Accounting, Auditing & Accountability Journal: Volume 36 Issue 2

A car wash: post-truth politics, Petrobras and ethics of the real

The study draws upon three accounts to examine post-truth politics and its link to accounting. In studying Petrobras, a Brazilian petrochemical company embroiled in a corruption…

Playing to the audience? Multilevel interactions between stakeholders and institutions around CSR in Bangladesh

While corporate social responsibility (CSR) research and practice has expanded and evolved rapidly in recent years, little is known about how MNC subsidiaries develop their CSR…

Enhancing value in healthcare: towards a trans-disciplinary approach

The purpose of this paper is to suggest how decision-makers may work towards a broader perspective on value than that expressed in financial economics-based accounting terms to…

Positioning Prem Sikka’s academic activism in the third space

This paper applies Bhabha’s concept of the third space to frame an understanding of Prem Sikka’s use of digital media to bridge the academic–activist binary. In doing this, the…

Prison break from financialization: the case of the PRI reporting and assessment framework

This article seeks to unravel the mechanisms through which financial actors agreed upon a sustainability accounting standard without financializing social and environmental…

Debating accounting and sustainability: from incompatibility to rapprochement in the pursuit of corporate sustainability

This article explores and contrasts the views of two influential research projects within the social and environmental accounting space. Both projects advocate for sustainability…

Disputed interpretations and active strategies of resistance during an audit regulatory debate

The paper aims to examine disputed interpretations of “key meanings” between the audit regulator and Big 4 firms during a highly contentious regulatory debate, showcasing their…

The COVID-19 pandemic: opportunity or challenge for climate change risk disclosure?

The purpose of this paper is to reflect on how climate change risk reporting might evolve in various world regions in the post COVID-19 pandemic era.

Algorithmic accountability: robodebt and the making of welfare cheats

The paper aims to investigate how accounting techniques, when embedded within data-driven public-sector management systems, mask and intensify the neoliberal ideological…

“On duty in pursuit of the natives”: accounting and truth-telling about Australia's frontier wars

This paper considers how archival accounting records may support truth-telling about past atrocities during Australia's frontier wars.

The loopholes of algorithmic public services: an “intelligent” accountability research agenda

Governments are increasingly turning to artificial intelligence (AI) algorithmic systems to increase efficiency and effectiveness of public service delivery. While the diffusion…

AAAJ Literature and Insights 36.2 Editorial

Vanishing down the black hole of reviewing delays

The editor and the board member: in a beautiful Pea Green boat