Accounting, Auditing & Accountability Journal: Volume 37 Issue 1

Doing critical dialogic accounting and accountability research: an analytical framework and case illustration

To present an analytical framework for conducting critical dialogic accounting and accountability-based participatory action research to further democratisation, social change and…

Politics of accounting evidence in privatising telecommunications in Sri Lanka

This paper illustrates the socio-political nature of accountings, referring to the partial privatisation of the monopoly telecommunications organisation in a lower-middle-income…

The role of the professional association in the translation of accrual accounting in the Sri Lankan public sector

This study examines accounting reform in the Sri Lankan public sector using an actor–network perspective. The study is particularly concerned with the role of the Institute of…

Monetization of politics and public procurement in Ghana

This paper aims to investigate the prevalence of corruption in Ghana to understand how and why it has turned public procurement into a mere money-making scheme instead of a means…

Public accountability failure in solving a public nuisance: stakeholder disengagement in a clash of Western and Islamic worldviews

This paper examines the link between the failure of public accountability and stakeholder disengagement brought about by a New Public Management (NPM) style “smart solution”…

The embedded construction of price fairness evaluations: a case study of Air Greenland

The purpose of this paper is to investigate how fairness evaluations are constructed in a B2B context.

Accountability, emergency and liberty during COVID-19 in the UK 2020–22

The study explains why Parliamentarians in the United Kingdom (UK) focused on accountability through data during the COVID-19 pandemic, as well as on how data could be used to…

Neoliberalism and New Public Management: decision-making and accountability in a public–private partnership

The purpose of this paper is to investigate public disclosures and accountability for government decision-making in the case of a major prison project delivered through a…

Carbon toolmaking: responding to multiple interacting logics in carbon management

This study examines how carbon tools, including carbon accounting and management tools, can be created, used, modified and linked with other traditional management controls to…

Content moderation on social media: constructing accountability in the digital space

The paper examines the content moderation practices and related public disclosures of the World's most popular social media organizations (SMOs). It seeks to understand how…

Technological innovation and the co-production of accounting services in small accounting firms

Increasingly, emerging information technologies such as shared software and continuous accounting are offering alternative ways to perform accounting tasks in a supposedly more…

Epistolizing accountability: a critical exploration of INGO annual report leaders' letters

This paper explores how INGOs communicate their activities and achievements. In doing so, the study seeks to increase our understanding of INGOs' accountability practices.

Contextualised accountant stereotypes: understanding their social construction and reconstruction in Chinese society

This study seeks to understand how accountant stereotypes have been constructed and reconstructed at the macro-national and the structural level in Chinese society.

Understanding absences and ambiguities of Post-decision Project Evaluation in the UK's PPPs: drawing from the sociology of ignorance

The authors explore the under-researched area of post-decision evaluation in PPPs (public–private partnerships), focusing upon how and whether Post-decision Project Evaluation…

Beyond persuasive representations of facts: “figuring out” what sustainable value creation means in practice

Although accounting and reporting visualisations (i.e. graphs, maps and grids) are often used to veil organisations’ untransparent actions, these practices perform irrespectively…

AAAJ Literature and Insights Resist to exist in accounting

The commodification of education: an academic dilemma

Oh, not again!