Accounting, Auditing & Accountability Journal: Volume 30 Issue 1

Reflections and projections: 30 years of the interdisciplinary accounting, auditing and accountability search for a fairer society

James Guthrie, Lee D. Parker

The purpose of this paper is to reflect on 30 years of Accounting, Auditing & Accountability Journal (AAAJ), and contemplates the future. It makes a case for diversity, including…

Constructing audit society in the virtual world: the case of the online reviewer

Ingrid Jeacle

Online user reviews have increasingly become a popular means by which the lay person can both procure advice and offer personal opinions. Amazon, the electronic retail giant, is a…

Explaining the demise of the intellectual capital statement in Denmark

Christian Nielsen, Robin Roslender, Stefan Schaper

The purpose of this paper is to provide an overview of the Danish Guideline Project (DGP) and its subsequent fate within participating companies since its conclusion in late 2002…

Governance structures, voluntary disclosures and public accountability: The case of UK higher education institutions

Collins G. Ntim, Teerooven Soobaroyen, Martin J. Broad

The purpose of this paper is to investigate the extent of voluntary disclosures in UK higher education institutions’ (HEIs) annual reports and examine whether internal governance…

The role of structure in manipulating PPP accountability

Cletus Agyenim-Boateng, Anne Stafford, Pamela Stapleton

The purpose of this paper is to examine the accounting and governance of public private partnerships (PPPs) that are structured as joint venture partnerships. Drawing on Giddens’…

The Big 4 in Bangladesh: caught between the global and the local

Ataur Belal, Crawford Spence, Chris Carter, Jingqi Zhu

The purpose of this paper is to explore the work practices of Big 4 firms in Bangladesh with the aim of exploring the extent to which global professional service firms (GPSFs) can…

Politicising the sustaining of water supply in Ireland – the role of accounting concepts

Stephen Jollands, Martin Quinn

The purpose of this paper is to examine how the Irish Government mobilised accounting concepts to assist in implementing domestic water billing. While such is commonplace in other…

Sustaining multiple logics within hybrid organisations: Accounting, mediation and the search for innovation

Cristiano Busco, Elena Giovannoni, Angelo Riccaboni

The purpose of this paper is to explore how accounting and control practices contribute to the persistence of the multiple logics that characterise hybrid organizations, i.e…

Editorial

Steve Evans

The variability of materiality in financial reporting: in defense of the pretense

Ashley Burrowes, John E. Karayan