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The purpose of this paper is to examine the alternative accounts produced by Green Earth Volunteers (GEV), a Chinese environmental non-governmental organisation, over a 10-year period in the context of their campaign to create visibilities about hydroelectric dam projects along the Chang Jiang.

Drawing on conceptions of the human–nature relationship, including those evident in ancient Chinese philosophy and mythology, and the Chinese way of viewing and resolving conflict, this paper offers an interpretive analysis of the alternative accounts of GEV in terms of their form and content.

In terms of their content, the alternative accounts reflect elements of interrelated thinking, being underpinned by a recognition of the relationship between humans and nature, which is evident in Confucianism, Taoism and ancient Chinese mythology. The strategies adopted by GEV are a non-confrontational but feasible way to promote their ecological beliefs in the Chinese context.

The study suggests that social and environmental accounting (SEA) in developing countries is steeped in local cultural and philosophical traditions that need to be considered and incorporated into the design of alternative accounts.

The study contributes to the very limited literature that offers qualitative analyses of SEA in developing countries.

The purpose of this paper is to explore perceptions and lived experiences of Sierra Leonean chartered and aspiring accountants, vis-à-vis their professional identity with a particular focus on two elements of postcolonial theory, hybridity and diaspora.

A qualitative methodological framework was employed. Semi-structured interviews were conducted with 18 participants about their perceptions of their professional identity and their professional experiences both within and outside Sierra Leone.

The current professionalisation process is conceptualised as a postcolonial third space where hybrid professional accountants are constructed. Professional hybridity blurs the local/global praxis being positioned as both local and global accountants. Participants experience difficulty “fitting into” the local accountancy context as a consequence of their hybridisation. As such, a diaspora effect is induced which often culminates in emigration to advanced countries. The paper concludes that although the current model engenders emancipatory social movements for individuals through hybridity and diaspora, it is nonetheless counterproductive for Sierra Leone’s economic development and the local profession in particular.

This study has significant implications for understanding how the intervention of global professional bodies in developing countries shapes the professionalisation process as well as perceptions and lived experiences of chartered and aspiring accountants in these countries.

While extant literature implicates the legacies of colonialism/imperialism on the institutional development of accountancy (represented by recognised professional bodies), this paper employs the critical lens of postcolonial theory to conceptualise the lived experiences of individuals who are directly impacted by such institutional arrangements.

Although many of the problems currently being faced in accounting education have also been expressed in educational debates within other professions such as medicine, law and architecture, changes in accounting education policy and practice have not been greatly influenced by comparative study of other professions. This paper aims to examine the potentiality of the comparative research method in order to inform the future direction of accounting education.

Comparative methodology has been defined as “a method of analysis that focuses on several objects of study in order to identify similarities and differences”. This paper begins by critiquing the comparative research method before considering how comparative research can make a contribution to research into accounting education policy and professional issues. The extent to which comparative research has been undertaken in accounting education research is then examined.

The potentiality of incorporating ideas from other professional education systems has not been fully exploited in accounting education.

This paper advocates comparing accounting education with that in other professions. Other types of comparative research, for example, international comparisons, are not covered in detail.

Accounting educators and education policy setters should be encouraged to explore the accounting systems of similar professions to generate new ideas for change.

The paper discusses how comparative study, with particular reference to other professions, can be used to inform change in accounting education policy.

Seeks to extend debates about the emancipatory potential of the internet by commenting on Sikka's reflections (in this issue) on the papers also in this issue by Gallhofer et al. and by Paisey and Paisey.

Discusses the location of the internet within the politics of neoliberalism, with particular reference to the pensions crisis.

Accepts that the internet's use depends upon its social context and agrees that the internet is a communicative device that has the potential to facilitate change. However, the example of pension accounts shows that the internet has been more effectively harnessed by groups wishing to endorse the status quo rather than to counter it.

While the development of counter accounts and critiques of contemporary social problems is encouraged, education must play a role in exposing alternative views and encouraging debate.

Extends debates surrounding the role of the internet in promoting more emancipatory accountings.

Company law harmonisation is considered to be necessary for the achievement of the European Union's (EU) aim of a single market and the free movement of goods and services throughout member states. This paper aims to contribute to understanding of both business and accounting history by considering whether UK legal history can offer any insight into the process of harmonisation. First, approaches to company law in the United Kingdom and the remainder of the EU are outlined in order to identify key differences and to explain why harmonisation is desired. Secondly, the UK position is considered and historical attempts to lessen legal differences between Scots and English mercantile laws are then examined, focusing on harmonisation attempts. Finally, by reflecting on the UK experience, implications for the EU company law harmonisation programme are drawn.

Women′s participation in the chartered accountancy profession in Scotland has increased considerably in the past 20 years. Reviews the achievements of female chartered accountants in the profession to assess the extent to which women′s careers differ from those of men. The growing literature on gender issues in accountancy points to the marginalization and segregation of women, both historically and at the present time. The results of a questionnaire survey of male and female chartered accountants (response rate = 52 per cent) indicates that such a situation does exist in Scotland, with women achieving less senior positions than men, working in smaller firms and in different areas of work. Women′s job satisfaction diminished when they had children as they felt that they were given less interesting and challenging work and had reduced promotion prospects. They would also like to see greater opportunities for flexible working.

The purpose of this paper is to examine financial management in the Pre‐Reformation church in Aberdeen, Scotland during the bishopric of Bishop William Elphinstone (1488‐1514).

The paper employs a combination of literature‐based analysis, archival research and the use of biographies in order to examine aspects of financial management within the Pre‐Reformation church in Aberdeen, Scotland.

There is evidence that accounting for assets and income was mobilised in order to achieve social aims. Recording mechanisms give visibility to the church's remuneration and governance strategy. Together, these examples show that there was no evidence of a sacred/secular divide in this context.

Archives may be incomplete but can give insight into financial management in historical context and aspects of the sacred/secular divide.

This paper aids understanding of visibility and governance possibilities afforded by accounting that has been mobilised in an historic setting in order to achieve social aims.

The purpose of this paper is to assess the extent to which pension accounting represents an enabling or emancipatory accounting.

Many countries are facing a so‐called “pensions crisis” which is reflected in and arguably, to some extent at least, is precipitated by accounting. Occupational pensions in the UK are focused upon and their role in the pension crisis discussed. The enabling or emancipatory potential of the internet for accounting for occupational pension schemes is explored. The contents of the web sites of the 100 largest companies listed on the London Stock Exchange (FTSE 100) are examined in terms of the elements of an enabling accounting, as set out by Gallhofer and Haslam in 1997. Alternative forms of accounting for pensions, including accounts by trade unions and others, are also examined.

The full possibilities of the internet have not yet been mobilised in respect of accounting for occupational pension schemes and companies' actions appear to be driven by the hegemony of the market rather than a concern for the social wellbeing of pensioners. A number of inequalities are evident.

The majority of UK employees have no occupational pension. The paper therefore only addresses one aspect of the pension crisis.

Suggests how corporate web sites could be improved through the provision of dedicated pensions sections and increased pensions' disclosures. Argues that alternative accounts provided by trade unions, organisations associated with the elderly and others are required to provide counter accounts. Calls for more education about the importance of saving from an early age.

Applies elements of an enabling accounting to a specific accounting problem, accounting for pensions.

Men and women are now being admitted to membership of the major UK professional accountancy bodies in approximately equal numbers. This trend has focused attention on the ways in which professional accountants combine careers and family life, particularly when women have children. Recognising the limitations inherent in the widely‐used term “work‐life balance” that polarises life and work, this paper instead seeks to consider the “work‐lifestyle choices” made by female accountants. Work‐lifestyle choices refer to the ways in which people place different emphases on the work and private spheres, according to their individual circumstances. Feminist researchers have argued that women's work‐lifestyle choices have been limited by structural constraints. Over the past decade, a newer argument, preference theory, has emerged, suggesting that women's choices owe less to inequalities in the workplace and more to the preferences of individuals, particularly, but not exclusively, women. The purpose of this paper is to explore the work‐lifestyle choices made by female members of The Institute of Chartered Accountants of Scotland (ICAS), in terms of both structural constraints and preferences, in order to present a more holistic understanding of the work‐lifestyle choices made by this particular group of well‐educated, middle‐class women.

The paper combines feminist theory and preference theory in the context of the results of a questionnaire survey of female members of ICAS and 14 interviews with female members of ICAS.

The responses of these accountants suggest that, while structural constraints are evident, many work‐lifestyle choices were driven by a desire to spend more time with children, and by women's perceptions of their mothering role. Most women, while recognising the opportunities forgone, were nonetheless happy with the choices that they had made.

The paper contributes to the literature by examining the voices of female accountants in order to explore how perceived gender roles impact on career decisions and work‐lifestyle choices.

This paper provides a researcher's account of fieldwork experience in conducting audit research in China. By illustrating on-site fieldwork encounters, the paper reflects stages of access negotiation and management in the fieldwork, reveals the researcher's embodied “affects” in the fieldwork and reasserts the value of researcher's openness and attention in the fieldwork.

This paper uses autoethnography as its overall epistemology. Fieldwork diaries and vignettes are written in the first-person voice to present the researcher's embodied account of fieldwork experience, researcher’s learning and coping skills in managing the fieldwork.

The research findings are not detached from the researcher's experience of the fieldwork. The fieldwork experiences in this study highlight that the fieldwork access is an ongoing process. Different stages of access negotiations, from rejection to acceptance, reveal the tensions between researcher and participants. This study draws attention to the online platform, WeChat, in connecting with auditors to learn from them and suggests openness to the fieldwork encounters and a resilient engagement with auditors.

In reflecting on the researcher's transformation during the fieldwork, this paper argues for a relational and engaged way of conducting fieldwork, rather than a disengaged and judgemental approach in studying auditors' working lives. The paper pays attention to fieldwork as a process and how the knowledge learned in the field is infused with researcher's fieldwork experiences.