Accounting, Auditing & Accountability Journal: Volume 33 Issue 3

The influence of firm performance and (level of) assurance on the believability of management's environmental report

Mark D. Sheldon, J. Gregory Jenkins

This study empirically examines perceptions of environmental report believability based on a firm's relative performance and level of assurance obtained on environmental…

How do governments cope with austerity? The roles of accounting in shaping governmental financial resilience

Carmela Barbera, Enrico Guarini, Ileana Steccolini

Studies on how accounting is involved in financial crises and austerity are limited. The context of austerity provides an interesting opportunity to explore the role of accounting…

Understanding power-related strategies and initiatives: The case of the European Commission Green Paper on CSR

Massimo Contrafatto, John Ferguson, David Power, Lorna Stevenson, David Collison

The purpose of this paper is to provide a theoretically informed analysis of a struggle for power over the regulation of corporate social responsibility (CSR) and social and…

Measuring the unknown: Evaluative practices and performance indicators for digital platforms

Christos Begkos, Katerina Antonopoulou

In the current digital era where online content is riddled with fabricated metrics and rankings, this research aims to investigate the underpinning mechanisms of the calculative…

For structure: A critical realist critique of the use of actor-network theory in critical accounting research

Sven Modell

The purpose of this paper is to contrast actor-network theory (ANT) and critical realism (CR) as two contemporary approaches to critical accounting research and advance a critique…

For emancipation: a Marxist critique of structure within critical realism

Jane Andrew, Max Baker

The authors critique Modell's proposition that critical realism is useful in elucidating and creating possibilities for emancipation.

Using critical realism in critical accounting research – a commentary by two ANTs

Jane Baxter, Wai Fong Chua

The purpose of this paper is to respond to Modell’s arguments regarding the relative usefulness of critical realist philosophy in relation to actor-network theory.

In defence of critical realism: a reply to Baxter and Chua and Andrew and Baker

Sven Modell

This is a reply to the commentaries by Baxter and Chua (2020) and Andrew and Baker (2020) on a paper previously published in this journal.

Literature and Insights Editorial

Steve Evans

A teaching resource: Wallace Stevens' Anecdote of the Jar as a metaphor for accounting

Athar Murtuza