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Elsevier

CRITICAL PERSPECTIVES ON ACCOUNTING

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Series handle: RePEc:eee:crpeac
ISSN: 10452354

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Content

2018, Volume 52, Issue C

4-16 Resisting financialisation with Deleuze and Guattari: The case of Occupy Wall Street
by Barthold, Charles & Dunne, Stephen & Harvie, David
17-34 Heidegger and modern finance
by Fytros, Charalampos
35-47 Gekko and black swans: Finance theory in UK undergraduate curricula
by Lakshmi, Geeta
48-56 Risk bearing capacity and the bearers of responsibility
by Pelzer, Peter
57-68 Pataphysics of finance: An essay of visual epistemology
by Schinckus, Christophe
69-78 Value without valuation? An example of the cocos market
by Svetlova, Ekaterina

2018, Volume 51, Issue C

4-23 Signaling effects of scholarly profiles – The editorial teams of North American accounting association journals
by Endenich, Christoph & Trapp, Rouven
24-46 Drivers of citations: An analysis of publications in “top” accounting journals
by Meyer, Matthias & Waldkirch, Rüdiger W. & Duscher, Irina & Just, Alexander
47-51 Interpretive methodological expertise and editorial board composition
by Chapman, Christopher S.
52-55 Avoiding self-deception in the study of academic accounting: A commentary about and beyond Endenich and Trapp’s article
by Fogarty, Timothy J.
56-61 Commentary on Endenich and Trapp’s article: Openness and signaling in accounting research
by Hermanson, Dana R.
62-69 Do journals signal or reflect? An alternative perspective on editorial board composition
by Kachelmeier, Steven J.
70-77 We can do so much better: Reflections on reading “Signaling Effects of Scholarly Profiles—The Editorial Teams of North American Accounting Association Journals”
by Roberts, Robin W.
78-83 Signaling effects of scholarly profiles–the editorial teams of North American accounting association journals: A personal perspective
by Salterio, Steven E.
84-86 Rejoinder: Toward an overarching signaling framework – The editorial teams of North American accounting association journals
by Endenich, Christoph & Trapp, Rouven

2018, Volume 50, Issue C

1-12 On the elusive nature of critical (accounting) research
by Gendron, Yves
15-35 Accounting and structural reforms: A case study of Egyptian electricity
by Alawattage, Chandana & Alsaid, Loai Ali
36-55 Towards constructing the governable worker in nineteenth-century Britain
by Edwards, John Richard
56-66 Suspicion of money laundering reporting obligations: Auditor compliance, or sceptical failure to engage?
by Norton, Simon D.

2017, Volume 49, Issue C

1-17 ‘A Very Costly Industry’: The cost of Britain’s privatised railway
by McCartney, S. & Stittle, J.
18-30 Internal control and accommodation in Chinese organisations
by Wang, Jenny (Jing) & Hooper, Keith
31-56 Explanations for corporate governance non-compliance: A rhetorical analysis
by Shrives, Philip J. & Brennan, Niamh M.
57-75 Accounting and social conflict: Profit and regulated working time in the British Industrial Revolution
by Toms, Steven & Shepherd, Alice
76-85 Jumping on the wrong bus: Reflections on a long, strange journey
by Williams, Paul F.

2017, Volume 48, Issue C

1-20 It’s a matter of trust: Exploring the perceptions of Integrated Reporting preparers
by Chaidali, Panagioula (Penny) & Jones, Michael John
21-34 Accounting and sustainable development: Reflections and propositions
by Bebbington, Jan & Russell, Shona & Thomson, Ian
35-52 Gambling with the public sphere: Accounting’s contribution to debate on social issues
by Irvine, Helen & Moerman, Lee

2017, Volume 47, Issue C

1-7 Reflections on “Outlining Regulatory Space”
by Young, Joni J.
8-25 Accountants and the pursuit of the national interest: A study of role conflict during the First World War
by Walker, Stephen P.
26-38 Has the lack of use of the qualified audit opinion turned it into the “Rotten Kid” threat?
by Cipriano, Michael & Hamilton, Erin L. & Vandervelde, Scott D.
39-60 Perceptions on Islamic banking in the UK—Potentialities for empowerment, challenges and the role of scholars
by Riaz, Umair & Burton, Bruce & Monk, Lissa
61-80 CEO speeches and safety culture: British Petroleum before the Deepwater Horizon disaster
by Amernic, Joel & Craig, Russell

2017, Volume 46, Issue C

1-2 Vale: Emeritus Professor Michael J. R. Gaffikin (1944–2017)
by Kaidonis, Mary A.
3-23 Understanding the disciplinary aspects of neoliberal regulations: The case of credit-risk regulation under the Basel Accords
by Baud, Céline & Chiapello, Eve
24-37 Facilitative reforms, democratic accountability, social accounting and learning representative initiatives
by Lee, Bill & Cassell, Catherine
38-53 ‘Empire as an imagination of the centre’: The Rio de Janeiro School of Commerce and the development of accounting education in Brazil
by Araújo, Wilde Gomes & Rodrigues, Lúcia Lima & Craig, Russell
54-74 Governmentality and identity construction through 50 years of personal income tax returns: The case of an immigrant couple in Canada
by Bujaki, Merridee L. & Gaudet, Stéphanie & Iuliano, Rosa M.

2017, Volume 45, Issue C

1-11 Peter Armstrong owns up
by Armstrong, Peter
12-28 Rationalising and resisting neoliberalism: The uneven geography of costs
by Andrew, Jane & Cahill, Damien
29-47 Accounting professionalization and the state: The case of Saudi Arabia
by Mihret, Dessalegn Getie & Alshareef, Mohammed Naif & Bazhair, Ayman
48-62 The role of Intellectual Capital Reporting (ICR) in organisational transformation: A discursive practice perspective
by Yu, Ai & Garcia-Lorenzo, Lucia & Kourti, Isidora
63-80 Investigating highly established research paradigms: Reviving contextuality in contingency theory based management accounting research
by Granlund, Markus & Lukka, Kari

2017, Volume 44, Issue C

1-29 Challenging the dominance of formalism in accounting education: An analysis of the potential of stewardship in light of the evolution of legal education
by Murphy, Tim & O’Connell, Vincent
30-41 The language of environmental and social accounting research: The expression of beauty and truth
by Lehman, Glen
42-58 Discipline and punish: Exploring the application of IFRS 10 and IFRS 12
by van Zijl, Wayne & Maroun, Warren
59-82 Developing appreciation of micro-organizational processes of accounting change and indicating pathways to more ‘Enabling Accounting’ in a micro-organizational domain of research and development
by Masquefa, Bertrand & Gallhofer, Sonja & Haslam, Jim

2017, Volume 43, Issue C

5-19 Critical accounting research in hyper-racial times
by Annisette, Marcia & Prasad, Ajnesh
20-46 Democratizing accounting: Reflections on the politics of “old” and “new” pluralisms
by Brown, Judy
47-64 Critical accounting research and neoliberalism
by Chiapello, Eve
65-87 Twenty five years of social and environmental accounting research within Critical Perspectives of Accounting: Hits, misses and ways forward
by Deegan, Craig
88-109 A case study of critique: Critical perspectives on critical accounting
by Dillard, Jesse & Vinnari, Eija
110-124 Accounting as gendering and gendered: A review of 25 years of critical accounting research on gender
by Haynes, Kathryn
125-148 Globalisation, accounting and developing countries
by Hopper, Trevor & Lassou, Philippe & Soobaroyen, Teerooven
149-166 You too can have a critical perspective! 25 years of Critical Perspectives on Accounting
by Morales, Jérémy & Sponem, Samuel

2017, Volume 42, Issue C

1-19 It is the business model… Reframing the problems of UK retail banking
by Froud, Julie & Tischer, Daniel & Williams, Karel
20-35 Critical realist accounting research: In search of its emancipatory potential
by Modell, Sven
36-58 From écobilan to LCA: The elite’s institutional work in the creation of an environmental management accounting tool
by Gibassier, Delphine
59-73 Whither accounting research? A European view
by Palea, Vera

2016, Volume 41, Issue C

1-17 Participatory budgeting in a Sri Lankan urban council: A practice of power and domination
by Kuruppu, Chamara & Adhikari, Pawan & Gunarathna, Vijitha & Ambalangodage, Dayananda & Perera, Priyanga & Karunarathna, Chaminda
18-33 New public management, cost savings and regressive effects: A case from a less developed country
by Ashraf, Junaid & Uddin, Shahzad
34-62 Public sector management accounting in emerging economies: A literature review
by van Helden, Jan & Uddin, Shahzad

2016, Volume 40, Issue C

8-25 The two publics and institutional theory – A study of public sector accounting in Tanzania
by Goddard, Andrew & Assad, Mussa & Issa, Siasa & Malagila, John & Mkasiwa, Tausi A.
26-44 Development of a performance management system in the Thailand public sector: Isomorphism and the role and strategies of institutional entrepreneurs
by Sutheewasinnon, Prapaipim & Hoque, Zahirul & Nyamori, Robert Ochoki
45-62 Performance contracting and social capital (re)formation: A case study of Nairobi City Council in Kenya
by Nyamori, Robert Ochoki & Gekara, Victor Oyaro

2016, Volume 39, Issue C

1-24 Attracting Millennials: Legitimacy management and bottom-up socialization processes within accounting firms
by Durocher, Sylvain & Bujaki, Merridee & Brouard, François
25-44 (ANT)agonistics: Pluralistic politicization of, and by, accounting and its technologies
by Vinnari, Eija & Dillard, Jesse
45-58 Privatisation and accountability in a “crony capitalist” Nigerian state
by Bakre, Owolabi M. & Lauwo, Sarah
59-74 Emerging pathways of colonization in healthcare from participative approaches to management accounting
by Campanale, Cristina & Cinquini, Lino

2016, Volume 38, Issue C

1-13 Accounting for heritage assets: Does measuring economic value ‘kill the cat’?
by Ellwood, Sheila & Greenwood, Margaret
14-33 Publishing without editors or authors? Competing logics, circulation, and cultural creation in a publishing firm
by Le Theule, Marie-Astrid & Lupu, Ioana
34-53 Accounting colonisation and austerity in arts organisations
by Oakes, Helen & Oakes, Steve
54-68 The diet of the nation: The state, family budgets and the 1930s nutritional crisis in Britain
by Jeacle, Ingrid

2016, Volume 37, Issue C

5-23 Accounting for trust and control: Public sector partnerships in the arts
by ter Bogt, Henk & Tillema, Sandra
24-34 Governing culture: Legislators, interpreters and accountants
by Donovan, Claire & O’Brien, Dave
35-50 Governing arts through valuation: The role of the state as network actor in the European Capital of Culture 2010
by Crepaz, Lukas & Huber, Christian & Scheytt, Tobias
51-64 Humour and happiness in an NPM world: Do they speak in jest?
by Hellstrom, Caroline & Lapsley, Irvine

2016, Volume 36, Issue C

1-21 Rethinking China: Discourse, convergence and fair value accounting
by Zhang, Eagle & Andrew, Jane
22-38 An ethical perspective on accounting standard setting: Professional and lay-experts’ contribution to GASB’s Pension Project
by Himick, Darlene & Brivot, Marion & Henri, Jean-François
39-57 Government accounting reform in an ex-French African colony: The political economy of neocolonialism
by Lassou, Philippe Jacques Codjo & Hopper, Trevor
58-70 Institutions, agency and the institutionalization of budgetary control in a hybrid state-owned entity
by Gooneratne, Tharusha N. & Hoque, Zahirul

2016, Volume 35, Issue C

13-34 Diversity and professionalism in the Big Four firms: Expectation, celebration and weapon in the battle for talent
by Edgley, Carla & Sharma, Nina & Anderson-Gough, Fiona
35-57 Accounting for images of ‘equality’ in digital space: Towards an exploration of the Greek Accounting Professional Institute
by Kyriacou, Orthodoxia
58-75 Colonials in Camouflage: Metonymy, mimicry and the reproduction of the colonial order in the age of diversity
by Thomson, Kelly & Jones, Joanne
76-87 Convenient fictions and inconvenient truths: Dilemmas of diversity at three leading accountancy firms
by Ashley, Louise & Empson, Laura
88-99 Four approaches to accounting for diversity in global organisations
by Özbilgin, Mustafa & Tatli, Ahu & Ipek, Gulce & Sameer, Mohammad
100-110 ‘Doing gender’ in a regional context: Explaining women's absence from senior roles in regional accounting firms in Australia
by Adapa, Sujana & Rindfleish, Jennifer & Sheridan, Alison
111-120 Sexualities and accounting: A queer theory perspective
by Rumens, Nick

2016, Volume 34, Issue C

1-35 Socialism, accounting, and the creation of ‘consensus capitalism’ in America, circa.1935–1955
by Bryer, Rob
36-59 Why grids in accounting?
by Chakhovich, Terhi & McGoun, Elton G.
60-78 Accounting and the management of power: Napoleon’s occupation of the commune of Ferrara (1796–1799)
by Maran, Laura & Bracci, Enrico & Funnell, Warwick
79-97 The marketization of accountancy
by Picard, Claire-France

2015, Volume 33, Issue C

5-23 For logistical reasons only? A case study of tax planning and corporate social responsibility reporting
by Ylönen, Matti & Laine, Matias
24-43 Social and environmental reporting in Belgium: ‘Pour vivre heureux, vivons cachés’
by Bouten, Lies & Everaert, Patricia
44-58 Corporate environmental responsibility and accountability: What chance in vulnerable Bangladesh?
by Belal, Ataur Rahman & Cooper, Stuart M. & Khan, Niaz Ahmed
59-78 CSR reporting practices and the quality of disclosure: An empirical analysis
by Michelon, Giovanna & Pilonato, Silvia & Ricceri, Federica
79-91 Rhétorique et mythe de la Performance Globale L’analyse des discours de la Global Reporting Initiative
by Chauvey, Jean-Noël & Naro, Gérald & Seignour, Amélie
92-116 The “Triple Depreciation Line” instead of the “Triple Bottom Line”: Towards a genuine integrated reporting
by Rambaud, Alexandre & Richard, Jacques
117-136 Peru, mountains and los niños: Dialogic action, accounting and sustainable transformation
by Contrafatto, M. & Thomson, I. & Monk, E.A.

2015, Volume 32, Issue C

1-36 Instilling a sustainability ethos in accounting education through the Transformative Learning pedagogy: A case-study
by Saravanamuthu, Kala
45-50 An insider's reflection on quantitative research in the social and environmental disclosure domain
by Patten, Dennis M.
51-66 It's not what you do, it's the way that you do it? Of method and madness
by Gray, Rob & Milne, Markus J.
67-77 Quantitative research and the critical accounting project
by Richardson, Alan J.
78-87 Sustaining diversity in social and environmental accounting research
by Roberts, Robin W. & Wallace, Dana M.

2015, Volume 31, Issue C

5-22 Political, economic, social and imperial influences on the establishment of the Institute of Cost and Works Accountants in India post independence
by Verma, Shraddha
23-43 Marketing or parrhesia: A longitudinal study of AICPA's shifting languages in times of turbulence
by Brivot, Marion & Cho, Charles H. & Kuhn, John R.
44-63 Bureaucratic reform in post-Asian Crisis Indonesia: The Directorate General of Tax
by Wihantoro, Yulian & Lowe, Alan & Cooper, Stuart & Manochin, Melina
64-74 Critical Muslim intellectuals’ thought: Possible contributions to the development of emancipatory accounting thought
by Kamla, Rania
75-89 Common sense at the Swedish Tax Agency: Transactional boundaries that separate taxable and tax-free income
by Björklund Larsen, Lotta
90-90 By whose authority? A villanelle
by Schwartz, Jeremy T.
91-91 Transparency III
by Holmgren Caicedo, Mikael

2015, Volume 30, Issue C

9-34 The dangerous dynamics of modern capitalism (from static to IFRS’ futuristic accounting)
by Richard, Jacques
46-62 The hand of accounting and accountancy firms in deepening income and wealth inequalities and the economic crisis: Some evidence
by Sikka, Prem
63-82 Accounting for the fictitious: A Marxist contribution to understanding accounting's roles in the financial crisis
by Cooper, Christine
83-101 The global financial crisis: Essay on the possibility of substantive change in the discipline of finance
by Gendron, Yves & Smith-Lacroix, Jean-Hubert

2015, Volume 29, Issue C

1-15 The political economy of fair value reporting and the governance of the standards-setting process: Critical issues and pitfalls from a continental European union perspective
by Palea, Vera
16-30 Accounting and happiness
by Lamberton, Geoffrey
31-53 Exhibiting nongovernmental organizations: Reifying the performance discourse through framing power
by Duval, Anne-Marie & Gendron, Yves & Roux-Dufort, Christophe
54-64 Accounting for meaning: On §22 of David Foster Wallace's The Pale King
by Michaelson, Christopher
65-85 Neoliberalism, consultants and the privatisation of public policy formulation: The case of Britain's rail industry
by Jupe, Robert & Funnell, Warwick
86-101 The changing role of accounting: From consumers to shareholders
by Hooks, Jill & Stewart, Ross

2015, Volume 28, Issue C

1-12 Commodifying state crime: Accounting and “extraordinary rendition”
by Chwastiak, Michele
13-29 Power, politics and privatization: A tale of a telecommunications company
by Sharma, Umesh & Lawrence, Stewart
30-48 A review of Chinese and English language studies on corporate environmental reporting in China
by Yang, Helen Hong & Craig, Russell & Farley, Alan
49-61 Preventing corruption within government procurement: Constructing the disciplined and ethical subject
by Neu, Dean & Everett, Jeff & Rahaman, Abu Shiraz
62-70 The supply-side of corruption and limits to preventing corruption within government procurement and constructing ethical subjects
by Sikka, Prem & Lehman, Glen
71-81 “What about the box?” Some thoughts on the possibility of ‘corruption prevention’, and of ‘the disciplined and ethical subject’
by Hoskin, Keith
82-88 The ‘subject’ of corruption
by Roberts, John
89-96 Accounting and the fight against corruption in Italian government procurement: A longitudinal critical analysis (1992–2014)
by Sargiacomo, Massimo & Ianni, Luca & D’Andreamatteo, Antonio & Servalli, Stefania
97-101 Making transparency real? Accounting and popular participation in corruption control
by Johnston, Michael

2015, Volume 27, Issue C

1-17 The International Integrated Reporting Council: A story of failure
by Flower, John
18-22 ‘But does sustainability need capitalism or an integrated report’ a commentary on ‘The International Integrated Reporting Council: A story of failure’ by Flower, J
by Thomson, Ian
23-28 The International Integrated Reporting Council: A call to action
by Adams, Carol A.
29-42 The discourse of Michel Foucault: A sociological encounter
by Armstrong, Peter
43-55 Damned if you do, damned if you don’t: Conflicting perspectives on the virtues of accounting for people
by Roslender, Robin & Marks, Abigail & Stevenson, Joanna
56-72 Artificial corporatism: A portal to power for accountants in Brazil
by Agrizzi, D. & Sian, S.
73-85 Let's talk about sex(ism): Cross-national perspectives on women partners’ narratives on equality and sexism at work in Germany and the UK
by Kokot, Patrizia
86-100 From four to zero? The social mechanisms of symbolic domination in the UK accounting field
by Stringfellow, Lindsay & McMeeking, Kevin & Maclean, Mairi
101-117 Public sector reforms and sovereign debt management: Capital market development as strategy?
by Newberry, Susan
118-128 Silencing the noise: Asbestos liabilities, accounting and strategic bankruptcy
by Moerman, Lee C. & van der Laan, Sandra L.
129-143 Annual reporting by an Australian government department: A critical longitudinal study of accounting and organisational change
by Davis, Nicholas & Bisman, Jayne E.
144-159 Management accounting versus medical profession discourse: Hegemony in a public health care debate – A case from Denmark
by Malmmose, Margit
160-176 Ancestors of governmentality: Accounting and pastoral power in the 15th century
by Bigoni, Michele & Funnell, Warwick
177-188 Honesty in managerial reporting: How competition affects the benefits and costs of lying
by Schreck, Philipp
189-208 Changing perceptions on PPP games: Demand risk in Irish roads
by Burke, Richard & Demirag, Istemi
209-218 American ideology, socialism and financial accounting theory: A counter view
by Oldroyd, David & Tyson, Thomas N. & Fleischman, Richard K.

2015, Volume 26, Issue C

2-22 Accounting for research quality: Research audits and the journal rankings debate
by Rowlinson, Michael & Harvey, Charles & Kelly, Aidan & Morris, Huw & Todeva, Emanuela
23-36 Inducing structural change in academic accounting research
by Wilkinson, Brett R. & Durden, Chris H.
37-46 In Defiance of Folly: Journal rankings, mindless measures and the ABS Guide
by Tourish, Dennis & Willmott, Hugh
47-66 What is going on? The sustainability of accounting academia
by Humphrey, Christopher & Gendron, Yves
67-75 (En)gendering sustainability
by Young, Joni J.
76-83 Research orientation without regrets
by Messner, Martin
84-98 Journal ranking effects on junior academics: Identity fragmentation and politicization
by Malsch, Bertrand & Tessier, Sophie
99-107 Business doctoral education as a liminal period of transition: Comparing theory and practice
by Raineri, Nicolas
108-116 Liminal transgressions, or where should the critical academy go from here? Reimagining the future of doctoral education to engender research sustainability
by Prasad, Ajnesh
117-129 What about the future of the academy? – Some remarks on the looming colonisation of doctoral education
by Pelger, Christoph & Grottke, Markus
130-140 “Model 2”—A personal journey in pursuit of creativity and impact
by Hermanson, Dana R.
141-156 Beneath the globalization paradox: Towards the sustainability of cultural diversity in accounting research
by Komori, Naoko
157-167 A selective critical review of financial accounting research
by Callen, Jeffrey L.
168-176 Accounting academia and the threat of the paying-off mentality
by Gendron, Yves

2014, Volume 25, Issue 8

671-682 The effect of a custodial sentence and professional disqualification on reintegration
by Dellaportas, Steven
683-708 Accounting practices as social technologies of colonialistic outreach from London, Washington, et Cetera
by Dixon, Keith & Gaffikin, Michael
709-723 Lobbying on accounting standard setting in the parliamentary environment of Germany
by Hoffmann, Sebastian & Zülch, Henning
724-742 Adapting financial rationality: Is a new paradigm emerging?
by Soufian, Mona & Forbes, William & Hudson, Robert
743-756 Framing shared services
by Kastberg, Gustaf
757-770 Douglasian cultural dialogues and the Financial Reporting Council complexity project
by Linsley, Philip M. & Shrives, Philip J.
771-782 How can we explain internal auditing? The inadequacy of agency theory and a labor process alternative
by Mihret, Dessalegn Getie
783-802 ‘Above the fray’: Interests, discourse and legitimacy in the audit field
by Whittle, Andrea & Carter, Chris & Mueller, Frank
803-818 In whose interest? An examination of public sector governance in Brunei Darussalam
by Yapa, P.W. Senarath
819-843 Institutional changes in university accounting education in post-revolutionary China: From political orientation to internationalization
by Zhang, Guohua & Boyce, Gordon & Ahmed, Kamran
844-845 Paradigm art
by Richardson, Alan J.
846-847 Lines from my cabin
by Parker, Lee D.
848-848 Structured Summary: How It's Done
by Haigh, Matthew
849-849 As a researcher
by Järvenpää, Marko
850-850 Due diligence
by Gyory, Meriana & Finch, Nigel
851-851 Transparency redux
by Holmgren Caicedo, Mikael

2014, Volume 25, Issue 7

539-557 An accounting revolution? The financialisation of standard setting
by Müller, Julian
558-575 Imperialism and the integration of accountancy in the Commonwealth Caribbean
by Bakre, Owolabi M.
579-603 The socializing effects of accounting in flood recovery
by Lai, Alessandro & Leoni, Giulia & Stacchezzini, Riccardo
604-619 Drought, resettlement and accounting
by Walker, Stephen P.
620-632 Breakdowns of accountability in the face of natural disasters: The case of Hurricane Katrina
by Baker, C. Richard
633-651 Downward accountability for a natural disaster recovery effort: Evidence and issues from Australia's Black Saturday
by Taylor, Dennis & Tharapos, Meredith & Sidaway, Shannon
652-669 Accounting for suffering: Calculative practices in the field of disaster relief
by Sargiacomo, Massimo & Ianni, Luca & Everett, Jeff

2014, Volume 25, Issue 6

423-445 State privatization and the unrelenting expansion of neoliberalism: The case of the Greek financial crisis
by Morales, Jérémy & Gendron, Yves & Guénin-Paracini, Henri
446-468 A longitudinal study of the interplay of corporate collapse, accounting failure and governance change in Australia: Early 1890s to early 2000s
by Carnegie, Garry D. & O’Connell, Brendan T.
469-488 Ordering collective performance manipulation practices: How do leaders manipulate financial reporting figures in conglomerates?
by Puyou, François-Régis
489-510 When global accounting standards meet the local context—Insights from an emerging economy
by Albu, Cătălin Nicolae & Albu, Nadia & Alexander, David
511-528 Relationships between national economic culture, institutions, and accounting: Implications for IFRS
by Cieslewicz, Joshua K.
529-538 A ‘panoptical’ or ‘synoptical’ approach to monitoring performance? Local public services in England and the widening accountability gap
by Eckersley, Peter & Ferry, Laurence & Zakaria, Zamzulaila

2014, Volume 25, Issue 4

287-292 On the intellectual roots of critical accounting: A personal appreciation of Tony Lowe (1928–2014)
by Cooper, David J.
293-303 Mapping tax compliance
by Boll, Karen
304-318 Control over accounting standards within the European Union: The political controversy surrounding the adoption of IFRS 8
by Crawford, L. & Ferguson, J. & Helliar, C.V. & Power, D.M.
324-338 The translation of accrual accounting and budgeting and the reconfiguration of public sector accountants’ identities
by Becker, Sebastian D. & Jagalla, Tobias & Skærbæk, Peter
339-367 Accounting change and value creation in public services—Do relational archetypes make a difference in improving public service performance?
by Bruns, Hans-Jürgen
368-387 Ten years after: The rise and fall of managerial autonomy in Pompeii
by Ferri, Paolo & Zan, Luca
388-408 The translation and sedimentation of accounting reforms. A comparison of the UK, Austrian and Italian experiences
by Hyndman, Noel & Liguori, Mariannunziata & Meyer, Renate E. & Polzer, Tobias & Rota, Silvia & Seiwald, Johann
409-422 Reforming central government: An evaluation of an accounting innovation
by Ezzamel, M. & Hyndman, N. & Johnsen, A. & Lapsley, I.

2014, Volume 25, Issue 3

181-196 Ethics and internal audit: Moral will and moral skill in a heteronomous field
by Everett, Jeff & Tremblay, Marie-Soleil
197-209 Accounting, ethics and human existence: Lightly unbearable, heavily kitsch
by Boyce, Gordon
210-216 Moral will, accounting and the phronemos
by Lehman, Glen
217-221 Organizational legitimacy, conflict, and hypocrisy: An alternative view of the role of internal auditing
by Burrell Nickell, Erin & Roberts, Robin W.

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