Accounting, Auditing & Accountability Journal: Volume 31 Issue 3

Integrated extinction accounting and accountability: building an ark

Jill Atkins, Warren Maroun

We are currently experiencing what is often called the sixth period of mass extinction on planet Earth, caused undoubtedly by the impact of human activities and businesses on…

Biodiversity and threatened species reporting by the top Fortune Global companies

Ralph Adler, Mansi Mansi, Rakesh Pandey

The purpose of this paper is to explore the biodiversity and threatened species reporting of the top 150 Fortune Global companies. The paper has two main objectives: to explore…

Perhaps the Dodo should have accounted for human beings? Accounts of humanity and (its) extinction

Rob Gray, Markus J. Milne

The purpose of this paper is to offer a counter-narrative to accounts of specific species extinction. The authors place humanity’s ways of organising at the core and recognise…

Making extinction calculable

Thomas Cuckston

The purpose of this paper is to examine the role of the International Union for the Conservation of Nature (IUCN) Red List of Threatened Species in achieving biodiversity…

The purposes, promises and compromises of extinction accounting in the UK public sector

Kenneth Weir

The purpose of this paper is to explore the state of extinction accounting, and the motivations for its use in the UK public sector. Prior studies are mostly concerned with…

Communication of the external auditor with the audit committee: Managing impressions to deal with multiple accountability relationships

Tiphaine Compernolle

The purpose of this paper is to understand how external auditors communicate with audit committees (ACs).

Assembling a practice of social belonging: The politics of budgeting in an alternative organization

Alice Rose Bryer

The purpose of this paper is to develop understanding of the ways in which actors may resolve the contradictions between the social and private aspects of accounting. It pursues…

Conceptualisation of intellectual capital in analysts’ narratives: a performative view

Subhash Abhayawansa, Mark Aleksanyan, Suresh Cuganesan

The purpose of this paper is to test the performativity of intellectual capital (IC) from the perspective of sell-side analysts, a type of actor who consumes and creates IC…

A “New Deal” for the profession: Regulatory initiatives, changing knowledge conceptions and the Committee on Accounting Procedure

Dominic Detzen

The purpose of this paper is to analyze how “New Deal” regulatory initiatives, primarily the Securities Acts and the Securities and Exchange Commission (SEC), changed US auditors’…

Structuring social and environmental management control and accountability: Behind the hotel doors

Lee D. Parker, Lai Hong Chung

The purpose of this paper is to investigate the construction of social and environmental strategies and the related implementation of management control by a key organisation…