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Content
February 2016, Volume 29, Issue 2
- 305-316 Cutting the Gordian knot [?]: a response to Lukka and Vinnari (2014)
by Alan D. Lowe & Ivo De Loo & Yesh Nama - 317-322 Domain theory and method theory revisited: a reply to Lowe, De Loo and Nama
by Kari Lukka & Eija Vinnari - 323-356 The main topics of research on disclosures of intangible assets: a critical review
by Francisca Castilla-Polo & Dolores GALLARDO-VÁZQUEZ
January 2016, Volume 29, Issue 1
- 2-10 Whither the accounting profession, accountants and accounting researchers? Commentary and projections
by James Guthrie & Lee D. Parker - 11-42 Disciplinary practices in the French auditing profession
by Cédric Lesage & Geraldine Hottegindre & Charles Richard Baker - 43-79 Immigration and neoliberalism: three cases and counter accounts
by Cheryl Lehman & Marcia Annisette & Gloria Agyemang - 80-110 Potential users’ perceptions of general purpose water accounting reports
by Edward Tello & James Hazelton & Lorne Cummings - 111-134 Social responsibility, professional commitment and tax fraud
by William E. Shafer & Richard S. Simmons & Rita W. Y. Yip - 135-164 Accountability processes in boardrooms
by Niamh M. Brennan & Collette E. Kirwan & John Redmond - 165-190 Gender on board: deconstructing the “legitimate” female director
by Marie-Soleil Tremblay & Yves Gendron & Bertrand Malsch
October 2015, Volume 28, Issue 8
- 1198-1216 Scoping an agenda for future research into the professions
by Chris Carter & Crawford Spence & Daniel Muzio - 1217-1233 Professional service firms, globalisation and the new imperialism
by Mehdi Boussebaa - 1234-1262 Blurred roles and elusive boundaries
by Mouna Hazgui & Yves Gendron - 1263-1290 The dark side of professions: the big four and tax avoidance
by Susan Addison & Frank Mueller - 1291-1309 How hybrid managers act as “canny customers” to accelerate policy reform
by Graeme Currie & Penelope Tuck & Kevin Morrell - 1310-1340 Illusio and overwork: playing the game in the accounting field
by Ioana Lupu & Laura Empson - 1341-1372 Beyond segments in movement: a “small” agenda for research in the professions
by Carlos Ramirez & Lindsay Stringfellow & Mairi Maclean - 1373-1399 Industry analysts – how to conceptualise the distinctive new forms of IT market expertise?
by Neil Pollock & Robin Williams - 1400-1430 Annexing new audit spaces: challenges and adaptations
by Paul Andon & Clinton Free & Brendan O'Dwyer
September 2015, Volume 28, Issue 7
- 1018-1046 Management control systems and research management in universities
by Gloria Agyemang & Jane Broadbent - 1047-1074 Does stakeholder pressure influence corporate GHG emissions reporting? Empirical evidence from Europe
by Andrea Liesen & Andreas G. Hoepner & Dennis M. Patten & Frank Figge - 1075-1098 Legitimacy, accountability and impression management in NGOs: the Indian Ocean tsunami
by Susan Lee Conway & Patricia Ann O'Keefe & Sue Louise Hrasky - 1099-1137 Sustainability reporting and the theory of planned behaviour
by Prabanga Thoradeniya & Janet Lee & Rebecca Tan & Aldónio Ferreira - 1138-1150 Theoretical triangulation and pluralism in accounting research: a critical realist critique
by Sven Modell - 1151-1159 A response to “theoretical triangulation and pluralism in accounting research: a critical realist critique”
by Zahirul Hoque & Mark A Covaleski & Tharusha N Gooneratne - 1160-1192 The rise and fall of stand-alone social reporting in a multinational subsidiary in Bangladesh
by Ataur Belal & David L Owen
August 2015, Volume 28, Issue 6
- 878-908 Public sector accounting, accountability and austerity: more than balancing the books?
by Enrico Bracci & Christopher Humphrey & Jodie Moll & Ileana Steccolini - 909-933 Newcastle City Council and the grassroots: accountability and budgeting under austerity
by Thomas Ahrens & Laurence Ferry - 934-965 Constraining and facilitating management control in times of austerity
by Berend van der Kolk & Henk J. ter Bogt & Paula M.G. van Veen-Dirks - 966-992 Accounting for austerity: the Troika in the Eurozone
by Sandra Cohen & María-Dolores Guillamón & Irvine Lapsley & Geraldine Robbins - 993-1015 Will “austerity” be a critical juncture in European public sector financial reporting?
by David Heald & Ron Hodges
June 2015, Volume 28, Issue 5
- 626-650 Accounting, accountants and accountability regimes in pluralistic societies
by Judy Brown & Jesse Dillard & Trevor Hopper - 651-670 “Good” news from nowhere: imagining utopian sustainable accounting
by Jill Atkins & Barry Colin Atkins & Ian Thomson & Warren Maroun - 671-705 Seeds of hope? Exploring business actors’ diverse understandings of sustainable development
by Christine Byrch & Markus J. Milne & Richard Morgan & Kate Kearins - 706-738 Indonesian public sector accounting reforms: dialogic aspirations a step too far?
by Harun Harun & Karen Van-Peursem & Ian R.C Eggleton - 739-772 Participatory budgeting at a community level in Porto Alegre: a Bourdieusian interpretation
by Laure Célérier & Luis Emilio Cuenca Botey - 773-808 Making institutional accounting research critical: dead end or new beginning?
by Sven Modell - 809-845 Activism, arenas and accounts in conflicts over tobacco control
by Ian Thomson & Colin Dey & Shona Russell - 846-874 Accounting as differentiated universal for emancipatory praxis
by Sonja Gallhofer & Jim Haslam & Akira Yonekura
May 2015, Volume 28, Issue 4
- 466-493 Audit committees: practices, practitioners and praxis of governance
by Niamh M. Brennan & Collette E. Kirwan - 494-514 New insights into underreporting of time: the audit partner context
by Itsaso Barrainkua & Marcela Espinosa-Pike - 515-550 Mandatory corporate social responsibility assurance practices
by Barry Ackers & Neil Stuart Eccles - 551-580 Governance and control in networks: a case study of the Universal Postal Union
by Eksa Kilfoyle & Alan J. Richardson - 581-617 Charity ethical investments in Norway and the UK
by Niklas Kreander & Ken McPhail & Vivien Beattie
March 2015, Volume 28, Issue 3
- 302-324 Creating numbers: carbon and capital investment
by Gillian Maree Vesty & Abby Telgenkamp & Philip J Roscoe - 325-364 Management by objectives and corporate social responsibility disclosure
by Chiara Mio & Andrea Venturelli & Rossella Leopizzi - 365-402 Lobbying on the integrated reporting framework
by Marek Reuter & Martin Messner - 403-433 Greenhouse gas reporting quality in the oil and gas industry
by Breeda Comyns & Frank Figge - 434-459 War or the business of God
by Juan Banos Sanchez-Matamoros & Warwick Funnell
February 2015, Volume 28, Issue 2
- 158-179 Creating shared service centres for public sector accounting
by Ringa Raudla & Kaide Tammel - 180-209 Lost in translation
by Sharron O'Neill & Geoff McDonald & Craig Michael Deegan - 210-241 A project for Romania? The role of the civil society’s counter-accounts in facilitating democratic change in society
by Oana Mihaela Apostol - 242-262 Human depreciation accounting and the emergence of industrial pensions
by Darlene Himick - 263-294 Pragmatism and new directions in social and environmental accountability research
by Max Baker & Stefan Schaltegger
January 2015, Volume 28, Issue 1
- 2-13 Academic performance, publishing and peer review: peering into the twilight zone
by James Guthrie & Lee D Parker & John Dumay - 14-35 CSR disclosure: the more things change…?
by Charles H. Cho & Giovanna Michelon & Dennis M. Patten & Robin W. Roberts - 36-68 The co-construction of NGO accountability
by Brendan O'Dwyer & Roel Boomsma - 69-101 (Dis)engaging with sustainability: evidence from an Australian business faculty
by Maria Cadiz Dyball & Andy F. Wang & Sue Wright - 102-127 Institutional contradictions at and around the annual general meeting
by Gustav Johed & Bino Catasús - 128-153 From community to public ownership: a tale of changing accountabilities
by Carolyn J. Fowler & Carolyn J. Cordery
October 2014, Volume 27, Issue 8
- 1218-1226 Addressing directions in interdisciplinary accounting research
by Lee D. Parker & James Guthrie - 1227-1232 Realizing the potential of interdisciplinarity in accounting research
by Brendan O’Dwyer & Jeffrey Unerman - 1233-1240 Creative spaces in interdisciplinary accounting research
by Ingrid Jeacle & Chris Carter - 1241-1249 The present and future of accounting history
by Garry D. Carnegie - 1250-1256 Interdisciplinary accounting research in the Public Sector
by Kerry Jacobs & Suresh Cuganesan - 1257-1264 Reflections on interdisciplinary accounting research: the state of the art of intellectual capital
by John Dumay - 1265-1270 A dream deferred: interdisciplinary accounting in the US
by Timothy J. Fogarty - 1271-1307 From persuasive to authoritative speech genres
by Hanne Nørreklit & Robert W. Scapens - 1308-1338 Domain theory and method theory in management accounting research
by Kari Lukka & Eija Vinnari
August 2014, Volume 27, Issue 7
- 1042-1067 Integrated Reporting: Insights, gaps and an agenda for future research
by Charl de Villiers & Leonardo Rinaldi & Jeffrey Unerman - 1068-1089 Integrated Reporting and internal mechanisms of change
by Wendy Stubbs & Colin Higgins - 1090-1119 Walking the talk(s): Organisational narratives of integrated reporting
by Colin Higgins & Wendy Stubbs & Tyron Love - 1120-1156 Integrated reporting: On the need for broadening out and opening up
by Judy Brown & Jesse Dillard - 1157-1189 Towards a legitimate compromise?
by Koen van Bommel - 1190-1216 The value added statement – an appropriate instrument for Integrated Reporting
by Axel Haller & Chris van Staden
July 2014, Volume 27, Issue 6
- 894-902 The transnational regulation of accounting: insights, gaps and an agenda for future research
by Paul Gillis & Richard Petty & Roy Suddaby - 903-932 Transnationalism and the transforming roles of professional accountancy bodies
by Anna Samsonova-Taddei & Christopher Humphrey - 933-955 Transnational standard setting in accounting
by Sebastian Botzem - 956-994 GAAP convergence or convergence Gap: unfolding ten years of accounting change
by Lisa Baudot - 995-1025 The development of national and transnational regulation on the scope of consolidation
by Christopher Nobes - 1026-1040 Accrual-based earnings management in state owned companies
by Francesco Capalbo & Alex Frino & Vito Mollica & Riccardo Palumbo
June 2014, Volume 27, Issue 5
- 766-777 Tony Lowe and the Interdisciplinary and Critical Perspectives on Accounting Project
by Richard Laughlin - 778-808 “And the BAFTA goes to […]”: the assurance role of the auditor in the film awards ceremony
by Ingrid Jeacle - 809-833 Progress towards institutionalising field-wide water efficiency change
by Matthew Egan - 834-862 Whistle-blowing by external auditors in South Africa
by Warren Maroun & Jill Atkins - 863-887 Corporate social disclosures: a user perspective on assurance
by Renfred Wong & Andrew Millington
April 2014, Volume 27, Issue 4
- 602-633 Rhetoric and argument in social and environmental reporting: the Dirty Laundry case
by Niamh M. Brennan & Doris M. Merkl-Davies - 634-654 Weaving a web of control
by Puja Ladva & Jane Andrew - 655-685 The rise and fall of the UK operating and financial review
by N. Rowbottom & M.A.S. Schroeder - 686-714 Motivations for issuing standalone CSR reports: a survey of Canadian firms
by Linda Thorne & Lois S. Mahoney & Giacomo Manetti - 715-755 Historiography for accounting
by Garry D. Carnegie
February 2014, Volume 27, Issue 3
- 394-425 Practitioners are from Mars; academics are from Venus?
by Basil P. Tucker & Alan D. Lowe - 426-464 Accounting without accounting
by Fábio Frezatti & David B. Carter & Marcelo F.G. Barroso - 465-488 Costing in the Newcastle Infirmary, 1840-1888
by Warwick Funnell & Andrew Holden & David Oldroyd - 489-526 The uncertainties of risk management
by Eija Vinnari & Peter Skærbæk - 527-562 Developing a reporting and evaluation framework for biodiversity
by Grant Samkin & Annika Schneider & Dannielle Tappin - 563-589 Rethinking bank business models: the role of intangibles
by Lei Chen & Jo Danbolt & John Holland
February 2014, Volume 27, Issue 2
- 218-233 Higher education and sustainable development
by Jasmin Godemann & Jan Bebbington & Christian Herzig & Jeremy Moon - 234-258 Can accreditation help a leopard change its spots?
by Stuart Cooper & Carole Parkes & John Blewitt - 259-282 Making water count: water accountability change within an Australian university
by Matthew Egan - 283-316 France's new economic regulations: insights from institutional legitimacy theory
by Mohamed Chelli & Sylvain Durocher & Jacques Richard - 317-356 Management, accounting and philosophy
by Hiroshi Takeda & Trevor Boyns - 357-381 The religious imperative of cost accounting in the early industrial revolution
by Warwick Funnell & Robert Williams
January 2014, Volume 27, Issue 1
- 2-14 The global accounting academic: what counts!
by James Guthrie & Lee D. Parker - 15-47 Media coverage of accounting: the NRL salary cap crisis
by Paul Andon & Clinton Free - 48-72 Structures and relationships: women partners' careers in Germany and the UK
by Patrizia Kokot - 73-118 From meticulous professionals to superheroes of the business world
by Claire-France Picard & Sylvain Durocher & Yves Gendron - 119-149 Contrasting realities: corporate environmental disclosure and stakeholder-released information
by Michelle Rodrigue - 150-182 Kalimantan's biodiversity: developing accounting models to prevent its economic destruction
by Tehmina Khan - 183-208 Traditional and alternative methods of measuring the understandability of accounting narratives
by Michael Jones & Malcolm Smith
October 2013, Volume 26, Issue 8
- 1212-1245 Intra-professional hierarchies: the gendering of accounting specialisms in UK accountancy
by Rihab Khalifa - 1246-1278 The accounting profession's influence on academe: South African evidence
by Elmar Retief Venter & Charl de Villiers - 1279-1305 ISO auditing and the construction of trust in auditor independence
by Dogui Kouakou & Olivier Boiral & Yves Gendron - 1306-1341 The interface of power and charity in the government of poor
by Stefania Servalli - 1342-1377 Equity tension and new public management policy development and implementation in the water industry
by Christopher John Hunt & John Staunton & Keitha Dunstan
September 2013, Volume 26, Issue 7
- 1036-1071 Sustainability reports as simulacra? A counter-account of A and A+ GRI reports
by Olivier Boiral - 1072-1106 Attaining legitimacy by employee information in annual reports
by Pamela Kent & Tamara Zunker - 1107-1134 Just a passing fad?
by Eija Vinnari & Matias Laine - 1135-1169 Managing continuous disclosure: Australian evidence
by Diane Mayorga - 1170-1198 Theoretical triangulation and pluralism in research methods in organizational and accounting research
by Zahirul Hoque & Mark A. Covaleski & Tharusha N. Gooneratne
August 2013, Volume 26, Issue 6
- 876-910 Construction of research articles in the leading interdisciplinary accounting journals
by Charl de Villiers & John Dumay - 911-945 Social reporting by Islamic banks: does social justice matter?
by Rania Kamla & Hussain G. Rammal - 946-977 Understanding corporate governance in the Australian public sector
by Nava Subramaniam & Jenny Stewart & Chew Ng & Art Shulman - 978-1008 The challenges of integrated performance measurement systems
by Elena Giovannoni & Maria Pia Maraghini - 1009-1026 Auditor obligations in an evolving legal landscape
by Julie-Anne Tarr & Janet Mack
June 2013, Volume 26, Issue 5
- 668-687 Problematising accounting for biodiversity
by Michael John Jones & Jill Frances Solomon - 688-714 Bringing tropical forest biodiversity conservation into financial accounting calculation
by Thomas Cuckston - 715-745 Biodiversity valuation and the discount rate problem
by Mark C. Freeman & Ben Groom - 746-778 Biodiversity reporting in Sweden: corporate disclosure and preparers' views
by Gunnar Rimmel & Kristina Jonäll - 779-805 Mainstreaming biodiversity accounting: potential implications for a developing economy
by Javed Siddiqui - 806-832 Biodiversity offsetting: problematisation of an emerging governance regime
by Helen Tregidga - 833-872 Biodiversity reporting in Denmark
by Dennis van Liempd & Jacob Busch
May 2013, Volume 26, Issue 4
- 512-538 Constructing a research network: accounting knowledge in production
by Vassili Joannidès & Nicolas Berland - 539-566 Accountability and giving accounts
by Les Hardy & Harry Ballis - 567-594 Rethinking the sacred and secular divide
by Michele Bigoni & Enrico Deidda Gagliardo & Warwick Funnell - 595-615 The practice turn in environmental reporting
by Sumit Lodhia & Kerry Jacobs - 616-649 Freedom and responsibility for French universities: from global steering to local management
by Marie Boitier & Anne Rivière
March 2013, Volume 26, Issue 3
- 352-373 Business research in virtual worlds: possibilities and practicalities
by Kim MacKenzie & Sherrena Buckby & Helen Irvine - 374-398 Sexuality and sexual symbolism as processes of gendered identity formation
by Kathryn Haynes - 399-422 Descriptive, instrumental and strategic approaches to corporate social responsibility
by Giacomo Boesso & Kamalesh Kumar & Giovanna Michelon - 423-448 Accounting ambiguity and structural change
by Hans Englund & Jonas Gerdin & Gun Abrahamsson - 449-495 Moral accounting? Employee disclosures from a stakeholder accountability perspective
by Sarah J. Williams & Carol A. Adams - 498-499 “The accounting conference”
by Sherrena Buckby - 500-507 Results sky high: “DAMN”ing marking forever
by Claire Lewin
February 2013, Volume 26, Issue 2
- 172-195 Executive hubris: the case of a bank CEO
by Niamh M. Brennan & John P. Conroy - 196-233 Performance measurement system change in an emerging economy bank
by Rahat Munir & Kevin Baird & Sujatha Perera - 234-266 Out of control? Strategy in the NFP sector: the implications for management control
by Basil P. Tucker & Lee D. Parker - 267-311 Accounting as a human right: the case of water information
by James Hazelton - 312-343 An investigation of ethical climate in a Singaporean accounting firm
by William E. Shafer & Margaret C.C. Poon & Dean Tjosvold - 346-346 I am the very model of a special purpose vehicle
by Margaret Woods
January 2013, Volume 26, Issue 1
- 4-15 Accounting scholars and journals rating and benchmarking
by Lee D. Parker & James Guthrie - 16-47 Players' registration rights in the financial statements of the leading Italian clubs
by Gianluca Risaliti & Roberto Verona - 48-74 Technology, change, and management control: a temporal perspective
by Louis Beaubien - 75-100 Corporate social responsibility and tax aggressiveness: a test of legitimacy theory
by Roman Lanis & Grant Richardson - 101-132 Power and performance
by ChunLei Yang & Sven Modell - 133-155 Perceptions of share price: long‐term or short‐term oriented?
by Terhi Chakhovich - 159-161 The influence of epistemology: an auto‐ethnography
by Charl de Villiers & Rouxelle de Villiers - 162-166 Selfish wishes
by Dianne Dean
October 2012, Volume 25, Issue 8
- 1244-1265 Hedge funds and unconscious fantasy
by Arman Eshraghi & Richard Taffler - 1266-1289 Accounting as an instrument of neoliberalisation?
by Ying Zhang & Jane Andrew & Kathy Rudkin - 1290-1316 Financial capitalism, incorporation and the emergence of financial reporting information
by S. McCartney & A.J. Arnold - 1317-1339 The diffusion of risks in public private partnership contracts
by Istemi Demirag & Iqbal Khadaroo & Pamela Stapleton & Caral Stevenson - 1340-1372 The role of the audit committee in resolving auditor‐client disagreements: a Malaysian study
by Zalailah Salleh & Jenny Stewart - 1376-1376 Sole of an era
by Roger Colbeck - 1377-1377 Abstract structure
by Matthew Haigh - 1378-1379 Fifteen minutes of fame: the conference paper presentation
by Lee Parker
September 2012, Volume 25, Issue 7
- 1080-1112 Heterogeneous accountingisation
by Kalle Kraus - 1113-1139 Metaphor in Nortel's letters to shareholders 1997‐2006
by Merridee Bujaki & Bruce McConomy - 1140-1169 Discharging not‐for‐profit accountability: UK charities and public discourse
by Alpa Dhanani & Ciaran Connolly - 1170-1205 Understanding Syrian accountants' perceptions of, and attitudes towards, social accounting
by Rania Kamla & Sonja Gallhofer & Jim Haslam - 1206-1233 Accounting professionalization amidst alternating state ideology in Ethiopia
by Dessalegn Getie Mihret & Kieran James & Joseph M. Mula - 1236-1236 All the world's a stage
by Vida Botes - 1237-1240 Markets
by Dianne Dean
July 2012, Volume 25, Issue 6
- 944-963 Contracting out municipal accounting: the role of institutional entrepreneurship
by Timo Hyvönen & Janne Järvinen & Lasse Oulasvirta & Jukka Pellinen - 964-1000 The accountant's social background and stereotype in popular culture
by Lisa Evans & Ian Fraser - 1001-1024 Regulatory theory insights into the past, present and future of general purpose water accounting standard setting
by Keryn Chalmers & Jayne M. Godfrey & Barbara Lynch - 1025-1047 The concept oftaongain Māori culture: insights for accounting
by Russell Craig & Rawiri Taonui & Susan Wild - 1048-1068 Can triple bottom line reporting become a cycle for “double loop” learning and radical change?
by Michael Mitchell & Allan Curtis & Penny Davidson - 1071-1071 Publish or perish
by Barbara L'Huillier - 1072-1072 The oldest profession
by C.A. Saliya
June 2012, Volume 25, Issue 5
- 756-775 New plots are badly needed in finance: accounting for the financial crisis of 2007‐2010
by Barbara Czarniawska - 776-805 From management controls to the management of controls
by Sophie Tessier & David Otley - 806-834 Accounting and accountability in an Italian social care provider
by Enrico Bracci & Sue Llewellyn - 835-875 Understanding the responses of professional accounting bodies to crises
by Garry D. Carnegie & Brendan T. O'Connell - 876-924 Accounting‐related research in PPPs/PFIs: present contributions and future opportunities
by Paul Andon - 927-928 Flight of fantasy: writing a full proof “code” for ethics
by Vida Botes - 929-930 Caution – this office may damage your health
by Mike Hopkins
May 2012, Volume 25, Issue 4
- 580-601 Accounting and popular culture: framing a research agenda
by Ingrid Jeacle - 602-634 Vulgate accountability: insights from the field of football
by Christine Cooper & Joanne Johnston - 635-658 “How easy can the barley brie”
by William J. Jackson & Audrey S. Paterson & Christopher K.M. Pong & Simona Scarparo - 659-672 Accounting and detective stories: an excursion to the USA in the 1940s
by Barbara Czarniawska - 673-702 Constructing accounting in the mirror of popular music
by Kerry Jacobs & Steve Evans - 703-718 Jokes in popular culture: the characterisation of the accountant
by Frances Miley & Andrew Read - 719-751 Fashioning the popular masses: accounting as mediator between creativity and control
by Ingrid Jeacle & Chris Carter
March 2012, Volume 25, Issue 3
- 416-451 The development of budgets and their use for purposes of control in Japanese aviation, 1928‐1945
by Masayoshi Noguchi & Trevor Boyns - 452-485 Money talks: the language of the Rochester School
by Nihel Chabrak - 486-507 Corporate disclosure of environmental capital expenditures
by Charles H. Cho & Martin Freedman & Dennis M. Patten - 508-534 “Fleshing out” an engagement with a social accounting technology
by Michael Fraser