Accounting, Auditing & Accountability Journal: Volume 36 Issue 5

Navigational space for the absence of sustainability assurance in China

Teng Li, Nunung Nurul Hidayah, Ou Lyu, Alan Lowe

This case study presents a critical analysis of why and how corporate managers in China are reluctant to adopt sustainability reporting assurance (SRA) provided by externally…

Paternalism as a long-term strategy of a management control system

Bruno Cohanier, Charles Richard Baker

The purpose of this paper is to trace the evolution of paternalism as a long-term component of a management control system (MCS) in a multi-national business enterprise.

Promoting gender equality through the use of management control systems: a case study in Japan

Shima Nagano, Masahiro Hosoda

This study examines how formal and cultural management control systems (MCSs) are used to support the promotion of gender equality through a case study of a Japanese bank.

Gender construction and the invisibility of women’s accounting activities: the All Nations’ Fair of 1895

Abdel K. Halabi, Frances Miley, Andrew F. Read

This research explores the historical nexus between accounting and gender to illuminate male hegemonies within accounting. It examines the nature of that hegemony at the boundary…

Indigenous directorship pathways through transformative leadership: a content analysis of reconciliation action plans (RAPs)

Ashesha Paveena Weerasinghe, Larelle Chapple, Alexandra Kate Williamson

This paper aims to explore how corporate Australia engages in reconciliation through recognizing and providing pathways for Indigenous Australians' corporate leadership…

Accounting, tax compliance and New Zealand indigenous entrepreneurs: a Bourdieusian perspective

Sue Yong, Peni Fukofuka

This study offers a Bourdieu-oriented analysis of the tax compliance practice for indigenous entrepreneurs in New Zealand. It examines the intersection of accounting and tax for…

Reflexivity and academic identity in accounting: intersubjective reflexive identity work as a feminist academic

Kathryn Haynes

I provide an exploration and critique of reflexive research practice, which explores the nature of reflexivity, its relevance to and influence on accounting academic identity…

Self-correction, control and accountability in the ancient Melaka Kingdom (1401–1511 AD)

Hasri Mustafa, Mohd Ikhwan Ibrahim

The purpose of this paper is to study the governance structure in the ancient Melaka Kingdom (1401–1511 AD) using historical Hukum Kanun Melaka (the Land Law) and Undang-Undang…

External audit quality: its meaning, representations and potential conflict in practice

Noor Adwa Sulaiman

This study provides insights into the meanings given to audit quality (AQ) by audit partners responsible for delivering audit services. It explores the influence of contextual…

Interventionist research in management accounting: promoting engagement through face-to-face dialogues

Sonia Quarchioni, Maria Serena Chiucchi

This paper explores face-to-face dialogues between practitioners and interventionist researchers in the management accounting (MA) field during real-time interactions for the…

AAAJ Literature and Insights 36.5 Editorial

Steve Evans

Mourning

Janaína Rute da Silva Dourado

Fraud mitigation: a hope for United Nation's Sustainable Development Goals (SDGs) 2030

Radiah Othman, Rashid Ameer