Accounting, Auditing & Accountability Journal: Volume 35 Issue 9

Calculative practices, social movements and the rise of collective identity: how #istayathome mobilised a nation

Matteo La Torre, Patrizia Di Tullio, Paola Tamburro, Maurizio Massaro, Michele Antonio Rea

The Italian government addressed the first wave of its COVID-19 outbreak with a series of social restrictions and calculative practices, all branded with the slogan #istayathome…

The language of profit warnings: a case of denial, defiance, desperation and defeat

Victoria C. Edgar, Niamh M. Brennan, Sean Bradley Power

Taking a communication perspective, the paper explores management's rhetoric in profit warnings, whose sole purpose is to disclose unexpected bad news.

Hospital accreditation systems and salience of organisational tensions

Geraldine Robbins, Breda Sweeney, Miguel Vega

This study examines how an externally imposed management control system (MCS) – hospital accreditation – influences the salience of organisational tensions and consequently…

Centers of data appropriation: evidence from a Nordic hotel chain

Dan-Richard Knudsen, Anatoli Bourmistrov, Katarina Kaarbøe

Research suggests that centers of calculation, empowered by accounting inscriptions, are similar to maps: they provide a useful, albeit simplified, version of reality. The…

Artificial intelligence based decision-making in accounting and auditing: ethical challenges and normative thinking

Othmar Manfred Lehner, Kim Ittonen, Hanna Silvola, Eva Ström, Alena Wührleitner

This paper aims to identify ethical challenges of using artificial intelligence (AI)-based accounting systems for decision-making and discusses its findings based on Rest's…

Exploring the “theory is king” thesis in accounting research: the case of actor-network theory

Kari Lukka, Sven Modell, Eija Vinnari

This paper examines the influence of the normal science tradition, epitomized by the notion that “theory is king”, on contemporary accounting research and the epistemological…

Blockchain in the accounting, auditing and accountability fields: a bibliometric and coding analysis

Silvana Secinaro, Francesca Dal Mas, Valerio Brescia, Davide Calandra

This study aims to offer a bibliometric and coding analysis of blockchain articles published in the accounting, auditing and accountability fields.

Exploring blockchain in the accounting domain: a bibliometric analysis

Alessandra Lardo, Katia Corsi, Ashish Varma, Daniela Mancini

Considering the growing interests in managerial and accounting issues related to blockchain technology (BT), the study aims at identifying the main research venues in this…

The stereotype of accountants: using a personality approach to assess the perspectives of laypeople

Fernanda Leão, Delfina Gomes

In the context of Portugal, this study examines the stereotypes of accountants held by laypeople and how they are influenced by financial crises and accounting scandals.

The fate of accounting for public governance development

Giuseppe Grossi, Daniela Argento

The purpose of this paper is to explain how public sector accounting has changed and is changing due to public governance development.

How accounting creates performative moments and performative momentum

Carl Henning Christner, Ebba Sjögren

This paper aims to analyse the longitudinal performative effects of accounting, focusing on how accounting shapes the stability/instability of economic frames over time.

Critical race theory, counter-accounting, and the emancipatory potential of counter-stories

Erin Jade Twyford, Farzana Aman Tanima, Sendirella George

In this paper, the authors explore racialisation through human-centric counter-accounts (counter-stories) to bring together critical race theory (CRT) and counter-accounting.

Public-private partnership in Alberta, Canada: a path dependence perspective

Michael Opara, Robert Rankin, Ran Ling, Thien Le

In this study, the authors revisit Alberta's public-private partnership (P3) program after 20 years of field level experience by retracing its historical emergence and…

Methodological insights: interview quotations in accounting research

Niamh M. Brennan

Unlike quantitative studies, interview data generally cannot be validated; yet, they are typically the only evidence of the research. This study develops protocols for using…

Sustainability and technology: the contribution of “managerial talk” to the three pillars framework

Olga Golubeva

This article investigates whether accounting, a tool that affects the actions of both organisations and society, can contribute to further developing the concept of…