Accounting, Auditing & Accountability Journal: Volume 32 Issue 5

Literature and insights Editorial

Exploring the transformative potential of management control systems in organisational change towards sustainability

The purpose of this paper is to examine the role of management control systems (MCS) in organisational change towards sustainability. In particular, it examines the extent to…

Understanding how managers institutionalise sustainability reporting: Evidence from Australia and New Zealand

The purpose of this paper is to explore how sustainability reporting managers (SRMs) institutionalise sustainability reporting within organisations.

Strategizing in English hospitals: accounting, practical coping and strategic intent

The purpose of this paper is to investigate the intricate ways in which accounting is implicated in the unfolding of strategizing in a pluralistic setting. The authors treat…

Who gets all the PIE? Regulation of the statutory audit for private UK companies

While recently introduced EU regulation on the statutory audit of public interest entities (PIEs) aims to improve audit competition and quality, its success and impact depends on…

Environmental innovation practices and operational performance: The joint effects of management accounting and control systems and environmental training

The purpose of this paper is to analyze the effect of management accounting and control systems (MACS) on environmental innovation practices and operational performance…

Seeking an ecologically defensible calculation of net loss/gain of biodiversity

The purpose of this paper is to explain how proponents of biodiversity offsetting have sought to produce an ecologically defensible mechanism for reconciling economic development…

No more fairytales: a quest for alternative narratives of sustainable business

The purpose of this paper is to explore storytelling in sustainability reporting. The author posits that large PLCs use their sustainability reports to support the construction of…

What is accounting? The “being” and “be-ings” of the accounting phenomenon and its critical appreciation

The purpose of this paper is to reflect a critical perspective drawing from phenomenology, especially informed by a reading of Heidegger, to enhance and extend appreciation of the…

Close encounters and the illusion of accountability in the sharing economy

Online ratings and reviews have recently emerged as mechanisms to facilitate accountability and transparency in the provision of goods and services. The purpose of this paper is…

Stakeholder engagement and dialogic accounting: Empirical evidence in sustainability reporting

The purpose of this paper is to explain how sustainability reporting and stakeholder engagement processes serve as vehicles of dialogic accounting (DA), a form of critical…

The financial health of Australian universities: policy implications in a changing environment

In the context of the Australian Government’s attempts to impose budget austerity measures on publicly funded universities in its higher education sector, the purpose of this…

Readability of integrated reports: an exploratory global study

A goal of integrated reporting (IR) under the International Integrated Reporting Council (IIRC)’s leadership is to provide clearly written, comprehensible and accessible…

Agents of alienation: accountants and the land grab of Papua New Guinea

The purpose of this paper is to explore and examine the role of accounting and accountants in customary land transactions between Indigenous peoples and foreign corporate…

Discursive framing in private and public communication by pro-nuclear corporate, political and regulatory actors following the Fukushima disaster

The purpose of this paper is to examine a case of companies cooperating with the State to prevent a public controversy over nuclear power following the Fukushima disaster and…

Blurred lines and double lives