighting the strengths and…

Extending the application of stakeholder influence strategies to environmental disclosures: An exploratory study from a developing country

Evangeline Elijido‐Ten, Louise Kloot, Peter Clarkson

This paper aims to provide insights into stakeholder expectations regarding the types of disclosures a firm should make, and if dissatisfied with the disclosure policy, whether it…

Office window

Max Baker

This poem aims to portray an individual's experience of office life.

The governance model

Dianne Dean

The aim of this paper is to explore what tools may be available in the future to assist in governing businesses and the potential strengths and weaknesses of such tools.

My accountability: do we measure up?

Steve Evans