Table of contents
Spirituality, happiness and auditors' commitment: an interbeing perspective
Sujoko Efferin, Christopher Christian HutomoThis study attempts to explore the meaning and implication of spirituality in an accounting firm by using a Buddhist perspective of interbeing. It explains how the happiness of…
NGO responses to financial evaluation: auditability, purification and performance
Bruno Cazenave, Jeremy MoralesLiterature has widely studied the financial accountability pressures on NGOs but rarely analysed how NGOs respond to them. This paper studies one large humanitarian NGO to address…
Management controls and crisis: evidence from the banking sector
Pall Rikhardsson, Carsten Rohde, Leif Christensen, Catherine E. BattThis paper investigates the use of management controls when environmental uncertainty and hostility increase abruptly. Specifically, it explores this in the context of the 2008…
Institutional work and the interplay of stability and change in public budgeting reform: the case of public universities in Iran
Farzaneh Jalali Aliabadi, Muhammad Bilal Farooq, Umesh Sharma, Dessalegn Getie MihretThe purpose of this study is to understand the efforts of key social actors in influencing the reform of Iranian public universities budgeting system, from incremental to…
Into the woods of corporate fairytales and environmental reporting
Leanne J. Morrison, Alan LoweUsing a dialogic approach to narrative analysis through the lens of fairytale, this paper explores the shared construction of corporate environmental stories. The analysis…
Triggering sustainability communication in a B2B context: combining action research and sensemaking
Oana Apostol, Marileena Mäkelä, Katariina Heikkilä, Maria Höyssä, Helka Kalliomäki, Leena Jokinen, Jouni SaarniThe paper explores processes associated with the adoption of corporate sustainability communication in a B2B context. It employs a combined action research and sensemaking…
“Contra omnes et singulos a via domini aberrantes”: accounting for confession and pastoral power during the Roman Inquisition (1550–1572)
Michele Bigoni, Valerio Antonelli, Warwick Funnell, Emanuela Mattia CafaroThe study investigates the use of accounting information in the form of a confession as a tool for telling the truth about oneself and reinforcing power relations in the context…
The impact of accounting disturbances on organizational micro-practices in the schools' sector in England
Stuart Green, Laurence FerryThis paper considers the nature and effect of accounting disturbances on organizational micro-practices in three secondary schools in England. A close application of a developed…
Accountability and governance in pursuit of Sustainable Development Goals: conceptualising how governments create value
Subhash Abhayawansa, Carol A. Adams, Cristina NeeshamDrawing on Adams (2017a) conceptualisation of value creation by organisations published in the Accounting, Auditing and Accountability Journal, the purpose of this paper is to…
Corporate reporting to the crown: a longitudinal case from colonial Africa
Sean Bradley Power, Niamh M. BrennanA royal charter of incorporation imposing public benefit/social responsibilities established the privately owned British South Africa Company (BSAC), in return for power to…
The paradox of accounting for cultural heritage: a longitudinal study on the financial reporting of heritage assets of major Australian public cultural institutions (1992–2019)
Paolo Ferri, Shannon I.L. Sidaway, Garry D. CarnegieThe monetary valuation of cultural heritage of a selection of 16 major public, not-for-profit Australian cultural institutions is examined over a period of almost three decades…
ISSN:
0951-3574Online date, start – end:
1988Copyright Holder:
Emerald Publishing LimitedOpen Access:
hybridEditors:
- Prof James Guthrie
- Prof Lee Parker