Accounting, Auditing & Accountability Journal: Volume 7 Issue 2

Reappraising the Genesis of Managerialism: A Re‐examination of the Role of Accounting at the Springfield Armory, 1815‐1845

Keith Hoskin, Richard Macve

In a 1977 publication Alfred Chandler singled out the Springfield Armoryas the site where single‐unit management was pioneered in the UnitedStates, crediting Superintendent…

Financial Reporting Quality Labels: The Social Construction of the Audit Profession and the Expectations Gap

Tom Lee

Analyses a policy‐making issue concerning historically persistentphenomena with the potential, concurrently, to assist the socialconstruction of the audit profession, and create…

Accountability and Accounting: Using Naturalistic Methodology to Enhance Organizational Control – A Case Study

Andrew Goddard, Jackie Powell

Reports a case study investigating the use of naturalistic methodologyto enhance the accountability of strategic decision making in acommunity health service. Discovers the…

Finding English Words to Talk about Accounting Concepts

R.H. Parker

During the twentieth century English has established itself as the worldlanguage of business and, hence, of accounting. The words thatEnglish‐speaking accountants use to talk…

Respondent Lobbying in the Australian Accounting Standard‐setting Process: ED49 – A Case Study

Irene Tutticci, Keitha Dunstan, Scott Holmes

Aims to contribute to the understanding of the Australianstandard‐setting due process. Analyses submissions made on ExposureDraft 49 Accounting for Identifiable Intangible Assets…