Accounting, Auditing & Accountability Journal: Volume 31 Issue 4

Governmental accounting practitioners: cardigan removed, research agenda revealed

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 emergence of an accounting practice: The fabrication of a government accrual accounting system

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 controversial…

Identifying policy entrepreneurs of public sector accounting agenda setting in Australia

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 identification…

Participatory budgeting as a form of dialogic accounting in Russia: Actors’ institutional work and reflexivity trap

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

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

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 theory to…

Implementing internal environmental management and voluntary environmental disclosure: Does organisational change happen

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

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

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 controversial roles…

When institutional entrepreneurship failed: The case of a responsibility centre in a Portuguese hospital

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

Equity market interactions: Exploring analysts’ role performances at earnings presentations

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…

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

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 standards…

Literature and insights Editorial

Another department meeting

Insights from a distinguished scholar’s literary contribution

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 Editor…