Accounting, Auditing & Accountability Journal: Volume 30 Issue 4

Accounting, accountability, social media and big data: revolution or hype?

Michela Arnaboldi, Cristiano Busco, Suresh Cuganesan

The purpose of this paper is to outline an agenda for researching the relationship between technology-enabled networks – such as social media and big data – and the accounting…

How social media reshapes action on distant customers: some empirical evidence

Deborah Agostino, Yulia Sidorova

The purpose of this paper is to investigate how centres of calculation, now emerging in connection with social media, impact on the process of acting on distant customers…

Reinventing organizational control: Meaning contest surrounding reputational risk controllability in the social media arena

Marion Brivot, Yves Gendron, Henri Guénin

The purpose of this paper is to provide insight into how a constellation of actors seek to define, shape, and reinvent the notion of organizational control at the confluence of…

Governing social media: the emergence of hybridised boundary objects

Michela Arnaboldi, Giovanni Azzone, Yulia Sidorova

The purpose of this paper is to explore the processes whereby organisational actors can seize the opportunities opened up through social media, and the way in which the relative…

Big Data and corporate reporting: impacts and paradoxes

Khaldoon Al-Htaybat, Larissa von Alberti-Alhtaybat

The purpose of this paper is to investigate the phenomenon of Big Data and corporate reporting, and to determine the impact of Big Data and the current Big Data state of mind with…

Facebook as a tool for supporting dialogic accounting? Evidence from large philanthropic foundations in the United States

Marco Bellucci, Giacomo Manetti

The purpose of this paper is to explore the utilization of the social network, Facebook, as an instrument of stakeholder engagement and dialogic accounting in American charitable…

Conceptualising the contemporary corporate value creation process

Carol A. Adams

The purpose of this paper is to examine and explain the complex interrelationships which influence the ability of firms to create value for their providers of finance and other…

Accounting, cultural hybridisation and colonial globalisation: a case of British civilising mission in Fiji

Shanta Shareel Davie, Tom McLean

This historical study explores accounting’s association with processes of cultural hybridisation involving themes such as image-(un)making, alliance-formation and norm-setting as…

Performance measurement system innovations in hospitals as translation processes

Antonio Leotta, Daniela Ruggeri

The purpose of this paper is to highlight how the variety of the actors involved in a performance measurement system (PMS) innovation are spread out in time and space. Healthcare…