Accounting, Auditing & Accountability Journal: Volume 32 Issue 1

What counts for quality in interdisciplinary accounting research in the next decade: A critical review and reflection

The purpose of this paper is to reflect upon the focus and changing nature of measuring academic accounting research quality. The paper addresses contemporary changes in academic…

Stakeholder interactions and corporate social responsibility (CSR) practices: Evidence from the Zambian copper mining sector

The purpose of this paper is to critically explore the interactions of key stakeholders and their impact upon corporate social responsibility (CSR) practices in the Zambian copper…

Sartrean bad-faith? Site-specific social, ethical and environmental disclosures by multinational mining companies

The purpose of this paper is to investigate why environmentally-sensitive companies still face criticism despite the extensive disclosures in their annual reports. This paper…

The history of accounting standards in French-speaking African countries since independence: The uneasy path toward IFRS

The purpose of this paper is to focus on circumvolutions taken by the accounting standard-setting process in French-speaking African countries which have delayed convergence…

Beyond the accounting profession: A professionalisation project in the South Korean public sector accounting field

The purpose of this paper is to explore how an accounting association and its key members define, control, and claim their knowledge; adopt a closure and/or openness policy to…

Transformation of accounting through digital standardisation: Tracing the construction of the IFRS Taxonomy

Corporate reporting infrastructure and communication are being transformed by the emergence of digital technologies. A key element of the digital accounting infrastructure…

Exploring the quality of corporate environmental reporting: Surveying preparers’ and users’ perceptions

The purpose of this paper is to provide a multidimensional model for assessing the quality of corporate environmental reporting (CER) incorporating both preparer- and user-based…

Exploring the role of accounting in the People’s Commune of China between 1958 and 1966

The purpose of this paper is to consider the role of accounting in the construction and maintenance of political hegemony during Mao’s People’s Commune movement in China between…

Empathy, closeness, and distance in non-profit accountability

Drawing on the phenomenological concepts of “empathy” and “communal emotions” developed by Edith Stein (1917, 1922), the purpose of this paper is to discuss the co-existence both…

Accounting and the post-new public management: Re-considering publicness in accounting research

The purpose of this paper is to reflect various pathways for public sector accounting and accountability research in a post-new public management (NPM) context.

New public management and the rise of public sector performance audit: Evidence from the Australian case

In the context of global new public management reform trends and the associated phenomenon of performance auditing (PA), the purpose of this paper is to explore the rise of…

The shaping of sustainability assurance through the competition between accounting and non-accounting providers

The purpose of this paper is to examine the competition between accounting sustainability assurance providers (ASAPs) and non-accounting sustainability assurance providers…

To speak or not to speak the language of numbers: accounting as ventriloquism

The purpose of this paper is to extend the literature on accounting’s performativity by developing a ventriloquial perspective that directs the attention to the reciprocity…

Literature and insights Editorial

100 PhD rules of the game to successfully complete a doctoral dissertation

A doctoral dissertation is a challenging undertaking requiring determination, persistence and resilience over a long time: four to six years’ study or more. These PhD “rules of…