Accounting, Auditing & Accountability Journal: Volume 26 Issue 4

Constructing a research network: accounting knowledge in production

Vassili Joannidès, Nicolas Berland

The purpose of this paper is to contribute to the sociology‐of‐science type of accounting literature, addressing how accounting knowledge is established, advanced and extended.

Accountability and giving accounts: Informal reporting practices in a religious corporation

Les Hardy, Harry Ballis

Focusing on Sanitarium, a commercial‐charity operating as a department of a church, the paper aims to use Mashaw's taxonomy to examine this organisation's informal reporting in…

Rethinking the sacred and secular divide: Accounting and accountability practices in the Diocese of Ferrara (1431‐1457)

Michele Bigoni, Enrico Deidda Gagliardo, Warwick Funnell

Informed by the work of Laughlin and Booth, this paper aims to analyze the role of accounting and accountability practices within the fifteenth century Roman Catholic Church, more…

The practice turn in environmental reporting: A study into current practices in two Australian commonwealth departments

Sumit Lodhia, Kerry Jacobs

The purpose of this paper is to explore environmental reporting in the Australian Commonwealth public sector through the focus on departments with a primary responsibility for…

Freedom and responsibility for French universities: from global steering to local management

Marie Boitier, Anne Rivière

This paper seeks to extend the understanding of how formal management control systems (MCSs) contribute to the construction of performance management systems (PMSs) in the French…

A thousand words?

Steve Evans

21st Century Corporate Governance: Fit for Purpose?

Creating a history of accounting: a visual approach

Vida Goosen-Botes