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Breaking the institutional logic or going under - Controllers and sustainability Accounting, Auditing & Accountability Journal (IF 4.893) Pub Date : 2024-03-08 Jennifer Kunz, Johanna Oltmann, Felix Weinhart
Purpose The present paper aims to focus on the role which German controllers play so far in the process of sustainable transformation in for-profit organizations, the current obstacles to a wider engagement here and ways to overcome these obstacles. Design/methodology/approach The analysis combines two qualitative study designs. Empirical data is generated via a job advertisement analysis and an explorative
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A failure of accountancy professionalisation: corporate financial reporting and accounting knowledge Accounting, Auditing & Accountability Journal (IF 4.893) Pub Date : 2024-02-13 Thomas A. Lee
Purpose The purpose of this study is to analyse historical events to argue the improbable prospect of radical accounting reform in corporate financial reporting (CFR) due to the absence of abstract accounting knowledge as part of accountancy professionalisation (AP). Design/methodology/approach A historical database of CFR and AP events in the UK is categorised and analysed to observe the evolution
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Patient, productivity, and quality representation in healthcare non-financial disclosure Accounting, Auditing & Accountability Journal (IF 4.893) Pub Date : 2024-01-31 Margit Malmmose, Mai Skjøtt Linneberg
Purpose The objective of this study is to examine developments in the discursive practice of non-financial reporting in the public healthcare sector. In doing so, the authors investigate how the main reform foci of productivity and quality are represented, with a specific focus on the patient. Design/methodology/approach Drawing on critical discourse analysis (CDA), the authors conduct a longitudinal
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Competing logics and institutionalization of cost calculation in pluralistic organizations. The role of affordances Accounting, Auditing & Accountability Journal (IF 4.893) Pub Date : 2024-01-23 Elodie Allain, Samuel Sponem, Frederic Munck
Purpose For many years, universities have been confronted with the rise of a managerial logic, in line with the new public management movement. They have been encouraged to implement new accounting tools such as cost calculations. Literature shows mixed results regarding the institutionalization of such tools, and the logic they try to support. In most studies, the agency of actors is examined to explain
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The unaccounted effects of digital transformation: participatory accountability in a humanitarian organisation Accounting, Auditing & Accountability Journal (IF 4.893) Pub Date : 2024-01-12 Tami Dinh, Susan O'Leary
Purpose This study explores the evolving dynamics of participatory accountability within humanitarian contexts, where digitally connected crisis-affected populations demand better accountability from aid organisations, and as a result, shift traditional hierarchies and relationships between humanitarian agencies and beneficiaries. Design/methodology/approach This study employs a case study approach
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Academic accounting and interdisciplinary research – Australian evidence Accounting, Auditing & Accountability Journal (IF 4.893) Pub Date : 2024-01-08 Katherine Leanne Christ, Roger Leonard Burritt, Ann Martin-Sardesai, James Guthrie
Purpose Given the importance of interdisciplinary research in addressing wicked problems, this paper aims to explore the development of and prospects for interdisciplinary research through evidence gained from academic accountants in Australia. Design/methodology/approach Extant literature is complemented with interviews of accounting academics in Australia to reveal the challenges and opportunities
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Implementing shared service centres in Big 4 audit firms: an exploratory study guided by institutional theory Accounting, Auditing & Accountability Journal (IF 4.893) Pub Date : 2024-01-02 Ewald Aschauer, Reiner Quick
Purpose This study aims to investigate why and how shared service centres (SSCs) are implemented as well as how they affect audit firm practice and audit quality. Design/methodology/approach In this qualitative study guided by the theoretical framework of institutional theory, the authors conducted 25 semi-structured interviews in seven European countries, including 16 interviews with audit partners
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Twitter bots, democratic deliberation and social accountability: the case of #OccupyWallStreet Accounting, Auditing & Accountability Journal (IF 4.893) Pub Date : 2023-12-29 Dean Neu, Gregory D. Saxton
Purpose This study is motivated to provide a theoretically informed, data-driven assessment of the consequences associated with the participation of non-human bots in social accountability movements; specifically, the anti-inequality/anti-corporate #OccupyWallStreet conversation stream on Twitter. Design/methodology/approach A latent Dirichlet allocation (LDA) topic modeling approach as well as XGBoost
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Accountability in permissioned blockchains: through the ledger, the code and the people Accounting, Auditing & Accountability Journal (IF 4.893) Pub Date : 2023-12-26 Mélissa Fortin, Erica Pimentel, Emilio Boulianne
Purpose This study explores how introducing a permissioned blockchain in a supply chain context impacts accountability relationships and the process of rendering an account. The authors explore how implementing a digital transformation impacts the governance of network transactions. Design/methodology/approach The authors mobilize 28 interviews and documentary analysis. The authors focus on early blockchain
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LGBTIQ+ staff and shifting client power within professional services firms Accounting, Auditing & Accountability Journal (IF 4.893) Pub Date : 2023-12-26 Matthew Egan, Barbara de Lima Voss
Purpose Big 4 professional services firms increasingly lay claim to recruiting and including staff of diverse genders, cultures, ages and sexualities. Drawing on Foucauldian insights, this study explores how LGBTIQ+ staff navigated shifting technologies of client power, at the time marriage equality was legislated in Australia. Design/methodology/approach This article explores changing experiences
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Accounting and neoliberal responsibilisation: a case study on the Australian National Disability Insurance Scheme Accounting, Auditing & Accountability Journal (IF 4.893) Pub Date : 2023-12-26 Mona Nikidehaghani
Purpose This paper aims to explore how accounting is fostering neoliberal citizenship through the participants of Australia’s National Disability Insurance Scheme (NDIS). More specifically, this paper aims to understand how accounting discourse and the management accounting technique of budgeting, when intertwined with automated administrative processes of the NDIS, are giving rise to a pastoral form
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Management accounting for a circular economy: current limits and avenue for a dialogic approach Accounting, Auditing & Accountability Journal (IF 4.893) Pub Date : 2023-12-19 Selena Aureli, Eleonora Foschi, Angelo Paletta
Purpose This study investigates the implementation of a sustainable circular business model from an accounting perspective. Its goal is to understand if and how decision- makers use management accounting systems, and what changes are needed if these systems are to support the transition toward a circular economy. Design/methodology/approach Dialogic accounting theory frames the case study of six companies
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Corporate sustainability reporting and information infrastructure Accounting, Auditing & Accountability Journal (IF 4.893) Pub Date : 2023-12-13 Indrit Troshani, Nick Rowbottom
Purpose Information infrastructures can enable or constrain how companies pursue their visions of sustainability reporting and help address the urgent need to understand how corporate activity affects sustainability outcomes and how socio-ecological challenges affect corporate activity. The paper examines the relationship between sustainability reporting information infrastructures and sustainability
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The picturesque roots of impression management: framing, Claude glass and “rose”-tinted lens? Accounting, Auditing & Accountability Journal (IF 4.893) Pub Date : 2023-12-06 Karen McBride, Jill Frances Atkins, Barry Colin Atkins
Purpose This paper explores the way in which industrial pollution has been expressed in the narrative accounts of nature, landscape and industry by William Gilpin in his 18th-century picturesque travel writings. A positive description of pollution is generally outdated and unacceptable in the current society. The authors contrast his “picturesque” view with the contemporary perception of industrial
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Accountability and the metaverse: unaccounted digital worlds between techwashing mechanisms and new emerging meanings Accounting, Auditing & Accountability Journal (IF 4.893) Pub Date : 2023-11-28 Maurizio Massaro, Rosanna Spanò, Sanjaya Chinthana Kuruppu
Purpose This paper aims to understand the main challenges connected with accountability issues across multiple layers of the metaverse, to identify whether and how any techwashing is taking place and to discuss implications for accounting research. Design/methodology/approach To develop the research, the authors refer to a critical dialogic accountability framework, operationalized in the current paper
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Exploring a Soccer Society: dreams, themes and the beautiful game Accounting, Auditing & Accountability Journal (IF 4.893) Pub Date : 2023-11-16 Noel Hyndman, Irvine Lapsley, Christina Philippou
Purpose The primary purpose of this paper is to provide an analysis of the key perspectives that emerge in this Accounting, Auditing & Accountability Journal (AAAJ) Special Issue as a basis for determining the existence or otherwise of a Soccer Society, as well as reflecting on the challenges that evidence of corruption in soccer (the beautiful game) has had on the game to date. Reflections on these
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Reporting controversial issues in controversial industries Accounting, Auditing & Accountability Journal (IF 4.893) Pub Date : 2023-11-03 Donna Marshall, Jakob Rehme, Aideen O'Dochartaigh, Stephen Kelly, Roshan Boojihawon, Daniel Chicksand
Purpose This article explores how companies in multiple controversial industries report their controversial issues. For the first time, the authors use a new conceptualization of controversial industries, focused on harm and solutions, to investigate the reports of 28 companies in seven controversial industries: Agricultural Chemicals, Alcohol, Armaments, Coal, Gambling, Oil and Tobacco. Design/methodology/approach
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Communication, disclosure and power games: a figurational approach to understanding CPA Australia's corporate governance scandal Accounting, Auditing & Accountability Journal (IF 4.893) Pub Date : 2023-10-30 Giacomo Pigatto, John Dumay, Lino Cinquini, Andrea Tenucci
Purpose This research aims to examine and understand the rationales and modalities behind the use of disclosure before, during and after a corporate governance scandal involving CPA Australia (CPAA). Design/methodology/approach Data beyond CPAA's annual reports were collected, such as news articles, media releases, an independent review panel (IRP) report, and the Chief Operating Officer's letter to
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Sharia boards, managerial strategies and governance practices in Islamic banks: a Goffmanesque discourse Accounting, Auditing & Accountability Journal (IF 4.893) Pub Date : 2023-10-30 Yusuf Karbhari, Abdelhafid Benamraoui, Ahmad Fahmi Sheikh Hassan
Purpose The study applies Erving Goffman's (1974) “frame analysis” principles to examine how Sharia governance is practiced in Islamic banks and explores the interaction and strategies adopted by bank managers to influence the decisions of Sharia scholars. The study also aims to identify inherent flaws in the Sharia compliance review system. Design/methodology/approach The study employs the principles
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Politics of fiscal discipline: counter-conducting the World Bank's public financial management reforms Accounting, Auditing & Accountability Journal (IF 4.893) Pub Date : 2023-10-30 John De-Clerk Azure, Chandana Alawattage, Sarah George Lauwo
Purpose The World Bank-sponsored public financial management reforms attempt to instil fiscal discipline through techno-managerial packages. Taking Ghana's integrated financial management information system (IFMIS) as a case, this paper explores how and why local actors engaged in counter-conduct against these reforms. Design/methodology/approach Interviews, observations and documentary analyses on
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Cracking a brick in the master's house: counter practices as counter-accounts of difference and survival Accounting, Auditing & Accountability Journal (IF 4.893) Pub Date : 2023-10-30 Nathalie Clavijo, Ludivine Perray-Redslob, Emmanouela Mandalaki
Purpose This paper aims to examine how an alternative accounting system developed by a marginalised group of women enables them to counter oppressive systems built at the intersections of gender, class and race. Design/methodology/approach The authors draw on diary notes taken over a period of 13 years in France and Senegal in the context of the first author's family interactions with a community of
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Accounting for the “harms” of social media firms: dialogic accountability and discursive contestation in public hearings Accounting, Auditing & Accountability Journal (IF 4.893) Pub Date : 2023-10-24 Kolawole Yusuff, Andrea Whittle, Frank Mueller
Purpose Existing literature has begun to identify the agonistic and contested aspects of the ongoing development of accountability systems. These “contests” are particularly important during periods of change when an accountability “deficit” has been identified, that is, when existing accountability systems are deemed inadequate and requiring revision. The purpose of this paper is to explore one such
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New boundaries for sustainability accounting? A case study of multi-entity accounting and reporting in the agrifood sector Accounting, Auditing & Accountability Journal (IF 4.893) Pub Date : 2023-10-23 Rebecca Maughan, Aideen O'Dochartaigh
Purpose This study examines how accounting tools and techniques are used to create and support membership and reporting boundaries for a multi-entity sustainability scheme. It also considers whether boundary setting for this initiative helps to connect corporate activity with planetary boundaries and the SDGs. Design/methodology/approach A case study of a national agrifood sustainability scheme, analysing
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Decolonising the NDIS: a third space to account for First Nations' values Accounting, Auditing & Accountability Journal (IF 4.893) Pub Date : 2023-10-06 Mona Nikidehaghani, Sanja Pupovac
Purpose This paper aims to investigate how embedding accounting techniques of cost and budgeting within the Australian National Disability Insurance Scheme (NDIS) potentially perpetuates colonial practices for Australian First Nations people living in remote areas. Further, the paper aims to explore how accounting might help to integrate the unique modes of accountability First Nations people have
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We set them up for failure: performativity, corporate reporting and decolonisation Accounting, Auditing & Accountability Journal (IF 4.893) Pub Date : 2023-10-03 Ellie Norris, Shawgat Kutubi, Steven Greenland, Ruth Wallace
Purpose This research aims to examine the performativity of corporate reports as an example of an accounting inscription that can frame the relationship between Aboriginal and Torres Strait Islander entities and their stakeholders. The framing and overflow effects of these reports have been explored to consider whether they strengthen or undermine the reputation and capability of these community-controlled
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Navigating management control change: pathways to the future of work Accounting, Auditing & Accountability Journal (IF 4.893) Pub Date : 2023-09-29 Michelle Carr, Stefan Jooss
Purpose COVID-19 has forced Big 4 firms to challenge existing management control arrangements and adapt their ways of working. Yet, we know little about how management control might be enacted in the future of the sustainable workplace. The objective of the study is to examine the patterns of management control change in the Big 4 accounting firms during the COVID-19 pandemic. Design/methodology/approach
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Shareholder primacy or stakeholder pluralism? Environmental shareholder proposals and board responses Accounting, Auditing & Accountability Journal (IF 4.893) Pub Date : 2023-09-26 Melissa Carlisle, Melanie I. Millar, Jacqueline Jarosz Wukich
Purpose This study examines shareholder and board motivations regarding corporate social responsibility (CSR) to understand boards' stewardship approaches to environmental issues. Design/methodology/approach Using content analysis, the authors classify CSR motivations in all environmental shareholder proposals and board responses of Fortune 250 companies from 2013 to 2017 from do little (a shareholder
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Decoding corruption in Brazilian construction multinationals Accounting, Auditing & Accountability Journal (IF 4.893) Pub Date : 2023-09-25 Tania Barboza, Angela Da Rocha
Purpose This study aims to investigate whether firms involved in a major corruption scandal, with broad ramifications across several emerging and advanced markets, design the content of their corporate codes of conduct to either improve corporate ethical standards and practices or merely manipulate the impression of stakeholders. Design/methodology/approach This study adopts an impression management
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Counter-accounting and social transformation: Yaṉangu way Accounting, Auditing & Accountability Journal (IF 4.893) Pub Date : 2023-09-26 Ellie Norris, Shawgat Kutubi, Steven Greenland, Ruth Wallace
Purpose This study explores citizen activism in the articulation of a politicised counter-account of Aboriginal rights. It aims to uncover the enabling factors for a successful challenge to established political norms and the obstacles to the fullest expression of a radical imagining. Design/methodology/approach Laclau and Mouffe's theory of hegemony and discourse is used to frame the movement's success
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An algorithmic historiography of biodiversity accounting literature Accounting, Auditing & Accountability Journal (IF 4.893) Pub Date : 2023-09-22 Gennaro Maione, Corrado Cuccurullo, Aurelio Tommasetti
Purpose The study aims to shed light on the historical and contemporary trends of biodiversity accounting literature, while simultaneously offering insights into the future of research in this sector. The paper also aims to raise awareness among accounting researchers about their role in preserving biodiversity and informing improvements in policy and practice in this area. Design/methodology/approach
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Citizen engagement and dialogic accounting through social media: a study of Italian regions Accounting, Auditing & Accountability Journal (IF 4.893) Pub Date : 2023-09-13 Marco Contri, Silvia Fissi, Elena Gori
Purpose This exploratory study aims to investigate the use of Facebook as a dialogic accounting tool for promoting citizen engagement in Italian regions. Design/methodology/approach This study adopts a mixed methodology. Indeed, it first collects some quantitative data to construct an engagement index for the Facebook pages of the Italian regions, and then it performs a content analysis of some posts
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Restor(y)ing commitment to a failing organization: how narratives and forecasts mitigate anxiety Accounting, Auditing & Accountability Journal (IF 4.893) Pub Date : 2023-09-12 Maxence Postaire, François-Régis Puyou
Purpose This research interrogates how the construction of narratives and accounting forecasts contributes to managing the emotional state of actors involved in reporting meetings by promoting discourses of hope in their organization's future, mitigating their anxiety. This study shows how narratives are built from multiple antenarratives and accounting forecasts, which restore and strengthen organizational
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Identity performances on professional accounting association magazine covers Accounting, Auditing & Accountability Journal (IF 4.893) Pub Date : 2023-09-11 Anne K.H. Neal, Merridee Lynne Bujaki, Sylvain Durocher, François Brouard
Purpose The authors examine and compare accounting associations' identities in distinct segments of the accounting profession surrounding the 2014 merger of three Canadian accounting associations. Design/methodology/approach The authors conceive of accounting associations' magazine front covers as a setting for “identity performance” (i.e. a scenery through which identity dimensions are intentionally
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The significance of football in an urban mosaic Accounting, Auditing & Accountability Journal (IF 4.893) Pub Date : 2023-09-08 Irvine Lapsley
Purpose This study aims to add to the understanding of the significance of football in cities, where most major football clubs are located. Specifically, this study offers a distinctive perspective on what might be regarded as “football cities” by the study's mobilisation of theories of the urban mosaic, the calculable city and identity. This study contributes to the emergent field of popular culture
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Preparing for serendipity: an illustrative analysis of participation in the field Accounting, Auditing & Accountability Journal (IF 4.893) Pub Date : 2023-09-07 Christopher Chapman, Asako Kimura, Norio Sawabe, Hiroyuki Selmes-Suzuki
Purpose This paper aims to explore how researchers in general, and field researchers in particular, might respond to systems of governance of the researchers' activity in ways that can support rather than distort the quality of the research. Design/methodology/approach We draw upon literature on serendipity to develop a framework for engaging with the positive and negative potentials of systems of
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Exploring the historical roots of environmental and ecological accounting from the dawn of human consciousness Accounting, Auditing & Accountability Journal (IF 4.893) Pub Date : 2023-09-05 Jill Frances Atkins, Federica Doni, Karen McBride, Christopher Napier
Purpose This paper seeks to broaden the agenda for environmental and ecological accounting research across several dimensions, extending the form of accounting in this field by encouraging research into its historical roots and developing a definition of accounting that can address the severe environmental and ecological challenges of the 21st century. Design/methodology/approach The authors explored
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Accounting for Indigenous cultural connections to land: insights from two Indigenous groups of Australia Accounting, Auditing & Accountability Journal (IF 4.893) Pub Date : 2023-08-28 Glenn Finau, Diane Jarvis, Natalie Stoeckl, Silva Larson, Daniel Grainger, Michael Douglas, Ewamian Aboriginal Corporation, Ryan Barrowei, Bessie Coleman, David Groves, Joshua Hunter, Maria Lee, Michael Markham
Purpose This paper aims to present the findings of a government-initiated project that sought to explore the possibility of incorporating cultural connections to land within the federal national accounting system using the United Nations Systems of Environmental-Economic Accounting (UN-SEEA) framework as a basis. Design/methodology/approach Adopting a critical dialogic approach and responding to the
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Accounting and racial violence in the postbellum American South Accounting, Auditing & Accountability Journal (IF 4.893) Pub Date : 2023-08-30 Stephen P. Walker
Purpose The paper aims to explore the relationship between accounting and racial violence through an investigation of sharecropping in the postbellum American South. Design/methodology/approach A range of primary sources including peonage case files of the US Department of Justice and the archives of the National Association for the Advancement of Colored People (NAACP) are utilised. Data are analysed
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Impression management at board meetings: accountability in public and in private Accounting, Auditing & Accountability Journal (IF 4.893) Pub Date : 2023-08-24 Helen R. Pernelet, Niamh M. Brennan
Purpose To demonstrate transparency and accountability, the three boards in this study are required to meet in public in front of an audience, although the boards reserve confidential issues for discussion in private sessions. This study examines boardroom public accountability, contrasting it with accountability in board meetings held in private. The study adopts Erving Goffman's impression management
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Navigating multiple accountabilities through managers’ boundary work in professional service firms Accounting, Auditing & Accountability Journal (IF 4.893) Pub Date : 2023-08-22 Ricardo Azambuja, Lisa Baudot, Bertrand Malsch
Purpose This study explores the professional work of managers in professional service firms (PSFs) by focusing on the relational position of managers as they interface between diverse groups of actors and navigate a multiplicity of accountabilities. Design/methodology/approach Drawing on an ethnographic study of managers in a Brazilian PSF, this study demonstrates through observations, interviews and
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Accountability for responsibility: a case study of a more intelligent enactment of accountability Accounting, Auditing & Accountability Journal (IF 4.893) Pub Date : 2023-08-08 Grete Helle, John Roberts
Purpose The purpose of this paper is to explore how hierarchical accountability can be enacted and accounting control systems mobilized in a way that promotes a sense of felt responsibility. Design/methodology/approach The paper draws on interviews, shadowing and observations to explore the implementation of a strategy for “increasing accountability” in a Norwegian Oil Company. The case provided an
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Introduction to special issue on ethnographies of accountability Accounting, Auditing & Accountability Journal (IF 4.893) Pub Date : 2023-08-04 Carolyn J. Cordery, Ivo De Loo, Hugo Letiche
Purpose This paper aims to outline the motivation for this Accounting, Auditing and Accountability Journal (AAAJ) Special Issue, providing an overview of the six selected papers. This study seeks to inspire further ethnographic research on accountability. Design/methodology/approach The authors reflect on why ethnographic investigation is essential to accountability research and the boundaries that
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Accounting to promote ethical tolerance: the case of the Italian prostitution model (1860) Accounting, Auditing & Accountability Journal (IF 4.893) Pub Date : 2023-08-04 Marco Gatti, Simone Poli
Purpose This paper explores the role that the control system – understood as a set of financial and non-financial mechanisms – introduced by the Ministerial Decree of 15th February 1860 played in promoting the ethical tolerance of prostitution in the Kingdom of Italy. Design/methodology/approach A qualitative research method was adopted. Specifically, this study draws on literature on accounting and
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Auditing the auditors: a performative “spectacle” of public oversight Accounting, Auditing & Accountability Journal (IF 4.893) Pub Date : 2023-07-31 Peter Ghattas, Teerooven Soobaroyen, Shahzad Uddin, Oliver Marnet
Purpose This paper analyses the establishment and evolution of a public oversight body (POB) – the Egyptian Audit Oversight Unit (AOU) – and its implications for local auditing firms and practices. Design/methodology/approach Primary data were gathered from 34 semi-structured interviews (including follow-up ones) between 2014 and 2020. Secondary data was obtained through publicly available documents
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To boldly go where no one has gone before: a critical realist approach to space accounting Accounting, Auditing & Accountability Journal (IF 4.893) Pub Date : 2023-07-28 Sven Modell
Purpose The purpose of this paper is to demonstrate how critical realism can be mobilised as a meta-theory, or philosophical under-labourer, for research on space accounting and how this may further inquiries into the known as well as the unknown implications of space exploration and commercialisation. Design/methodology/approach This is a conceptual paper that applies critical realism to the field
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Safeguarding the unknown: performance measurement, academic agency and the meaning of research quality in practice Accounting, Auditing & Accountability Journal (IF 4.893) Pub Date : 2023-07-14 David S. Bedford, Markus Granlund, Kari Lukka
Purpose The authors examine how performance measurement systems (PMSs) and academic agency influence the meaning of research quality in practice. The worries are that the notion of research quality is becoming too simplistically and narrowly determined by research quality's measurable proxies and that academics, especially manager-academics, do not sufficiently realise this risk. Whilst prior literature
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The spread of sportswashing within top-flight football: a discussion of its underpinnings, mechanisms and probable consequences Accounting, Auditing & Accountability Journal (IF 4.893) Pub Date : 2023-07-10 Robin Roslender
Purpose The paper discusses a range of aspects of the spread of sportswashing within top-flight football, identifies the motivations of its proponents, what is on offer to football clubs, their followers and local communities and the ways in which it coheres with the nature of the modern game. Design/methodology/approach A range of disparate literature, both academic and non-academic, is synthesised
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The final frontier? Mechanisms to stimulate investment in the commercial space travel industry Accounting, Auditing & Accountability Journal (IF 4.893) Pub Date : 2023-07-07 Robyn King, David Smith, Grace Williams
Purpose The paper’s purpose is to consider, using a transaction cost economics (TCE) framework, the mechanisms used by space agencies to encourage private investment in the commercial spaceflight sector. Design/methodology/approach The authors conducted a content analysis of 554 pages of news articles, relating to issues pertaining to partnerships between national government-based space agencies and
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A decade of integrated reporting studies: state of the art and future research implications Accounting, Auditing & Accountability Journal (IF 4.893) Pub Date : 2023-07-04 Lucrezia Songini, Anna Pistoni, Niccolò Comerio, Patrizia Tettamanzi
Purpose Over the past decade, researchers have witnessed an exponential growth in the number of publications on IR. This paper aims to understand the state of the art of the research field and to highlight the areas where further academic research is needed, guiding developments in theory, research, policy and practices. Design/methodology/approach The authors apply the dynamic literature review method
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Magicians, unicorns or data cleaners? Exploring the identity narratives and work experiences of data scientists Accounting, Auditing & Accountability Journal (IF 4.893) Pub Date : 2023-07-04 Lukas Goretzki, Martin Messner, Maria Wurm
Purpose Data science promises new opportunities for organizational decision-making. Data scientists arguably play an important role in this regard and one can even observe a certain “buzz” around this nascent occupation. This paper enquires into how data scientists construct their occupational identity and the challenges they experience when enacting it. Design/methodology/approach Based on semi-structured
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Beyond the planetary boundaries: exploring pluralistic accountability in the new space age Accounting, Auditing & Accountability Journal (IF 4.893) Pub Date : 2023-07-04 Patrizia Di Tullio, Matteo La Torre, Michele Antonio Rea, James Guthrie, John Dumay
Purpose New Space activities offer benefits for human progress and life beyond the Earth. However, there is a risk that the New Space Economy may develop according to an anthropocentric mindset favouring human progress and survival at the expense of all other species and the environment. This mindset raises concerns over the social and environmental impacts of space activities and the accountability
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Management control practices and pragmatism Accounting, Auditing & Accountability Journal (IF 4.893) Pub Date : 2023-06-28 Emer Curtis, Breda Sweeney
Purpose Pragmatism is very relevant to workplace management and performance measurement, yet in the accounting literature, it is a term used loosely and in a colloquial manner. By drawing on a framework based on classical pragmatism, this study aims to examine how a pragmatic perspective is discernible in the form and use of management control (MC) practices. Design/methodology/approach This study
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Auditors' sensemaking of other comprehensive income through metaphors Accounting, Auditing & Accountability Journal (IF 4.893) Pub Date : 2023-06-26 Sylvain Durocher, Claire-France Picard, Léa Dugal
Purpose This paper aims to examine how auditors make sense of the ill-theorized and contentious notion of other comprehensive income (OCI), specifically by uncovering their use of metaphors to make OCI plausible and intelligible. Design/methodology/approach This interpretative paper draws on a collection of 21 interviews with experienced auditors. The analysis first uncovers metaphors that naturally
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Quality management adoption and management accounting change in a sub-Saharan African firm Accounting, Auditing & Accountability Journal (IF 4.893) Pub Date : 2023-06-23 Belaynesh Teklay, Belete Jember Bobe
Purpose In this study, the authors investigate how institutions influence the adoption and implementation of a quality management practice (QMP) that was originally developed for Western developed countries but is being used in sub-Saharan African firms. The authors’ aim is to contribute to the literature on how local and broader institutions in sub-Saharan African firms impact the adoption of QMP
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Beyond persuasive representations of facts: “figuring out” what sustainable value creation means in practice Accounting, Auditing & Accountability Journal (IF 4.893) Pub Date : 2023-06-22 Cristiano Busco, Fabrizio Granà, Maria Federica Izzo
Purpose Although accounting and reporting visualisations (i.e. graphs, maps and grids) are often used to veil organisations’ untransparent actions, these practices perform irrespectively of their ability to represent facts. In this research, the authors explore accounting and reporting visualisations beyond their persuasive and representational purpose. Design/methodology/approach By building on previous
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Understanding absences and ambiguities of Post-decision Project Evaluation in the UK's PPPs: drawing from the sociology of ignorance Accounting, Auditing & Accountability Journal (IF 4.893) Pub Date : 2023-06-16 Xia Shu, Stewart Smyth, Jim Haslam
Purpose The authors explore the under-researched area of post-decision evaluation in PPPs (public–private partnerships), focusing upon how and whether Post-decision Project Evaluation (PdPE) is considered and provided for in United Kingdom (UK) public infrastructure projects. Design/methodology/approach The authors’ research design sought insights from overviewing UK PPP planning and more focused exploration
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Co-construction of performance indicators for a circular city and its relation to a local action net Accounting, Auditing & Accountability Journal (IF 4.893) Pub Date : 2023-06-13 Justyna Bekier, Cristiana Parisi
Purpose This study examines how circular economy (CE) performance indicators are constructed in an urban context characterised by a multitude of conflicting interests and visions of urban development. It explores the process of constructing a shared consensus about the performance indicators in conditions of low contractibility, where intervention objectives and outcomes are not easily quantifiable
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Epistolizing accountability: a critical exploration of INGO annual report leaders' letters Accounting, Auditing & Accountability Journal (IF 4.893) Pub Date : 2023-06-09 Helen Abnett
Purpose This paper explores how INGOs communicate their activities and achievements. In doing so, the study seeks to increase our understanding of INGOs' accountability practices. Design/methodology/approach This paper uses thematic analysis to analyse 90 ‘leaders’ letters' (the letters that many charities include at the beginning of their Annual Reports and Accounts), published by 39 INGOs between
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Adaptive framing of sustainability in CEO letters Accounting, Auditing & Accountability Journal (IF 4.893) Pub Date : 2023-06-07 Susanne Arivdsson, Svetlana Sabelfeld
Purpose This study provides insights into the external powers that can influence business leaders' communication on sustainability. It shows how the socio-political context manifested in national and transnational policies, regulations and other socio-political events can influence the CEO talk about sustainability. Design/methodology/approach This study adopts an interpretative and qualitative method
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Breaking boundaries and creating inclusion-based organization through critical performativity and dialogical accountability: the case of FC United Manchester Accounting, Auditing & Accountability Journal (IF 4.893) Pub Date : 2023-06-05 Daniel Torchia, Simone Domenico Scagnelli, Laura Corazza
Purpose The purpose of this paper is to extend research on boundary making and breaking through alternative football clubs. These entities have borne out of the disappointment caused by the neoliberal turn of the football industry, which excluded traditional fans from being active actors and therefore call for study and generalization of specific forms of alternative accountability. Design/methodology/approach