Accounting, Auditing & Accountability Journal: Volume 27 Issue 1

The global accounting academic: what counts!

James Guthrie, Lee D. Parker

This editorial aims to consider the global accounting academic and the environment in which we research and teach, including consideration of the challenges that confront us now…

Media coverage of accounting: the NRL salary cap crisis

Paul Andon, Clinton Free

Arguing that the print media act as a claims-making forum for the social construction and contestation of crises, the aim of this paper is to explore how the print media mediated…

Structures and relationships: women partners' careers in Germany and the UK

Patrizia Kokot

This paper aims to highlight differences in women's experiences of advancement to partnership in accountancy firms in Germany and the UK and consider the ways in which such…

From meticulous professionals to superheroes of the business world: A historical portrait of a cultural change in the field of accountancy

Claire-France Picard, Sylvain Durocher, Yves Gendron

The purpose of this paper is to examine the relative cultural shift from professionalism to commercialism in the accounting profession, based on an analysis of the promotional…

Contrasting realities: corporate environmental disclosure and stakeholder-released information

Michelle Rodrigue

– This paper aims to study the informational dynamics that take place between a firm and its stakeholders with respect to corporate environmental management.

Kalimantan's biodiversity: developing accounting models to prevent its economic destruction

Tehmina Khan

The purpose of this article is to explore the current and historical state of accounting for biodiversity in Kalimantan (Borneo). It is also to evaluate various models for…

Traditional and alternative methods of measuring the understandability of accounting narratives

Michael Jones, Malcolm Smith

The study aims to explore the use of alternative measures of “understandability” on accounting texts. This includes the meaning identification test (MIT) and the sentence…

A parable of materiality: the Peter Principle in the controller’s department

Athar Murtuza

Editorial

Steve Evans