Accounting, Auditing & Accountability Journal: Volume 34 Issue 1

The limits of institutional work: a field study on auditors' efforts to promote sustainability assurance in a trust society

Hanna Silvola, Eija Vinnari

The purpose of this paper is to enrich extant understanding of the role of both agency and context in the uptake of sustainability assurance. To this end, the authors examine…

Employees’ identification and management control systems: a case study of modern policing

Suresh Cuganesan, Clinton Free

The authors examined how squad members within an Australian state police force perceived and attached enabling or coercive meanings to a suite of management control system (MCS…

On theoretical engorgement and the myth of fair value accounting in China: a reply

Kathryn Bewley, Cameron Graham, Songlan Peng

This article is a reply to “On theoretical engorgement and the myth of fair value accounting in China” Nobes (2019) from the authors of “Adaptability to fair value accounting in…

Global supply chains after COVID-19: the end of the road for neoliberal globalisation?

Clinton Free, Angela Hecimovic

Through its impact on both demand and supply, the outbreak of novel coronavirus disease 2019 (COVID-19) has profoundly disrupted supply chains throughout the world. The purpose of…

Accounting's role in resisting wage theft: a labour process theory analysis

Da Yang, John Dumay, Dale Tweedie

In 2015, one university student in KC – a small town in regional Australia – unknowingly launched a resistance movement and national debate on modern wage theft. We apply labour…

Dialogical and situated accountability to the public. The reporting of nuclear incidents

Marie Kerveillant, Philippe Lorino

The paper aims to investigate how far the pragmatist concept of inquiry (Dewey, 1916, 1938) makes it possible to develop a processual and relational approach to accountability…

International comparability and translation: how is the concept of equivalence used and understood in accounting research?

Jenni Laaksonen

The purpose of this paper is to examine the concept of translation equivalence in extant research on translation in accounting: What is the equivalence that is expected of…

Can databases facilitate accountability? The case of Australian mercury accounting via the National Pollutant Inventory

Md. Hafij Ullah, James Hazelton, Peter F Nelson

This paper furthers research into the potential contribution of pollutant databases for corporate accountability. We evaluate the quality of corporate and government mercury…

Accounting for control of Italian culture in the Fascist Ethical State: the Alla Scala Opera House

Michele Bigoni, Warwick Funnell, Enrico Deidda Gagliardo, Mariarita Pierotti

The study focusses on the complex interaction between ideological beliefs, culture and accounting by identifying during Benito Mussolini's time in power the contributions of…

Methodological Insights Jumping through hoops: publishing interview-based management accounting research

Basil P. Tucker

This reflection is aimed primarily at doctoral students, early career researchers and more experienced accounting researchers seeking to undertake interview-based academic…

Literature and Insights Editorial

Steve Evans

Dirty money

June Buchanan, Yun Shen, Tom Smith

The infrastructure king and the PPP tunnel

Annette Quayle