Content
January 2006, Volume 19, Issue 1
- 17-46 The influence of the “organisation” on the logics of action‐pervading disciplinary decision making
by Mary Canning & Brendan O'Dwyer - 47-81 Mediating between colonizer and colonized in the American empire
by Maria Cadiz Dyball & Wai Fong Chua & Chris Poullaos - 82-95 The mobilization of accounting in preening for privatization
by Russell Craig & Joel Amernic - 96-114 Cross‐sectional effects in community disclosure
by David Campbell & Geoff Moore & Philip Shrives - 115-145 Getting in, getting on and getting out: reflections on a qualitative research project
by Helen Irvine & Michael Gaffikin
December 2005, Volume 18, Issue 6
- 713-732 Disclosure of information on intellectual capital in Danish IPO prospectuses
by Per Nikolaj Bukh & Christian Nielsen & Peter Gormsen & Jan Mouritsen - 733-755 Budgetary reforms
by Pamela Edwards & Mahmoud Ezzamel & Keith Robson - 756-783 Empirical study of a venture capital relationship
by Julia A. Smith - 784-815 The evolution of accruals‐based Crown (government) financial statements in New Zealand
by Joanne Lye & Hector Perera & Asheq Rahman - 816-841 The adoption of international accounting standards in Bangladesh
by Monir Zaman Mir & Abu Shiraz Rahaman - 842-860 Social and environmental accountability research
by Lee D. Parker - 861-882 Photography and voice in critical qualitative management research
by Samantha Warren - 884-884 Half a pound of tuppeny rice
by Kerry Jacobs - 885-888 Three poems on organisation, control and exchange
by Gavin C. Reid - 889-889 No barter
by Ray Stuart
October 2005, Volume 18, Issue 5
- 585-591 Editorial
by Dean Neu & Cameron Graham - 592-607 Accounting for the public interest: public ineffectuals or public intellectuals?
by Christine Cooper - 608-630 The rules are no game
by Jesse F. Dillard & Linda Ruchala - 631-647 Accounting for the public interest: a Japanese perspective
by Norio Sawabe - 648-674 Public sector reforms and the public interest
by Shahzad Uddin & Mathew Tsamenyi - 675-689 Accounting and the public interest
by Cheryl R. Lehman - 690-703 What is the meaning of “the public interest”?
by C. Richard Baker
August 2005, Volume 18, Issue 4
- 453-491 Analysis of a failed jurisdictional claim
by William E. Shafer & Yves Gendron - 492-517 Mandatory environmental disclosures in a legitimacy theory context
by Janet Luft Mobus - 518-536 London and County Securities: a case study in audit and regulatory failure
by Derek Matthews - 537-563 Students as consumers?
by Sven Modell - 565-576 The search for a conceptual framework
by Michael Page
June 2005, Volume 18, Issue 3
- 313-345 Customer disclosures, impression management and the construction of legitimacy
by Stuart Ogden & Julia Clarke - 346-373 Environmental accounting and change in UK local government
by Amanda Ball - 374-389 Social reporting in the tobacco industry: all smoke and mirrors?
by Lee Moerman & Sandra Van Der Laan - 390-409 The art of compromise? The individual and organisational legitimacy of “irregular auditing”
by Olivier Herrbach - 410-433 Knowing “the price of everything and the value of nothing”: accounting for heritage assets
by Keith Hooper & Kate Kearins & Ruth Green - 434-440 The conceptual arguments concerning accounting for public heritage assets: a note
by Allan Barton - 443-443 The first poem of the financial year
by Patricia Irvine - 444-446 Guadalajara
by Caroline Ramsey
April 2005, Volume 18, Issue 2
- 185-188 Crossing the great divide: critiquing the sacred secular dichotomy in accounting research
by Ken McPhail & Tim Gorringe & Rob Gray - 189-210 The sacred and the secular: examining the role of accounting in the religious context
by Kerry Jacobs - 211-237 Balancing money and mission in a local church budget
by Helen Irvine - 238-254 Does one size fit all? The sacred and secular divide revisited with insights from Niebuhr's typology of social action
by Les Hardy & Harry Ballis - 255-297 Accountability and control in a cat's cradle
by Anthony J. Berry - 299-300 Born again accountants
by Ashley Burrowes & Milorad Novicevic - 301-301 A song from the corporate woods
by Diane Roberts - 302-303 Notes from “The Rabbit Hole”
by Özgür Özmen Uysal
February 2005, Volume 18, Issue 1
- 5-13 Welcome to “the rough and tumble”
by Lee Parker & James Guthrie - 14-43 Perceptions on the emergence and future development of corporate social disclosure in Ireland
by Brendan O'Dwyer & Jeffrey Unerman & John Bradley - 44-73 Stability and change: an institutionalist study of management accounting change
by A.K. Siti‐Nabiha & Robert W. Scapens - 74-99 Power and international accounting standard setting
by Winston Chee Chiu Kwok & David Sharp - 100-135 The withering of criticism
by Tony Tinker - 136-146 The withering of tolerance and communication in interdisciplinary accounting studies
by Prem Sikka & Hugh Willmott - 147-149 Reactions on reading “The withering of criticism”;
by Robert W. Scapens - 150-154 “It may well be that Briloff is the nearest US equivalent to Sikka”
by Tony Tinker & Chris Carter - 155-157 On‐line
by Dianne M. Dean - 158-159 The memory of the future
by Simon Lenthen - 160-163 June Pallot: from architect to accountant
by Irvine Lapsley - 164-167 June Pallot: contribution to New Zealand public policy debate
by Susan Newberry - 168-170 In memory of Professor June Pallot
by Richard Laughlin - 171-172 Poem: to June Pallot
by Kathleen Gallagher
December 2004, Volume 17, Issue 5
- 675-704 Management accounting change in South Africa
by Nelson Maina Waweru & Zahirul Hoque & Enrico Uliana - 705-730 Management of crisis
by Elewechi Okike - 731-757 The ethical, social and environmental reporting‐performance portrayal gap
by Carol A. Adams - 758-778 Theoretical perspectives on accounting for labor on slave plantations of the USA and British West Indies
by Thomas N. Tyson & Richard K. Fleischman & David Oldroyd - 779-812 Management control in audit firms
by Breda Sweeney & Bernard Pierce
September 2004, Volume 17, Issue 4
- 506-542 The making and remaking of organization context
by Jesse F. Dillard & John T. Rigsby & Carrie Goodman - 543-577 Budgetary practices and accountability habitus
by Andrew Goddard - 578-603 Accounting and the holocausts of modernity
by Dean Neu & Cameron Graham - 604-628 Postsocial relations
by Alan Lowe - 629-660 Corporate social accounting disclosure in Thailand
by Nongnooch Kuasirikun & Michael Sherer
July 2004, Volume 17, Issue 3
- 320-326 Accounting and theology, an introduction
by Ken McPhail & Tim Gorringe & Rob Gray - 327-360 Accounting, love and justice
by John Francis McKernan & Katarzyna Kosmala MacLullich - 361-381 Accounting and accountability in the Iona Community
by Kerry Jacobs & Stephen P. Walker - 382-407 Accounting and liberation theology
by Sonja Gallhofer & Jim Haslam - 408-441 God's fund managers
by Niklas Kreander & Ken McPhail & David Molyneaux - 442-475 The Enlightenment and its discontents
by Tony Tinker - 476-497 Sacred vestiges in financial reporting
by Jane Davison
April 2004, Volume 17, Issue 2
- 178-209 Intellectual capital accounting in the UK
by Robin Roslender & Robin Fincham - 210-248 Language, translation and the problem of international accounting communication
by Lisa Evans - 249-275 Managing financial performance at an ethical investment fund
by Christopher J. Cowton - 276-305 A construction of auditor independence in the Czech Republic: local insights
by Pat Sucher & Katarzyna Kosmala‐MacLullich
February 2004, Volume 17, Issue 1
- 7-16 Diversity andAAAJ: interdisciplinary perspectives on accounting, auditing and accountability
by James Guthrie & Lee Parker - 17-40 The politics of the changing forms of accounting
by Peter Skærbæk & Preben Melander - 41-58 The deployment of accounting‐related rhetoric in the prelude to a privatization
by Russell Craig & Joel Amernic - 59-84 Policing the police service
by Zahirul Hoque & Sharee Arends & Rebecca Alexander - 85-120 Japanese cost management meets Sri Lankan politics
by Danture Wickramasinghe & Trevor Hopper & Chandana Rathnasiri - 121-152 Internal control in Trinidad and Tobago religious organizations
by Anthony R. Bowrin
December 2003, Volume 16, Issue 5
- 727-761 Beyond a critique of pure reason: From policy to politics to praxis in environmental and social research
by Tony Tinker & Rob Gray - 762-789 Accounting for biodiversity: operationalising environmental accounting
by Michael John Jones - 790-820 Understanding the dynamics of the Australian accounting profession: A prosopographical study of the founding members of the Incorporated Institute of Accountants, Victoria, 1886 to 1908
by Garry D. Carnegie & John Richard Edwards & Brian P. West - 821-852 The railway mania of 1845‐1847: Market irrationality or collusive swindle based on accounting distortions?
by S. McCartney & A.J. Arnold - 853-886 Corporate propaganda: its implications for accounting and accountability
by David J. Collison
October 2003, Volume 16, Issue 4
- 523-557 Conceptions of corporate social responsibility: the nature of managerial capture
by Brendan O’Dwyer - 558-581 Voluntary social reporting in three FTSE sectors: a comment on perception and legitimacy
by David Campbell & Barrie Craven & Philip Shrives - 582-605 Accounting and the construction of the standard house
by Ingrid Jeacle - 606-639 Identifying the woman behind the “railed‐in desk”: The proto‐feminisation of bookkeeping in Britain
by Stephen P. Walker - 640-661 Risk management: The reinvention of internal control and the changing role of internal audit
by Laura F. Spira & Michael Page - 662-708 What counts as “theory” in qualitative management and accounting research? Introducing five levels of theorizing
by Sue Llewelyn
August 2003, Volume 16, Issue 3
- 332-341 Public private partnerships: an introduction
by Jane Broadbent & Richard Laughlin - 342-371 Value for money tests and accounting treatment in PFI schemes
by David Heald - 372-396 The social construction of financial statement elements under Private Finance Initiative schemes
by Brian A. Rutherford - 397-421 Partnerships: for better, for worse?
by Pamela Edwards & Jean Shaoul - 422-445 Evaluating the Private Finance Initiative in the National Health Service in the UK
by Jane Broadbent & Jas Gill & Richard Laughlin - 446-466 Investigating Enron as a public private partnership
by C. Richard Baker - 467-492 Fiscal (ir)responsibility: privileging PPPs in New Zealand
by Susan Newberry & June Pallot - 493-511 Driving privately financed projects in Australia: what makes them tick?
by Linda M. English & James Guthrie
May 2003, Volume 16, Issue 2
- 159-185 A critique of the descriptive power of the private interest model of professional accounting ethics
by Mary Canning & Brendan O’Dwyer - 186-207 The development of the specialist accounting history literature in the English language
by Garry D. Carnegie & Cheryl S. McWatters & Brad N. Potter - 208-243 Management accounting system integration in corporate mergers
by Markus Granlund - 244-274 The UK’s framework approach to auditor independence and the commercialization of the accounting profession
by David B. Citron - 275-297 Measuring large UK accounting firm profit margins, mergers and concentration
by Aneirin Sioˆn Owen - 298-315 The role of accounting in the enterprise bargaining process of an Australian university
by Monir Zaman Mir & Abu Shiraz Rahaman
March 2003, Volume 16, Issue 1
- 18-30 Intellectual capital and the capital market: the circulability of intellectual capital
by Jan Mouritsen - 31-38 Why are capital market actors ambivalent to information about certain indicators on intellectual capital?
by UIf Johanson - 39-48 Intellectual capital and the capital market – organisation and competence
by John Holland - 49-56 The relevance of intellectual capital disclosure: a paradox?
by Per Nikolaj Bukh - 57-69 Factors explaining the inefficient valuation of intangibles
by Manuel García‐Ayuso - 70-103 The changing internal market for ethical discourses in the Canadian CA profession
by Dean Neu & Constance Friesen & Jeffery Everett - 104-140 Cash to accrual and cash to accrual
by Julie E.M. Scott & Jill L. McKinnon & Graeme L. Harrison
December 2002, Volume 15, Issue 5
- 622-654 Accounting choices: technical and political trade‐offs and the UK’s private finance initiative
by Jane Broadbent & Richard Laughlin - 655-688 Development of the accounting profession and practices in the public sector – a hegemonic analysis
by Andrew Goddard - 689-718 Exploring comparative international accounting history
by Garry D. Carnegie & Christopher J. Napier - 719-732 Product quality, environmental accounting and quality performance
by Alan S. Dunk - 733-757 Genealogical method and analysis
by Kate Kearins & Keith Hooper
October 2002, Volume 15, Issue 4
- 450-477 Economic man and disciplinary boundaries
by Robert White & Dallas Hanson - 478-500 Corporate annual reports: research perspectives used
by Patricia Stanton & John Stanton - 501-522 The information gap in annual reports
by Jill Hooks & David Coy & Howard Davey - 523-545 Developments in content analysis: a transitivity index andDICTIONscores
by Robin Sydserff & Pauline Weetman - 546-564 Measurement distortion of graphs in corporate reports: an experimental study
by Vivien Beattie & Michael John Jones - 565-593 Colour graphics and task complexity in multivariate decision making
by Stella So & Malcolm Smith - 594-608 Communication and antithesis in corporate annual reports: a research note
by Jane Davison - 609-616 Signaling gender diversity through annual report pictures
by Richard A. Bernardi & David F. Bean & Kristen M. Weippert
August 2002, Volume 15, Issue 3
- 282-311 Introduction
by Craig Deegan - 312-343 An examination of the corporate social and environmental disclosures of BHP from 1983‐1997
by Craig Deegan & Michaela Rankin & John Tobin - 344-371 Environmental disclosures in the annual report
by Gary O’Donovan - 372-405 Securing organizational legitimacy
by Markus J. Milne & Dennis M. Patten - 406-436 Managerial perceptions of corporate social disclosure
by Brendan O’Dwyer
May 2002, Volume 15, Issue 2
- 143-161 Exploring accounting presence and absence: case studies from Bangladesh
by Kerry Jacobs & Jeff Kemp - 162-183 Understanding non‐financial performance measurement practices in Japanese banks
by Mostaque Hussain & Zahirul Hoque - 184-222 A literary theory perspective on accounting
by Norman B. Macintosh & C. Richard Baker - 223-250 Internal organisational factors influencing corporate social and ethical reporting
by Carol A. Adams - 251-267 Dealing with the management of intellectual capital
by Mike Tayles & Andrew Bramley & Neil Adshead & Janet Farr
March 2002, Volume 15, Issue 1
- 12-45 Standard costing and budgetary control in the British iron and steel industry
by John Richard Edwards & Trevor Boyns & Mark Matthews - 46-68 Professionalism, organizational‐professional conflict and work outcomes
by William E. Shafer & L. Jane Park & Woody M. Liao - 69-93 Financial accounting reforms in the Australian public sector
by Brad Potter - 94-105 Environmental disclosure by companies involved in initial public offerings
by Martin Freedman & A.J. Stagliano - 106-121 Methodological issues
by Colin Dey
December 2001, Volume 14, Issue 5
- 537-565 US public accountancy firms and the recruitment of UK immigrants: 1850‐1914
by Thomas A. Lee - 565-586 Organisational resistance strategies to unwanted accounting and finance changes
by Jane Broadbent & Kerry Jacobs & Richard Laughlin - 587-617 An examination of social and environmental reporting strategies
by Denis Cormier & Irene M. Gordon
October 2001, Volume 14, Issue 4
- 365-384 Sunrise in the knowledge economy
by James Guthrie & Richard Petty & Ulf Johanson - 383-399 Thinking critically about intellectual capital accounting
by Robin Roslender & Robin Fincham - 399-422 Valuing the future: intellectual capital supplements at Skandia
by J. Mouritsen & H.T. Larsen & P.N. Bukh - 423-436 Reporting intellectual capital in annual reports: evidence from Ireland
by Niamh Brennan - 437-455 Valuing intellectual capacity in the police
by Paul M. Collier - 456-476 Reporting on intellectual capital
by Jeltje van der Meer‐Kooistra & Siebren M. Zijlstra - 477-497 International accounting disharmony: the case of intangibles
by Hervé Stolowy & Anne Jeny‐Cazavan - 497-529 Financial institutions, intangibles and corporate governance
by John Holland
August 2001, Volume 14, Issue 3
- 254-277 Effects of personal values on auditors’ ethical decisions
by William E. Shafer & Roselyn E. Morris & Alice A. Ketchand - 278-310 In the name of accountability ‐State auditing, independence and new public management
by Yves Gendron & David J. Cooper & Barbara Townley - 311-326 The effect of thematic structure on the variability of annual report readability
by Mark Clatworthy & Michael John Jones - 327-351 After ANT ‐ An illustrative discussion of the implications for qualitative accounting case research
by Alan Lowe
May 2001, Volume 14, Issue 2
- 147-165 A negotiated order perspective on public sector accounting and financial control
by Abu Shiraz Rahaman & Stewart Lawrence - 166-189 Generational accountability of public sector management ‐ A case study of the State Authorities Superannuation Board of New South Wales
by Paul Klumpes - 190-212 The content and disclosure of Australian corporate environmental policies
by Carol Ann Tilt - 213-239 The role of environmental accounting in organizational change ‐An exploration of Spanish companies
by Carlos Larrinaga‐González & Francisco Carrasco‐Fenech & Francisco Javier Caro‐González & Carmen Correa‐Ruíz & José María Páez‐Sandubete
March 2001, Volume 14, Issue 1
- 12-30 The relation between decentralised structure, budgetary participation and organisational commitment
by Nava Subramaniam & Lokman Mia - 30-52 The effect of corporate diversification and business unit strategy on the presence of slack in business unit budgets
by Wim A. Van der Stede - 53-84 We’re off to see the wizard
by Tony Hines & Karen McBride & Stella Fearnley & Richard Brandt - 85-109 Controlling the standard‐setting agenda: the role of FRS 3
by Pauline Weetman - 109-130 Audit automation as control within audit firms
by Stuart Manson & Sean McCartney & Michael Sherer
December 2000, Volume 13, Issue 5
- 566-596 The dynamics of accounting change Inter‐play between new practices, routines, institutions, power and politics
by John Burns - 597-624 Completing the triangle: Taylorism and the paradigms
by Richard K. Fleischman - 624-647 The chairman’s statement ‐ A content analysis of discretionary narrative disclosures
by Malcolm Smith & Richard J. Taffler - 647-668 The influence of subsidiary context and head office strategic management style on control of MNCs: the experience in Australia
by Lai Hong Chung & Patrick T. Gibbons & Herbert P. Schoch - 667-681 Methodological issues ‐ Reflections on quantification in corporate social reporting content analysis
by Jeffrey Unerman - 681-689 Literature and insights ‐ “Forensic” accounting in Spanishbelles‐lettresof the nineteenth century
by Richard Mattessich
October 2000, Volume 13, Issue 4
- 425-449 Accounting at home: some interdisciplinary perspectives
by Stephen P. Walker & Sue Llewellyn - 450-474 From an envelope to a dream note and a computer – The award‐winning experiences of post‐war Japanese household accounting practices
by Naoko Komori & Christopher Humphrey - 475-501 Home accountants: exploring their practices
by Deryl Northcott & Bill Doolin - 502-517 Couples and their money: patterns of accounting and accountability in the domestic economy
by Jan Pahl - 518-534 Household accounting in Germany – Some statistical evidence and the development of new systems
by Michael‐Burkhard Piorkowsky - 535-560 Representing the household: in and after national income accounting
by Julie Froud & Colin Haslam & Sukhdev Johal & Karel Williams
August 2000, Volume 13, Issue 3
- 256-267 Introduction: accounting and indigenous peoples
by Sonja Gallhofer & Andrew Chew - 268-288 Accounting and accountability relations: colonization, genocide and Canada’s first nations
by Dean Neu - 289-306 Accounting as a tool for Aboriginal dispossession: then and now
by Kathy Gibson - 307-329 The issue of Australian indigenous world‐views and accounting
by Susan Greer & Chris Patel - 330-359 Accounting for imperialism: a case of British‐imposed indigenous collaboration
by Shanta Shareel Kreshna Davie - 360-380 Evaluating accountability: finding a place for the Treaty of Waitangi in the New Zealand public sector
by Kerry Jacobs - 381-409 Developing environmental accounting: insights from indigenous cultures
by Sonja Gallhofer & Kathy Gibson & Jim Haslam & Patty McNicholas & Bella Takiari
May 2000, Volume 13, Issue 2
- 130-155 Constructivism and accounting research: towards a trans‐disciplinary perspective
by Paolo Quattrone - 156-174 Storing and shielding: financial management behaviour in a church organization
by Margaret Lightbody - 175-196 Openness to context‐based research: the gulf between the claims and actions of Big Six firms in the USA
by Yves Gendron - 197-218 Corporate disclosure and the deregulation of international investment
by David Bailey & George Harte & Roger Sugden - 219-236 Accounting for public heritage facilities – assets or liabilities of the government?
by Allan D. Barton
March 2000, Volume 13, Issue 1
- 10-26 Corporate environmental reporting
by Trevor D. Wilmshurst & Geoffrey R. Frost - 27-64 Public discourse and decision making
by Gordon Boyce - 65-83 The use and representational faithfulness of graphs in Australian IPO prospectuses
by Paul Mather & Alan Ramsay & Adam Steen - 84-114 The construction of a network at Health Waikato
by Alan Lowe
December 1999, Volume 12, Issue 5
- 510-524 Scholarship in university business schools – Cardinal Newman, creeping corporatism and farewell to the “disturber of the peace”?
by Russell J. Craig & Frank L. Clarke & Joel H. Amernic - 525-560 Extending practice – Accountants’ constructions of the industrial relations arena in the USA
by Timothy J. Fogarty & Vaughan S. Radcliffe