Accounting, Auditing & Accountability Journal: Volume 32 Issue 2

Literature and insights Editorial

Investigating the backstage of audit engagements: the paradox of team diversity

There has been very little qualitative “fieldwork” of audit practice. This is especially the case in relation to investigations into how audit engagements proceed. The purpose of…

Power relations and the accounting system in the Archbishop’s Seminary of Siena (1666-1690): When local power resists central power

Accounting can affect and determine power relations. Previous studies have emphasized how accounting has been used by “central” powers; less is known from the perspective of…

CSR website disclosure: the influence of the upper echelons

Using upper echelons theory (UET), the purpose of this paper is to unravel the influence of a CEO’s ethical ideology on the presence of corporate social responsibility (CSR…

Time rationalities: Complementing “the orientation from the present” and the focus on “short” and “long terms” in performance measurement

The temporality of performance measurement systems has been claimed to affect actors’ time orientation, such as that of listed company managers. The purpose of this paper is to…

Control and empowerment as an organising paradox: implications for management control systems

The purpose of this paper is to reframe the debate about the tension between management control and employee empowerment by drawing on a theory of paradox. Reframing the problem…

Social networks, corruption and institutions of accounting, auditing and accountability

The purpose of this paper is to investigate institutions of accountability in Zambia in order to understand how social networks may influence such institutions not to discharge…

Implementing CSR activities through management control systems: A formal and informal control perspective

The purpose of this paper is to take into account Simons’ (1994) formal levers of control framework and more informal processes to examine how organizations implement and manage…

Exploring diversity in sustainability assurance practice: Evidence from assurance providers in the UK

The purpose of this paper is to understand sustainability assurance (SA), and diversity in that practice, by examining assurance providers’ understandings of the practice and the…

Australian corporate political donation disclosures: Frequency, quality, and characteristics associated with disclosing companies

A primary tool for managing the democratic risks posed by political donations is disclosure. In Australia, corporate donations are disclosed in government databases. Despite the…

Heritage reporting by the Australian public sector: Possibilities from the concepts of new public governance

The purpose of this paper is to contribute to the future development of heritage reporting in Australia. Public sector reporting of heritage has been a long-standing issue, due to…

Power and environmental reporting-practice in business networks

The purpose of this paper is twofold: first, the use of power in a business network context is investigated, in relation to companies’ environmental reporting and practice…

The portrayal of early accountants in nineteenth century Portuguese literature

The purpose of this paper is to study the portrayal of early accountants in the unfamiliar site of Portugal by examining Portuguese-language realist literature from the second…

Literature and insights Editorial

100 research rules of the game: How to make your research world class; how to successfully publish in top international refereed journals

There are several basic, and at times minor, pedantic principles required to successfully publish in good-quality international peer-reviewed journals. These are what the author…