Accounting, Auditing & Accountability Journal: Volume 30 Issue 3

The examination of power and politics in a conservation organisation

Lisa Powell, Carol Tilt

For more than three decades, researchers have been searching for evidence of corporate economic, social and environmental sustainability, the holy grail of corporate success in a…

“Speaking truth to power”: analysing shadow reporting as a form of shadow accounting

Helen Tregidga

The purpose of this paper is to empirically investigate the act of shadow reporting by a social movement organisation as a form of shadow accounting within a sustained campaign…

Intertextuality in corporate narratives: a discursive analysis of a contested privatization

Ioana Lupu, Raluca Sandu

Despite the growing amount of research on the social and organizational role of legitimacy, very little is known about the subtle discursive processes through which organizational…

The processes of inclusion and exclusion: The role of ethnicity and class in women’s relation with the accounting profession

Colleen Hayes, Kerry Jacobs

The purpose of this paper is to revisit the issue of the entry of women into the Anglo-Australian accounting profession in the Second World War and provide insights on the role…

Ambiguity of financial environmental information: A case study of a Finnish energy company

Matias Laine, Janne T. Järvinen, Timo Hyvönen, Hannele Kantola

Voluntary corporate social responsibility reporting has developed into an everyday activity for many commercial organizations, and scholarly interest in these practices continues…

Greening the black box: integrating the environment and management control systems

Heidi Sundin, David Andrew Brown

The purpose of this paper is to adopt an agency theory approach to investigate the integration of environmental issues into management control systems (MCS). Prior environmental…

The quality of sustainability reports and impression management: A stakeholder perspective

Dominique Diouf, Olivier Boiral

The purpose of this research is to analyze the perceptions of stakeholders – more specifically, socially responsible investment (SRI) practitioners – of the quality of…

An empirical exploration of the link between reporting to stakeholders and corporate social responsibility reputation in the Spanish context

Andrea Pérez, Carlos López, María del Mar García-De los Salmones

Based on the principles of stakeholder theory, the purpose of this paper is to explore the relationship between the information reported to stakeholders in corporate social…

The role of internal auditing in corporate governance: a Foucauldian analysis

Dessalegn Getie Mihret, Bligh Grant

The purpose of this paper is to articulate the conceptual foundations of the role of internal auditing in corporate governance by drawing on Michel Foucault’s concept of…

Combining actor-network theory with interventionist research: present state and future potential

Kari Lukka, Eija Vinnari

The purpose of this paper is to examine the philosophical and practical compatibility of actor-network theory (ANT) and interventionist research (IVR) and search for explanations…

Literature and insights Editorial

Steve Evans

A quartet of poems

Lelys Maddock

These texts form part of a quartet, the purpose of this paper is to draw attention to the destruction of our planet by presenting the elements as deities of nature: in Agitation…