Accounting, Auditing & Accountability Journal: Volume 28 Issue 3

Creating numbers: carbon and capital investment

Gillian Maree Vesty, Abby Telgenkamp, Philip J Roscoe

The purpose of this paper is to seek to illustrate the way in which carbon emissions are given calculative agency. The authors contribute to sociology of quantification with a…

Management by objectives and corporate social responsibility disclosure: First results from Italy

Chiara Mio, Andrea Venturelli, Rossella Leopizzi

The purpose of this paper is to examine the relationship between remuneration for the achievement of objectives and sustainability, and – more specifically – the amount of…

Lobbying on the integrated reporting framework: An analysis of comment letters to the 2011 discussion paper of the IIRC

Marek Reuter, Martin Messner

The purpose of this paper is to examine formal participation in the early phase of the International Integrated Reporting Council’s (IIRC’s) standard-setting. The objective of the…

Greenhouse gas reporting quality in the oil and gas industry: A longitudinal study using the typology of “search”, “experience” and “credence” information

Breeda Comyns, Frank Figge

The purpose of this paper is to explore the evolution of greenhouse gas (GHG) reporting quality and to determine whether the evolution of reporting quality is linked with the type…

War or the business of God: Sacred mission, accounting and Spanish military hospitals in the 18th century

Juan Banos Sanchez-Matamoros, Warwick Funnell

The purpose of this paper is to establish the importance of accounting in the management of Spanish military hospitals by the St John’s Order (SJO) of the Roman Catholic Church in…

On coming to ADFA

Kerry Jacobs

Editorial

Steve Evans