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Content
2013, Volume 24, Issue 2
2013, Volume 24, Issue 1
- 1-18 Agonizing over engagement: SEA and the “death of environmentalism” debates
by Brown, Judy & Dillard, Jesse
- 19-31 The (uncertain) invisible college of Spanish accounting scholars
by Casanueva, Cristóbal & Larrinaga, Carlos
- 32-43 Profiting from destruction: The Iraq reconstruction, auditing and the management of fraud
by Chwastiak, Michele
- 44-61 Perceived importance of red flags across fraud types
by Gullkvist, Benita & Jokipii, Annukka
- 62-73 The role of structure and agency in management accounting control change of a family owned firm: A Greek case study
by Stergiou, Konstantinos & Ashraf, Junaid & Uddin, Shahzad
- 74-82 The moral potential of individualism and instrumental reason in accounting research
by Malsch, Bertrand & Guénin-Paracini, Henri
2012, Volume 23, Issue 7
- 497-510 Financialization as a strategy of workplace control in professional service firms
by Alvehus, Johan & Spicer, André
- 511-555 Americanism and financial accounting theory – Part 1: Was America born capitalist?
by Bryer, Rob
- 556-571 Tension between the corporate and collegial cultures of Australian public universities: The current status
by Christopher, Joe
- 572-594 Revitalising local democracy: A social capital analysis in the context of a New Zealand local authority
by Nyamori, Robert Ochoki & Lawrence, Stewart R. & Perera, Hector B.
- 595-607 Accounting for power and control: The Anglo-Iranian oil nationalisation of 1951
by Abdelrehim, Neveen & Maltby, Josephine & Toms, Steven
- 608-608 All Hail the Recession!
by L’Huillier, Barbara Marie
- 609-609 Poverty=Fear
by L’Huillier, Barbara
- 610-610 Staying on message
by Parker, Lee
2012, Volume 23, Issue 6
- 403-419 Accounting decoupled: A case study of accounting regime change in a Malaysian company
by How, Shi-Min & Alawattage, Chandana
- 420-433 Why IRR is an inadequate indicator of costs and returns in relation to PFI schemes
by Cuthbert, J.R. & Cuthbert, M.
- 434-450 Negotiating the credibility of performance auditing
by Funnell, Warwick & Wade, Margaret
- 451-467 Visualizing the negative space: Making feminine accounting practices visible by reference to Japanese women's household accounting practices
by Komori, Naoko
- 468-482 E-business audit: Advisory jurisdiction or occupational invasion?
by Kotb, Amr & Roberts, Clare & Sian, S.
- 483-492 Interdisciplinarity and tax law: The case of legal autopoiesis
by Vilaça, Guilherme Vasconcelos
2012, Volume 23, Issue 4
- 281-297 Implicit racial prejudice against African-Americans in balanced scorecard performance evaluations
by Upton, David R. & Arrington, C. Edward
- 298-311 Twenty years of minority PhDs in accounting: Signs of success and segregation
by Baldwin, Amelia A. & Lightbody, Margaret G. & Brown, Carol E. & Trinkle, Brad S.
- 312-331 Accounting disclosure, corporate governance and the battle for markets: The case of trade negotiations between Japan and the U.S
by Yonekura, Akira & Gallhofer, Sonja & Haslam, Jim
- 332-350 An “unofficial” history of race relations in the South African accounting industry, 1968–2000: Perspectives of South Africa's first black chartered accountants
by Hammond, Theresa & Clayton, Bruce M. & Arnold, Patricia J.
- 351-369 Approved routes and alternative paths: The construction of women's careers in large accounting firms. Evidence from the French Big Four
by Lupu, Ioana
- 370-389 Does the Holland model of occupational choice (HMOC) perpetuate the Beancounter-Bookkeeper (BB) stereotype of accountants?
by Chen, Clement C. & Jones, Keith T. & Scarlata, Audrey N. & Stone, Dan N.
- 390-402 Fair value accounting: Simulacra and simulation
by Bougen, Philip D. & Young, Joni J.
2012, Volume 23, Issue 3
- 183-200 The SEC's retail investor 2.0: Interactive data and the rise of calculative accountability
by Lowe, Alan & Locke, Joanne & Lymer, Andy
- 201-212 Understandings of accountability: an autoethnographic account using metaphor
by Gibbon, Jane
- 213-229 Accountability and corporate governance of public private partnerships
by Shaoul, Jean & Stafford, Anne & Stapleton, Pamela
- 230-243 Contesting public accountability: A dialogical exploration of accountability and social housing
by Smyth, Stewart
- 244-257 Accounterability and the problematics of accountability
by Joannides, Vassili
- 258-278 Accountability as aporia, testimony, and gift
by McKernan, John Francis
2012, Volume 23, Issue 2
- 93-106 Ambiguous but tethered: An accounting basis for sustainability reporting
by Joseph, George
- 107-116 Risky business: Socializing asbestos risk and the hybridization of accounting
by Moerman, Lee C. & van der Laan, Sandra L.
- 117-133 Judicial interpretation of the will of the state: A Hegelian perspective in the context of taxation
by Norton, Simon D.
- 134-152 Accounting and the welfare state: The missing link
by Oehr, Tim-Frederik & Zimmermann, Jochen
- 153-167 ‘Engines of Extravagance’: The privatised British railway rolling stock industry
by McCartney, Sean & Stittle, John
- 168-169 Another angle on the Lee Parker debate
by Daff, Lyn
- 170-170 My reparation
by Khan, Tehmina
- 171-172 Accounting for what?
by Ngwakwe, Collins C.
- 173-173 On being stuck
by Parker, Lee
- 174-174 Musing social media madness
by Parker, Lee D.
- 175-175 Transparency
by Sundström, Andreas
2012, Volume 23, Issue 1
- 1-16 Who is she and who are we? A reflexive journey in research into the rarity of women in the highest ranks of accountancy
by Dambrin, Claire & Lambert, Caroline
- 17-35 Whose rights? Professional discipline and the incorporation of a (human) rights framework: The case of ICAS
by Paisey, Catriona & Paisey, Nicholas J.
- 36-53 The erosion of jurisdiction: Auditing in a market value accounting regime
by Smith-Lacroix, Jean-Hubert & Durocher, Sylvain & Gendron, Yves
- 54-70 Qualitative management accounting research: Assessing deliverables and relevance
by Parker, Lee D.
- 71-77 Commentary on Parker: Groundhog Day and optimism
by Broadbent, Jane
- 78-82 On theory as a ‘deliverable’ and its relevance in ‘policy’ arenas
by Chua, Wai Fong & Mahama, Habib
- 83-88 Paradigms, theory and management accounting practice: A comment on Parker (forthcoming) “Qualitative management accounting research: Assessing deliverables and relevance”
by Richardson, Alan J.
- 89-89 Accounting quest for global understanding
by Zorio, Ana
- 90-91 The fall and rise of Humpty Dumpty
by L’Huillier, Barbara
2011, Volume 22, Issue 8
- 738-758 Accounting for human rights: Doxic health and safety practices – The accounting lesson from ICL
by Cooper, Christine & Coulson, Andrea & Taylor, Phil
- 759-761 From responsibility to accountability—Social accounting, human rights and Scotland
by Chetty, Kavita R.
- 762-764 No accounting for human rights
by Frankental, Peter
- 765-780 Accountability and transparency in relation to human rights: A critical perspective reflecting upon accounting, corporate responsibility and ways forward in the context of globalisation
by Gallhofer, Sonja & Haslam, Jim & van der Walt, Sibylle
- 781-789 Accountability and human rights: A tentative exploration and a commentary
by Gray, Rob & Gray, Sue
- 790-810 Regulating for corporate human rights abuses: The emergence of corporate reporting on the ILO's human rights standards within the global garment manufacturing and retail industry
by Islam, Muhammad Azizul & McPhail, Ken
- 811-827 Accounting for human rights: The challenge of globalization and foreign investment agreements
by Sikka, Prem
2011, Volume 22, Issue 7
- 632-643 Budgetary bullying
by Armstrong, Peter
- 644-653 Accounting for African migrants in Naples, Italy
by Harney, Nicholas DeMaria
- 654-667 The absence of corporate social responsibility reporting in Bangladesh
by Belal, Ataur Rahman & Cooper, Stuart
- 668-681 Accounting, regulation and profitability: The case of PFI hospital refinancing
by Toms, Steven & Beck, Matthias & Asenova, Darinka
- 682-697 When science meets strategic realpolitik: The case of the Copenhagen UN climate change summit
by Carter, Chris & Clegg, Stewart & Wåhlin, Nils
- 698-713 Deconstruction and the responsibilities of the accounting academic
by McKernan, John Francis
- 714-721 Keeping secrets? Or what government performance auditors might not need to know
by Funnell, Warwick
- 722-732 Public secrecy in government auditing revisited
by Radcliffe, Vaughan S.
2011, Volume 22, Issue 6
- 533-549 Spanish healthcare public private partnerships: The ‘Alzira model’
by Acerete, Basilio & Stafford, Anne & Stapleton, Pamela
- 550-566 Trials of explicitness in the implementation of public management reform
by Muniesa, Fabian & Linhardt, Dominique
- 567-580 Repoliticalization of accounting standard setting—The IASB, the EU and the global financial crisis
by Bengtsson, Elias
- 581-592 Agency and structure in management accounting research: Reflections and extensions of Kilfoyle and Richardson
by Englund, Hans & Gerdin, Jonas
- 593-607 Framing financial responsibility: An analysis of the limitations of accounting
by Bay, Charlotta
- 608-627 The rise and coming fall of international accounting research
by Samuel, Sajay & Manassian, Armond
2011, Volume 22, Issue 5
- 453-484 A spiritual reflection on emancipation and accounting
by Molisa, Pala
- 485-491 The dictatorship of love
by Carter, David & Spence, Crawford
- 492-499 Re-stor(y)ing social change
by Dillard, Jesse & Reynolds, MaryAnn
- 500-509 Emancipation, the spiritual and accounting
by Gallhofer, Sonja & Haslam, Jim
- 510-515 Enlightenment and emancipation: Reflections for critical accounting research
by Jacobs, Kerry
- 516-528 A review of the emergence of post-secular critical accounting and a provocation from radical orthodoxy
by McPhail, Ken
- 529-529 The Communicating Accountant
by Daff, Lyn
- 530-530 What time is it now?
by Perera, Luckmika
2011, Volume 22, Issue 4
- 337-350 The short happy life of Celiant Corporation: Did managerialism at Lucent Technologies divert shareholder wealth to private equity investors?
by Banyi, Monica & Caplan, Dennis & Graham, Roger
- 351-364 Disability and the socialization of accounting professionals
by Duff, Angus & Ferguson, John
- 365-375 Tax fairness in Canadian government budgets: How fair is ‘fair’?
by Farrar, Jonathan
- 376-395 The accountancy profession and the ambiguities of globalisation in a post-colonial, Middle Eastern and Islamic context: Perceptions of accountants in Syria
by Gallhofer, Sonja & Haslam, Jim & Kamla, Rania
- 396-414 Power over empowerment: Encountering development accounting in a Sri Lankan fishing village
by Jayasinghe, Kelum & Wickramasinghe, Danture
- 415-433 Accounting as a legitimising device in voluntary price agreements: The Dundee jute industry, 1945–1960
by Masrani, Swapnesh & McKiernan, Peter
- 434-450 University corporatisation: Driving redefinition
by Parker, Lee
- 451-451 Accountancy Credit 2008 Finance
by Aalbers, Manuel B.
- 452-452 Certification Woes – A Villanelle
by Schwartz, Jeremy T.
2011, Volume 22, Issue 3
- 247-258 Accrual accounting representations in the public sector—A case of autopoiesis
by Gårseth-Nesbakk, Levi
- 259-272 Governance prescriptions under trial: On the interplay between the logics of resistance and compliance in audit committees
by Tremblay, Marie-Soleil & Gendron, Yves
- 273-287 A critique of Gray's framework on accounting values using Germany as a case study
by Heidhues, Eva & Patel, Chris
- 288-303 A practice of her own: Female career success beyond the accounting firm
by Jeacle, Ingrid
- 304-315 Accounting for the General Intellect: Immaterial labour and the social factory
by Spence, Crawford & Carter, David
- 316-332 The role of multinational companies in tax evasion and tax avoidance: The case of Nigeria
by Otusanya, Olatunde Julius
- 333-333 The perfect paper
by Beattie, Claire
- 334-334 I’ll Drink to That
by Evans, Steve
- 335-335 Poem written backwards
by Evans, Steve
- 336-336 An accounting crisis
by ter Bogt, Henk
2011, Volume 22, Issue 2
- 118-134 Paratextual framing of the annual report: Liminal literary conventions and visual devices
by Davison, Jane
- 135-147 Taking pluralism seriously: Embedded moralities in management accounting and control systems
by Dillard, Jesse & Roslender, Robin
- 148-157 Norman Macintosh: Accounting academe's joyful kynic
by Everett, Jeff
- 158-171 Relative performance evaluation and pension investment management: A challenge for ESG investing
by Himick, Darlene
- 172-182 Designing the social software
by Jönsson, Sten
- 183-199 Agency and structure in budgeting: Thesis, antithesis and synthesis
by Kilfoyle, Eksa & Richardson, Alan J.
- 200-211 Beyond disciplinary enclosures: Management control in the society of control
by Martinez, Daniel E.
- 212-227 Structuration theory: The contribution of Norman Macintosh and its application to emissions trading
by Moore, David R.J.
- 228-235 The operation of representation in accounting: A small addition to Dr. Macintosh's theory of accounting truths
by Mouritsen, Jan
- 236-242 Collective intentionality and aggressive earnings management: Developing Norman Macintosh's arguments in the debate over principles- versus rules-based accounting standards
by Okamoto, Noriaki
2011, Volume 22, Issue 1
2010, Volume 21, Issue 8
- 647-654 Paradox, accounting values, and intelligible regulation
by Arthur, Alex
- 655-668 Extensions and intensions of management control—The inclusion of health
by Holmgren Caicedo, Mikael & Mårtensson, Maria
- 669-682 An analysis of the demands on a sufficient audit: Professional appearance is what counts!
by Carrington, Thomas
- 683-695 Corporate governance—A multi-theoretical approach to recognizing the wider influencing forces impacting on organizations
by Christopher, Joe
- 696-710 “Who am I? Where are we? Where do we go from here?” Marxism, voice, representation, and synthesis
by James, Kieran
- 711-723 “No accounting for these people”: Shell in Ireland and accounting language
by Killian, Sheila
- 724-738 Perspectives on accounting, commonalities & the public sphere
by Lehman, Glen
- 739-753 Taking the customer into account: Transcending the construction of the customer through the promotion of self-accounting
by Roslender, Robin & Hart, Susan J.
- 754-769 Performance auditing
by Tillema, Sandra & ter Bogt, Henk J.
- 770-770 Playing the Blame Game
by Ahlawat, Sunita & Sumski, Alan
- 771-771 Confusing communication
by Daff, Lyn
2010, Volume 21, Issue 7
- 545-559 Autopoiesis and general anti-avoidance rules
by Hikaka, Geraldine & Prebble, John
- 560-572 Backstage in legal theatre: A Foucauldian interpretation of ‘Rationes Decidendi’ on the question of taxable business profits
by Edgley, Carla R.P.
- 573-583 Humpty Dumpty's guide to tax law: Rules, principles and certainty in taxation
by James, Malcolm
- 584-596 The emergence of the tax official into a T-shaped knowledge expert
by Tuck, Penelope
- 597-610 Power and ideas: The development of retirement savings taxation in Australasia
by Marriott, Lisa
- 611-618 Carbon tax: Challenging neoliberal solutions to climate change
by Andrew, Jane & Kaidonis, Mary A. & Andrew, Brian
- 619-630 Creating institutional meaning: Accounting and taxation law perspectives of carbon permits
by Mete, Pamela & Dick, Caroline & Moerman, Lee
- 631-641 Bio-pharma: A financialized business model
by Andersson, Tord & Gleadle, Pauline & Haslam, Colin & Tsitsianis, Nick
- 642-645 The problematics of financialization: Critical reflections
by Haslam, Jim
2010, Volume 21, Issue 6
- 445-467 Assessing corporate social performance: Strategies of legitimation and conflicting ideologies
by Bessire, Dominique & Onnée, Stéphane
- 468-485 Humanitarian accountability and performance in the Théâtre de l’Absurde
by Everett, Jeff & Friesen, Constance
- 486-495 Accounting for Foucault
by McKinlay, Alan & Pezet, Eric
- 496-508 CPA licensure without examination: Legitimation and resistance
by Sathe, Richard S.
- 509-521 Sorting and comparing: Standard-setting and “ethical” categories
by Young, Joni J. & Williams, Paul F.
- 522-523 Lamentations
by Molisa, Pala
- 524-524 Accountability and solidarity: Will you stand with me?
by Molisa, Pala
- 525-528 White Business Education
by Molisa, Pala
- 529-529 Loveless accounts
by Molisa, Pala
- 530-531 Blood accounting
by Molisa, Pala
- 532-532 Accounting as the struggle against forgetting
by Molisa, Pala
- 533-535 Don’t look at my finger; look at the moon
by Molisa, Pala
2010, Volume 21, Issue 5
- 361-373 Accounting infrastructure and accountability in the management of public expenditure in developing countries: A focus on Nigeria
by Iyoha, F.O. & Oyerinde, D.
- 374-389 Accounting for privatisation in Africa? Reflections from a critical interdisciplinary perspective
by Josiah, Jairos & Burton, Bruce & Gallhofer, Sonja & Haslam, Jim
- 390-401 Narrative accounting disclosure: Its role in the gold mining industry on the Gold Coast 1900–1949
by Maltby, Josephine & Tsamenyi, Mathew
- 402-419 The sign value of accounting: IMF structural adjustment programs and African banking reform
by Neu, Dean & Rahaman, Abu Shiraz & Everett, Jeff & Akindayomi, Akinloye
- 420-427 Critical accounting research in Africa: Whence and whither
by Rahaman, Abu Shiraz
- 428-442 Post-privatization performance and organizational changes: Case studies from Ghana
by Tsamenyi, Mathew & Onumah, Joseph & Tetteh-Kumah, Edmund
- 443-443 African critical studies
by Sy, Aida
2010, Volume 21, Issue 4
- 253-265 Personality preferences of accounting and non-accounting graduates seeking to enter the accounting profession
by Andon, Paul & Chong, Kar Ming & Roebuck, Peter
- 266-282 Constructing performance measurement in the public sector
by Arnaboldi, Michela & Azzone, Giovanni
- 283-293 Using neo-institutionalism to advance social and environmental accounting
by Ball, Amanda & Craig, Russell
- 294-302 Listening to accounting
by Bettner, Mark S. & Frandsen, Ann-Christine & McGoun, Elton G.
- 303-317 The hand that rocks the cradle: Disciplinary socialization at the American Accounting Association's Doctoral Consortium
by Fogarty, Timothy J. & Jonas, Gregory A.
- 318-328 Successfully reshaping the ownership relationship by reducing ‘moral debt’ and justly distributing residual claims: The cases from Scott Bader Commonwealth and the John Lewis Partnership
by Guidi, Marco G.D. & Hillier, Joe & Tarbert, Heather
- 329-341 The European Union's accounting policy analyzed from an ethical perspective: The case of petroleum resources, prospecting and evaluation
by Noël, Christine & Ayayi, Ayi Gavriel & Blum, Véronique
- 342-356 The dark side of transfer pricing: Its role in tax avoidance and wealth retentiveness
by Sikka, Prem & Willmott, Hugh
- 357-357 The downhill run
by Parker, Lee D.
- 358-358 Policy bureau
by Parker, Lee D.
- 359-359 Corporate consignment
by Parker, Lee D.
2010, Volume 21, Issue 3
- 183-194 Accounting for competitive advantage: The resource-based view of the firm and the labour theory of value
by Bowman, C. & Toms, S.
- 195-210 The neoliberal project—Local taxation intervention in Scotland
by Cooper, Christine & Danson, Mike & Whittam, Geoff & Sheridan, Tommy
- 211-220 Knowledge, risk and Beck: Misconceptions of expertise and risk
by Hanlon, Gerard
- 221-231 Other lives in accounting: Critical reflections on oral history methodology in action
by Haynes, Kathryn
- 232-242 Performativity and the politics of identity: Putting Butler to work
by McKinlay, Alan
- 243-251 How to construct an actor-network: Management accounting from idea to practice
by Pipan, Tatiana & Czarniawska, Barbara
2010, Volume 21, Issue 2
- 107-117 Disharmony in international accounting standards setting: The Chinese approach to accounting for business combinations
by Baker, C. Richard & Biondi, Yuri & Zhang, Qiusheng
- 118-133 Performance measurement systems and their relation to strategic learning: A case study in a software-developing organization
by Fried, Andrea
- 134-158 Auditors as modern pharmakoi: Legitimacy paradoxes and the production of economic order
by Guénin-Paracini, Henri & Gendron, Yves
- 159-168 Accounting for ourselves: Are academics exploited workers?
by Harding, Nancy & Ford, Jackie & Gough, Brendan
- 169-170 Goldilocks and the Three Evils
by L’Huillier, Barbara
2010, Volume 21, Issue 1
- 1-13 Crucial silences: When accountability met PFI and finance capital
by Asenova, Darinka & Beck, Matthias
- 14-17 Accounting, risk, and revolution
by Harney, Stefano
- 18-30 The individual learning account experiment in the UK: A conjunctural crisis?
by Lee, Bill
- 31-50 Class, social deprivation and accounting education in Scottish schools: Implications for the reproduction of the accounting profession and practice
by McPhail, Ken & Paisey, Catriona & Paisey, Nicholas J.
- 51-62 Fusion of expertise among accounting faculty: towards an expertise model for academia in accounting
by Njoku, Jonathan C. & van der Heijden, Beatrice I.J.M. & Inanga, Eno L.
- 63-75 Reconciling conflict: The role of accounting in the American Indian Trust Fund debacle
by Oakes, Leslie S. & Young, Joni J.
- 76-89 Cargo cult science and the death of politics: A critical review of social and environmental accounting research
by Spence, Crawford & Husillos, Javier & Correa-Ruiz, Carmen
- 90-95 The social risk–rent thesis: A reply to Harney
by Toms, J.S.
- 96-103 The labour theory of value, risk and the rate of profit
by Toms, J.S.
- 104-104 The corporate city
by Palpacuer, Florence
2009, Volume 20, Issue 8
- 875-883 Understanding accounting through conceptual metaphor: ACCOUNTING IS AN INSTRUMENT?
by Amernic, Joel & Craig, Russell
- 884-895 Postcards from the Front: Changing narratives in UK financial services
by Collins, David & Dewing, Ian & Russell, Peter
- 896-909 Constructing meaning in the service of power: An analysis of the typical modes of ideology in accounting textbooks
by Ferguson, John & Collison, David & Power, David & Stevenson, Lorna
- 910-920 The Third Policeman: ‘The true and fair view’, language and the habitus of accounting
by Hamilton, Gavin & Ó hÓgartaigh, Ciarán
- 921-932 Critical insights into contemporary Islamic accounting
by Kamla, Rania
- 933-943 Why do controls fail? Results of an Italian survey
by Minelli, Eliana & Rebora, Gianfranco & Turri, Matteo
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