Accounting, Auditing & Accountability Journal: Volume 32 Issue 8

AAAJ, thematic special issues and research innovation: revisiting the next decade

Garry D. Carnegie

Expanding upon the special issue entitled “The special issue: AAAJ and research innovation”, published in 2012, this introduction to the second special issue of the genre is…

Transforming the public sector: 1998–2018

Irvine Lapsley, Peter Miller

The purpose of this paper is to provide an evaluation of public sector research in the 1998–2018 period.

Professionalization in Asia – whence and whither

Wai Fong Chua, Maria Cadiz Dyball, Helen Yee

The purpose of this paper is twofold: first, to assess the impact of the 1999 Special Issue on Professionalization in Asia in the Accounting, Auditing and Accountability Journal …

Reflections on interdisciplinary critical intellectual capital accounting research: Multidisciplinary propositions for a new future

John Dumay, James Guthrie

In 2001, the Accounting, Auditing & Accountability Journal (AAAJ) published a special issue entitled “Managing, measuring and reporting intellectual capital for the new…

Legitimacy theory: Despite its enduring popularity and contribution, time is right for a necessary makeover

Craig Michael Deegan

The purpose of this paper is to reflect upon the contributions made to the social and environmental accounting literature by papers that comprised a 2002 Special Issue of…

Theological perspectives on accounting: worldviews don’t change overnight

Ken McPhail, Carolyn J. Cordery

The purpose of this paper is to reflect on the 2004 AAAJ special issue (SI): “Accounting and theology, an introduction: Initiating a dialogue between immediacy and eternity,” the…

NGO accountability: retrospective and prospective academic contributions

Gloria Agyemang, Brendan O’Dwyer, Jeffrey Unerman

The purpose of this paper is to offer a retrospective and prospective analysis of the themes explored in the 2006 Accounting, Auditing and Accountability Journal special issue on…

Progress: engaging with organisations in pursuit of improved sustainability accounting and performance

Carol A. Adams, Carlos Larrinaga

The purpose of this paper is to review the development of engagement research in pursuit of improved sustainability accounting and performance and to identify issues in the…

Persuasive language of responsible organisation? A critical discourse analysis of corporate social responsibility (CSR) reports of Nigerian oil companies

Uzoechi Nwagbara, Ataur Belal

The purpose of this paper is to investigate how language (choice) in CSR reports of leading oil companies in Nigeria is used to portray an image of “responsible organisation”.

Accountants’ incessant insecurity: Focusing on the identities of CPAs hired in the South Korean public service

Paul D. Ahn, Kerry Jacobs

The purpose of this paper is to understand how and why accountants who moved from accounting firms to public service adapted their identities to reduce insecurity. The literature…

Causes and consequences of voluntary assurance of CSR reports: International evidence involving Dow Jones Sustainability Index Inclusion and Firm Valuation

Peter Clarkson, Yue Li, Gordon Richardson, Albert Tsang

The purpose of this paper is twofold. First, the authors investigate a firm’s decision to provide a CSR report, and if so, whether to have the report assured and to seek higher…