Accounting, Auditing & Accountability Journal: Volume 25 Issue 6

Contracting out municipal accounting: the role of institutional entrepreneurship

Timo Hyvönen, Janne Järvinen, Lasse Oulasvirta, Jukka Pellinen

This paper aims to explore the emergence of accounting shared service centers (SSCs) in the municipal sector.

The accountant's social background and stereotype in popular culture: The novels of Alexander Clark Smith

Lisa Evans, Ian Fraser

The paper aims to explore the social origins of Scottish chartered accountants and the accounting stereotype as portrayed in popular fiction.

Regulatory theory insights into the past, present and future of general purpose water accounting standard setting

Keryn Chalmers, Jayne M. Godfrey, Barbara Lynch

Accounting and water industry experts are developing general‐purpose water accounting (GPWA) to report information about water and rights to water. The system has the potential to…

The concept of taonga in Māori culture: insights for accounting

Russell Craig, Rawiri Taonui, Susan Wild

The indigenous Māori culture of New Zealand offers valuable insights for the development of ideas about the concept of asset. To highlight such insights, and to encourage a…

Can triple bottom line reporting become a cycle for “double loop” learning and radical change?

Michael Mitchell, Allan Curtis, Penny Davidson

The purpose of this paper is to evaluate critically the outcomes of a research project involving collaboration with an irrigation company seeking to improve outcomes from its…

Publish or perish

Barbara L'Huillier

This poem aims to present a reflection on a common issue faced by academics around the world namely, the urgency to publish.

The oldest profession

C.A. Saliya

The purpose of this paper is to draw attention towards how religious beliefs are linked to today's accounting principles and legitimating exploitation.

Inspiration: breathing in/breathing out

Steve Evans