Accounting, Auditing & Accountability Journal

Category:

Accounting and Finance

Table Of Contents: Volume 31 Issue 4

The winding road to fair value accounting in China: a social movement analysis

Kathryn Bewley, Cameron Graham, Songlan Peng

The purpose of this paper is to examine China’s stop-start adoption of fair value accounting (FVA) into its national accounting standards. The paper analyzes how FVA…

Participatory budgeting as a form of dialogic accounting in Russia

Evgenii Aleksandrov, Anatoli Bourmistrov, Giuseppe Grossi

The purpose of this paper is to investigate how participatory budgeting (PB), as a form of dialogic accounting, is produced in practice.

Implementing internal environmental management and voluntary environmental disclosure

Emilio Passetti, Lino Cinquini, Andrea Tenucci

The purpose of this paper is to investigate to what extent the implementation of internal environmental management and voluntary environmental information is related to…

Insights from a distinguished scholar’s literary contribution

Ifeoluwa Tobi Popoola

The purpose of this paper is to reflect on the varied themes of Professor Steve Evans contributions to Accounting Auditing and Accountability Journal (AAAJ) as Literary…

The emergence of an accounting practice

Adriana Bruno, Irvine Lapsley

The purpose of this paper is to add to our understanding of the nature of accrual accounting by examining the process involved in its construction, as a dynamic and…

Governmental accounting practitioners: cardigan removed, research agenda revealed

Mark Christensen, Dorothea Greiling, Johan Christiaens

The purpose of this paper is to encourage research implicating public sector accounting practitioners. It overviews articles in the AAAJ Forum arising from the Comparative…

The use and non-use of the government financial report by Maltese Members of Parliament

Josette Caruana, Brady Farrugia

The purpose of this paper is to examine the use and non-use of the Government Financial Report by Maltese Members of Parliament (MPs). It refers to information overload…

Equity market interactions

Johan Graaf

The purpose of this paper is to contribute to the sociology of financial analysis by exploring how sell-side analysts enact their professional roles during public earnings…

Identifying policy entrepreneurs of public sector accounting agenda setting in Australia

Sabine Schührer

The purpose of this paper is to improve Kingdon’s (1984, 2011) concept of policy entrepreneurs (PE) with regard to the theoretical development of the definition and…

Accounting for the male domination through legislative empowerment of upper-middle class women in the early nineteenth century Spain

María Dolores Capelo Bernal, Pedro Araújo Pinzón, Warwick Funnell

The purpose of this paper is to address both the neglect of non-Anglo-centric accounting gendered practices beyond the predominant professional setting and the…

When institutional entrepreneurship failed

Maria Major, Ana Conceição, Stewart Clegg

The purpose of this paper is to demonstrate the role of power relations in initiating and blocking accounting change that involves increased “responsibilisation” and…

ISSN:

0951-3574

Online date, start – end:

1988

Copyright Holder:

Emerald Publishing Limited

Open access:

hybrid

Editors:

  • Distinguished Professor Lee D Parker
  • Distinguished Professor James Guthrie