Accounting, Auditing & Accountability Journal: Volume 24 Issue 5

Capitalist accounting in sixteenth century Holland: Hanseatic influences and the Sombart thesis

Warwick Funnell, Jeffrey Robertson

The purpose of this paper is to examine sixteenth century Netherlands business organisation and accounting practices, then the most advanced in Western Europe, to test Sombart's…

Visibility, governance and social context: Financial management in the Pre‐Reformation Scottish church

Catriona Paisey, Nicholas J. Paisey

The purpose of this paper is to examine financial management in the Pre‐Reformation church in Aberdeen, Scotland during the bishopric of Bishop William Elphinstone (1488‐1514).

The performance of intellectual capital: Mobilising relationships between intellectual and financial capital in a bank

Vijaya Murthy, Jan Mouritsen

This paper aims to analyse the relationship between intellectual capital and financial capital using a case study. This makes it possible to discuss how intellectual capital is…

Effects of organizational ethical culture on the ethical decisions of tax practitioners in mainland China

William E. Shafer, Richard S. Simmons

The purpose of this paper is to examine the impact of organizational ethical culture on the ethical decisions of tax practitioners in mainland China.

Pandora's box

Barbara L'Huillier

This poem aims to present a reflection on the bigger picture of greed and how “hope” is often all the powerless have to hold on to that a better time will come.

After the holiday

Maggie Butt

This poem aims to capture the sense of being overwhelmed when returning to work after a vacation.

Complainsong

Maggie Butt

This poem was written as a protest after I had been told that my staff team complained too much. I wanted to reflect the positive qualities of complaining.

Vultures and voyeurs

Steve Evans

Special issue on Accounting, accountants, and accountability regimes in pluralistic societies: taking multiple perspectives seriously