Table of contents
The “accountant” stereotype in the Florentine medieval popular culture: “galantuomini” or usurers?
Jonida Carungu, Matteo MolinariThis paper explores the stereotype of the accountant in Florentine medieval popular culture based on literary works and from a historical perspective. It aims to highlight how…
“What a wonderful world!”: human relatedness, social space and accountability through action in a top-level amateur choir
Ivo De Loo, Pieter KammingaDuring choir rehearsals, a conductor continuously holds choir members accountable for what they do and how they sing. Hence, members are held accountable through action. This…
Larson and socio-economic closures in public accountancy professionalization
Thomas A. LeeThe first purpose of this study is to respond to Matthews’ (2017) criticisms of Larson's (1977) professional project and accounting historians' past use of Larson (1977) when…
The influence of organisational culture on corporate accountants' ethical judgement and ethical intention in Vietnam
Lan Anh Nguyen, Steven Dellaportas, Gillian Maree Vesty, Van Anh Thi Pham, Lilibeth Jandug, Eva TsahuriduThis research examines the impact of organisational culture on the ethical judgement and ethical intention of corporate accountants in Vietnam.
Century plus journeys: using career crafting to explore the career success of pioneer women accountants
Mohini P. Vidwans, Rosalind H. WhitingThe purpose of this study is to explore the struggle for entry and career success of the early pioneer women accountants in Great Britain and its former colonies the USA, Canada…
The disclosure of the materiality process in sustainability reporting by Spanish state-owned enterprises
Mercedes Ruiz-Lozano, Marta De Vicente-Lama, Pilar Tirado-Valencia, Magdalena Cordobés-MadueñoThis paper aims to assess the disclosure of the materiality process in the preparation of sustainability reports of state-owned enterprises (SOEs). This paper also explores the…
Democracy, accountability and audit: the creation of the UK NAO as a defence of liberty
Laurence Ferry, Henry MidgleyThe study focusses on explaining why advocates for reform to state audit in the United Kingdom (UK) in the early 1980s, focussed on improving the links between the new National…
Professionalisation of accounting in developing countries: 25 years of research
Prem W. Senarath YapaThe purpose of this paper to systematically review and critique research on professional accounting development published in English during the last two-and-a-half decades. This…
Balancing unity and diversity in a not-for-profit inter-organizational partnership through lateral accountability mechanisms
Jinhua Chen, Graeme Harrison, Lu JiaoThis paper examines how lateral accountability mechanisms may be used to address the unity–diversity tension in a large not-for-profit (NFP) inter-organizational partnership…
Accounting for the “transcendent self”: spirituality, narcissism, testimony and gift
Giulia Achilli, Cristiano Busco, Elena GiovannoniThe paper explores the process of construction of the “accountable self”, particularly as this process engages with the spirituality of the self. This study examines the “space of…
Strategising management accounting: liberal origins and neoliberal trends
Chandana Alawattage, Danture WickramasingheThis paper draws on the concepts of biopolitics and neoliberal governmentality to provide a sociological analysis of the strategic turn in management accounting.
Seeking transparency makes one blind: how to rethink disclosure, account for nature and make corporations sustainable
Paolo QuattroneFinancial and nonfinancial disclosures are still anchored to conventional notions of transparency, whereby corporations “push” information out to various stakeholders. Such…
ISSN:
0951-3574Online date, start – end:
1988Copyright Holder:
Emerald Publishing LimitedOpen Access:
hybridEditors:
- Prof James Guthrie
- Prof Lee Parker