Accounting, Auditing & Accountability Journal: Volume 38 Issue 1

Subject:

Table of contents

Competing logics and institutionalization of cost calculation in pluralistic organizations. The role of affordances

Elodie Allain, Samuel Sponem, Frederic Munck

For many years, universities have been confronted with the rise of a managerial logic, in line with the new public management movement. They have been encouraged to implement new…

A failure of accountancy professionalisation: corporate financial reporting and accounting knowledge

Thomas A. Lee

The purpose of this study is to analyse historical events to argue the improbable prospect of radical accounting reform in corporate financial reporting (CFR) due to the absence…

Making things (that don’t exist) count: a study of Scope 4 emissions accounting claims

Anna Young-Ferris, Arunima Malik, Victoria Calderbank, Jubin Jacob-John

Avoided emissions refer to greenhouse gas emission reductions that are a result of using a product or are emission removals due to a decision or an action. Although there is no…

The value of research activities “other than” publishing articles: reflections on an experimental workshop series

Yasmine Chahed, Robert Charnock, Sabina Du Rietz Dahlström, Niels Joseph Lennon, Tommaso Palermo, Cristiana Parisi, Dane Pflueger, Andreas Sundström, Dorothy Toh, Lichen Yu

The purpose of this essay is to explore the opportunities and challenges that early-career researchers (ECRs) face when they seek to contribute to academic knowledge production…

Breaking the institutional logic or going under - Controllers and sustainability

Jennifer Kunz, Johanna Oltmann, Felix Weinhart

The present paper aims to focus on the role which German controllers play so far in the process of sustainable transformation in for-profit organizations, the current obstacles to…

How sustainability assurance work gets done: assurors’ sensemaking, socialization and interactions with clients

Lies Bouten, Sophie Hoozée

This study examines how assurors make sense of sustainability assurance (SA) work and how interactions with assurance team members and clients shape assurors’ sensemaking and…

Hegemony, global capitalism and the role of diplomacy in extractive industries

Jane Andrew, Max Baker

This study explores a hegemonic alliance and the role of relational forms of accounting and accountablity in the making of contemporary capitalism.

Blending logics with performance management systems in an NGO setting

Paul J. Thambar, Aldónio Ferreira, Prabanga Thoradeniya

This study aims to examine the role of performance management systems (PMSs) in enabling logic blending to manage institutional complexity and tensions arising from coexisting…

291

A well-rounded life: the story of Eva West – pioneer accountant, philanthropist and environmentalist

Abdel K. Halabi

This paper presents the biography of one of Australia’s earliest female accountants, Miss Evelyn Maude West (aka Eva). The paper uses this history sub-genre to understand the…

Make China great again: the strategies of Confucian accountants

Yuheng Wang, Paul D. Ahn

This paper aims to offer insight into how strategies within the accounting profession, which has been becoming more global, might be changed by the recent outbreak of the Second…

Material flow cost accounting in Vietnam: a multi-level exploration

Thuy Thanh Tran, Roger Leonard Burritt, Christian Herzig, Katherine Leanne Christ

Of critical concern to the world is the need to reduce consumption and waste of natural resources. This study provides a multi-level exploration of the ways situational and…

Constructing an accountability regime for proxy advisors: an organizational roles perspective

Damien Lambert, Leona Wiegmann

This study investigates how the interrelated elements of organizational roles – activities, motives, resources and relationships – are mobilized to construct a code of conduct for…

Reconceptualizing accountability in NGO-corporate partnerships: an institutional logics perspective

Chaudhry Ghafran, Sofia Yasmin

Developing economies often lack sufficient state regulation to encourage corporations to engage with environmental sustainability challenges. Environmental NGOs fill this vacuum…

Reshaping an issue-based field: assessing the impact of the International Federation of Accountants (IFAC) on the global development aid agenda

Christopher Humphrey, Perla Mardini, Brendan O'Dwyer

The paper studies how the International Federation of Accountants (IFAC) positioned itself in the process through which capacity building in developing countries was interpreted…

Methodological Insights: This is not an experiment: using vignettes in qualitative accounting research

Leona Wiegmann, Annemarie Conrath-Hargreaves, Zhengqi Guo, Matthew Hall, Ralph Kober, Richard Pucci, Paul J. Thambar, Tirukumar Thiagarajah

The use of interviews for data collection is prevalent in qualitative accounting research. This paper examines vignettes – sketches of hypothetical scenarios – as a promising…

Cover of Accounting, Auditing & Accountability Journal

ISSN:

0951-3574

Online date, start – end:

1988

Copyright Holder:

Emerald Publishing Limited

Open Access:

hybrid

Editors:

  • Prof James Guthrie
  • Prof Lee Parker