Accounting, Auditing & Accountability Journal: Volume 33 Issue 5

Contesting conformity: how and why academics may oppose the conforming influences of intra-organizational performance evaluations

Hans Englund, Jonas Gerdin

The purpose of this paper is to develop a theoretical model elaborating on the type of conditions that can inhibit (or at least temporarily hold back) “reactive conformance” in…

Dissensus and democratic accountability in a case of conflict

Matthew Russell Scobie, Markus J. Milne, Tyron Rakeiora Love

This paper explores diverse practices of the giving and demanding of democratic accountability within a case of conflict around deep-sea petroleum exploration in Aotearoa New…

Monopolistic professional closure, family credentials and examination procedures in the Venetian college of accountants (16th−17th century)

Massimo Sargiacomo, Christian Corsi, Luciano D'Amico, Tiziana Di Cimbrini, Alan Sangster

The paper investigates the closure mechanisms and strategies of exclusion concerning the establishment and subsequent functioning of the Collegio dei Rasonati, the professional…

Space accounting

Hank C. Alewine

The emerging and rapidly growing space economy warrants initial analysis from an accounting lens. This article explores accounting's role in entity transactions involving outer…

Institutional logics and institutional work: radical reform of the Chinese public accounting profession in the 1990s

Helen Yee

This paper examines radical reform of the Chinese public accounting profession in the 1990s. In particular, the paper seeks to provide a more nuanced understanding of the sources…

Do United States accountants' personal values match the profession's values (ethics code)?

Donald L. Ariail, Katherine Taken Smith, L. Murphy Smith

Congruence of personal values to organizational (the profession) values affects job performance, job satisfaction and ethical behavior. The purpose of this paper is to answer two…

Institutional work and infrastructure public–private partnerships (PPPs): the roles of religious symbolic work and power in implementing PPP projects

Mhamed Biygautane, Stewart Clegg, Khalid Al-Yahya

Existing public–private partnership (PPP) literature that explicitly adopts neo-institutional theory, tends to elucidate the impact of isomorphic pressures and organizational…

Shifting the focus of sustainability accounting from impacts to risks and dependencies: researching the transformative potential of TCFD reporting

Brendan O'Dwyer, Jeffrey Unerman

This paper problematizes TCFD (Task Force on Climate-related Financial Disclosures) reporting in a way that demonstrates areas where academic research can contribute towards…

Office design processes, strategizing and time intermingling: an agenda to shape spaces and minds in public accounting firms

Claire-France Picard, Sylvain Durocher, Yves Gendron

This paper investigates the strategic processes surrounding the development, in accounting firms, of office (re)design projects and their overarching objectives.

Literature and Insights Editorial

Steve Evans

A satire about an accountant

Lelys Maddock