Accounting, Auditing & Accountability Journal: Volume 37 Issue 3

Quality management adoption and management accounting change in a sub-Saharan African firm

Belaynesh Teklay, Belete Jember Bobe

In this study, the authors investigate how institutions influence the adoption and implementation of a quality management practice (QMP) that was originally developed for Western…

Auditors' sensemaking of other comprehensive income through metaphors

Sylvain Durocher, Claire-France Picard, Léa Dugal

This paper aims to examine how auditors make sense of the ill-theorized and contentious notion of other comprehensive income (OCI), specifically by uncovering their use of…

Auditing the auditors: a performative “spectacle” of public oversight

Peter Ghattas, Teerooven Soobaroyen, Shahzad Uddin, Oliver Marnet

This paper analyses the establishment and evolution of a public oversight body (POB) – the Egyptian Audit Oversight Unit (AOU) – and its implications for local auditing firms and…

Accountability for responsibility: a case study of a more intelligent enactment of accountability

Grete Helle, John Roberts

The purpose of this paper is to explore how hierarchical accountability can be enacted and accounting control systems mobilized in a way that promotes a sense of felt…

Preparing for serendipity: an illustrative analysis of participation in the field

Christopher Chapman, Asako Kimura, Norio Sawabe, Hiroyuki Selmes-Suzuki

This paper aims to explore how researchers in general, and field researchers in particular, might respond to systems of governance of the researchers' activity in ways that can…

Restor(y)ing commitment to a failing organization: how narratives and forecasts mitigate anxiety

Maxence Postaire, François-Régis Puyou

This research interrogates how the construction of narratives and accounting forecasts contributes to managing the emotional state of actors involved in reporting meetings by…

Citizen engagement and dialogic accounting through social media: a study of Italian regions

Marco Contri, Silvia Fissi, Elena Gori

This exploratory study aims to investigate the use of Facebook as a dialogic accounting tool for promoting citizen engagement in Italian regions.

Identity performances on professional accounting association magazine covers

Anne K.H. Neal, Merridee Lynne Bujaki, Sylvain Durocher, François Brouard

The authors examine and compare accounting associations' identities in distinct segments of the accounting profession surrounding the 2014 merger of three Canadian accounting…

Shareholder primacy or stakeholder pluralism? Environmental shareholder proposals and board responses

Melissa Carlisle, Melanie I. Millar, Jacqueline Jarosz Wukich

This study examines shareholder and board motivations regarding corporate social responsibility (CSR) to understand boards' stewardship approaches to environmental issues.

AAAJ Literature and Insights What is accounting today? Is it the same as it was yesterday?

Salman Ahmad

Research: My verse

Kuldeep Singh

The role of emerging technologies in shaping the future of accounting

Shamsun Nahar