Accounting, Auditing & Accountability Journal: Volume 35 Issue 2

The “accountant” stereotype in the Florentine medieval popular culture: “galantuomini” or usurers?

Jonida Carungu, Matteo Molinari

This paper explores the stereotype of the accountant in Florentine medieval popular culture based on literary works and from a historical perspective. It aims to highlight how…

“What a wonderful world!”: human relatedness, social space and accountability through action in a top-level amateur choir

Ivo De Loo, Pieter Kamminga

During choir rehearsals, a conductor continuously holds choir members accountable for what they do and how they sing. Hence, members are held accountable through action. This…

Larson and socio-economic closures in public accountancy professionalization

Thomas A. Lee

The first purpose of this study is to respond to Matthews’ (2017) criticisms of Larson's (1977) professional project and accounting historians' past use of Larson (1977) when…

The influence of organisational culture on corporate accountants' ethical judgement and ethical intention in Vietnam

Lan Anh Nguyen, Steven Dellaportas, Gillian Maree Vesty, Van Anh Thi Pham, Lilibeth Jandug, Eva Tsahuridu

This research examines the impact of organisational culture on the ethical judgement and ethical intention of corporate accountants in Vietnam.

Century plus journeys: using career crafting to explore the career success of pioneer women accountants

Mohini P. Vidwans, Rosalind H. Whiting

The purpose of this study is to explore the struggle for entry and career success of the early pioneer women accountants in Great Britain and its former colonies the USA, Canada…

The disclosure of the materiality process in sustainability reporting by Spanish state-owned enterprises

Mercedes Ruiz-Lozano, Marta De Vicente-Lama, Pilar Tirado-Valencia, Magdalena Cordobés-Madueño

This paper aims to assess the disclosure of the materiality process in the preparation of sustainability reports of state-owned enterprises (SOEs). This paper also explores the…

Democracy, accountability and audit: the creation of the UK NAO as a defence of liberty

Laurence Ferry, Henry Midgley

The study focusses on explaining why advocates for reform to state audit in the United Kingdom (UK) in the early 1980s, focussed on improving the links between the new National…

Professionalisation of accounting in developing countries: 25 years of research

Prem W. Senarath Yapa

The purpose of this paper to systematically review and critique research on professional accounting development published in English during the last two-and-a-half decades. This…

Balancing unity and diversity in a not-for-profit inter-organizational partnership through lateral accountability mechanisms

Jinhua Chen, Graeme Harrison, Lu Jiao

This paper examines how lateral accountability mechanisms may be used to address the unity–diversity tension in a large not-for-profit (NFP) inter-organizational partnership…

Accounting for the “transcendent self”: spirituality, narcissism, testimony and gift

Giulia Achilli, Cristiano Busco, Elena Giovannoni

The paper explores the process of construction of the “accountable self”, particularly as this process engages with the spirituality of the self. This study examines the “space of…

Strategising management accounting: liberal origins and neoliberal trends

Chandana Alawattage, Danture Wickramasinghe

This paper draws on the concepts of biopolitics and neoliberal governmentality to provide a sociological analysis of the strategic turn in management accounting.

Seeking transparency makes one blind: how to rethink disclosure, account for nature and make corporations sustainable

Paolo Quattrone

Financial and nonfinancial disclosures are still anchored to conventional notions of transparency, whereby corporations “push” information out to various stakeholders. Such…

Literature and Insights Editorial

Steve Evans

What trees taught me about Covid-19: on relational accounting and other magic

Diane-Laure Arjalies

COVID-19 and personal finance

Yih Pin Tang