Accounting, Auditing & Accountability Journal: Volume 32 Issue 3

Processes of hybridization and de-hybridization: organizing and the task at hand

Gustaf Kastberg, Cristian Lagström

The problematization indicates the need for enhancing the understanding of hybrid settings as potentially dynamic, changing and fragile. The purpose of this paper is to generate…

Individual responses to competing accountability pressures in hybrid organisations: The case of an English business school

Florian Gebreiter, Nunung Nurul Hidayah

The purpose of this paper is to examine conflicting institutional demands on individual frontline employees in hybrid public sector organisations. Specifically, it examines the…

Rational and symbolic uses of performance measurement: Experiences from Polish universities

Dorota Dobija, Anna Maria Górska, Giuseppe Grossi, Wojciech Strzelczyk

The purpose of this paper is to facilitate a deeper understanding of the uses and users of performance measurement (PM) in the university context.

Multiple institutional logics and their impact on accounting in higher education: The case of a German foundation university

Annemarie Conrath-Hargreaves, Sonja Wüstemann

The purpose of this paper is to explore how an Higher Education Institution’s (HEI) choice of undergoing a voluntary reorganisation, motivated by its own interest of increasing…

Under what conditions is mandatory disclosure most likely to cause organisational change?

Shane Leong, James Hazelton

The purpose of this paper is to reflect on how mandatory sustainability accounts can be designed to maximise the likelihood of moving society towards sustainability.

Accounting for modern slavery: an analysis of Australian listed company disclosures

Katherine Leanne Christ, Kathyayini Kathy Rao, Roger Leonard Burritt

Given the impending introduction of legislation requiring large Australian listed companies to make supply chain disclosures about modern slavery, the paper aims to reveal current…

Diverse accounting standards on disclosures of Islamic financial transactions: Prospects and challenges of narrowing gaps

Habib Ahmed, Faruq Arif Tajul Ariffin, Yusuf Karbhari, Zurina Shafii

Since International Financial Reporting Standards (IFRS) are not primarily meant for the accounting needs of Islamic banks, the Accounting and Auditing Organisation for Islamic…

Accounting and professional work in established NPM settings

Ebba Sjögren, Karin Fernler

The paper problematizes previous research on accountingisation, where the role of accounting in determining the scope of professional work is understood in relation to a…

Literature and insights Editorial

Steve Evans

Haiku Set

Lee D. Parker

Procrastination: friend or foe?

Ifeoluwa Tobi Popoola, Linda N. Masi

Publisher’s note