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Content
September 2007, Volume 20, Issue 5
- 729-764 Doing the truth: religion – deconstruction – justice, and accounting
by John Francis McKernan & Katarzyna Kosmala - 765-788 Audit committee effectiveness: informal processes and behavioural effects
by Stuart Turley & Mahbub Zaman - 790-792 Cost analysis: the acquisition of the items listed in a popular Christmas song
by Dianne M. Dean
July 2007, Volume 20, Issue 4
- 505-521 What gets measured gets … on indicating, mobilizing and acting
by Bino Catasús & Sofi Ersson & Jan‐Erik Gröjer & Fan Yang Wallentin - 522-548 Intellectual capital, management accounting practices and corporate performance
by Mike Tayles & Richard H. Pike & Saudah Sofian - 549-573 Public sector accrual accounting: institutionalising neo‐liberal principles?
by Sheila Ellwood & Susan Newberry - 574-619 Accounting for the nation‐state in mid nineteenth‐century Thailand
by Philip Constable & Nooch Kuasirikun - 620-627 Risk reporting by the largest UK companies: readability and lack of obfuscation
by Philip M. Linsley & Michael J. Lawrence - 629-630 How to “cook your books” — a recipe for disaster
by Lorne Stewart Cummings
June 2007, Volume 20, Issue 3
- 333-355 Engaging with organisations in pursuit of improved sustainability accounting and performance
by Carol A. Adams & Carlos Larrinaga‐González - 356-381 Theorizing engagement: the potential of a critical dialogic approach
by Jan Bebbington & Judy Brown & Bob Frame & Ian Thomson - 382-402 Making a difference
by Carol A. Adams & Patty McNicholas - 403-422 Environmental management systems as an embedding mechanism: a research note
by Esther Albelda Pérez & Carmen Correa Ruiz & Francisco Carrasco Fenech - 423-445 Social accounting at Traidcraft plc
by Colin Dey - 446-471 From functional to social accountability
by Brendan O'Dwyer & Jeffrey Unerman - 472-494 The views of corporate managers on the current state of, and future prospects for, social reporting in Bangladesh
by Ataur Rahman Belal & David L. Owen
April 2007, Volume 20, Issue 2
- 177-209 Accounting and accountability in ancient civilizations: Mesopotamia and ancient Egypt
by Salvador Carmona & Mahmoud Ezzamel - 210-236 Household accounting in Australia: a microhistorical study
by Garry D. Carnegie & Stephen P. Walker - 237-268 Accounting and public sector reforms
by Monir Zaman Mir & Abu Shiraz Rahaman - 269-296 Drivers of corporate voluntary disclosure
by Giacomo Boesso & Kamalesh Kumar - 297-317 Accountability through activism: learning from Bourdieu
by Mark Shenkin & Andrea B. Coulson
March 2007, Volume 20, Issue 1
- 11-40 Experiencing institutionalization: the development of new budgets in the UK devolved bodies
by Mahmoud Ezzamel & Noel Hyndman & Åge Johnsen & Irvine Lapsley & June Pallot - 41-73 Household accounting in Australia
by Garry D. Carnegie & Stephen P. Walker - 74-100 Rhetoric in standard setting: the case of the going‐concern audit
by Walter Masocha & Pauline Weetman - 101-132 Framing and overflowing of public sector accountability innovations
by Mark Christensen & Peter Skærbæk - 133-158 Photographs and accountability: cracking the codes of an NGO
by Jane Davison - 160-161 The road to profit
by Sharron O'Neill
November 2006, Volume 19, Issue 6
- 785-792 Perspectives on “new” models of business reporting: a reflective note
by James Guthrie & Christina Boedker - 793-819 Social, environmental and sustainability reporting and organisational value creation?
by Rob Gray - 820-841 Problematising intellectual capital research: ostensive versus performative IC
by Jan Mouritsen - 842-857 Balancing dilemmas of the balanced scorecard
by Ulf Johanson & Matti Skoog & Andreas Backlund & Roland Almqvist - 858-892 Good hours, bad hours and auditors' defence mechanisms in audit firms
by Breda Sweeney & Bernard Pierce - 893-917 Measuring general managers' performances
by Kenneth A. Merchant - 918-944 Going where no accounting historian has gone before
by T.A. Lee - 946-952 The fortunes of Dan Synergy
by Andrew Taylor
September 2006, Volume 19, Issue 5
- 625-630 Online reporting: accounting in cybersociety
by Sonja Gallhofer & Jim Haslam - 631-662 WebTrust and the “commercialistic auditor”
by Michael Barrett & Yves Gendron - 663-680 Epistemological objectivity in financial reporting
by C. Richard Baker - 681-718 The emancipatory potential of online reporting
by Sonja Gallhofer & Jim Haslam & Elizabeth Monk & Clare Roberts - 719-758 And they all lived happily ever after?
by Catriona Paisey & Nicholas J. Paisey - 759-769 The internet and possibilities for counter accounts: some reflections
by Prem Sikka - 770-773 Response to Prem Sikka's reflections on the internet and possibilities for counter accounts
by Sonja Gallhofer & Jim Haslam & Elizabeth Monk & Clare Roberts - 774-778 The internet and possibilities for counter accounts: some reflections
by Catriona Paisey & Nicholas J. Paisey
July 2006, Volume 19, Issue 4
- 465-492 The role of functional specialists in shaping controls within supply networks
by Suresh Cuganesan - 493-511 Differential patterns of textual characteristics and company performance in the chairman's statement
by Mark A. Clatworthy & Michael John Jones - 512-539 Profit and the legitimacy of the Canadian banking industry
by Gaétan Breton & Louise Côté - 540-563 Strategic posture, financial performance and environmental disclosure
by Vanessa Magness - 564-591 Private social, ethical and environmental disclosure
by Jill Frances Solomon & Aris Solomon - 592-612 Reflections on the theoretical underpinnings of the general‐purpose financial reports of Australian government departments
by Janet Mack & Christine Ryan
May 2006, Volume 19, Issue 3
- 305-318 On James Bond and the importance of NGO accountability
by Jeffrey Unerman & Brendan O'Dwyer - 319-348 NGOs, civil society and accountability: making the people accountable to capital
by Rob Gray & Jan Bebbington & David Collison - 349-376 Theorising accountability for NGO advocacy
by Jeffrey Unerman & Brendan O'Dwyer - 377-404 Accounting and navigating legitimacy in Tanzanian NGOs
by Andrew Goddard & Mussa Juma Assad - 405-427 Microfinance: accountability from the grassroots
by Rob Dixon & John Ritchie & Juliana Siwale - 428-451 In pursuit of global regulation
by Anne Loft & Christopher Humphrey & Stuart Turley
March 2006, Volume 19, Issue 2
- 169-185 People as prophets: liberation theology as a radical perspective on accounting
by Lee Moerman - 186-204 Managed investments, managed disclosures: financial services reform in practice
by Matthew Haigh - 205-227 The power of the lens
by Helen Irvine & Hemant Deo - 228-255 Do financial markets care about social and environmental disclosure?
by Alan Murray & Donald Sinclair & David Power & Rob Gray - 256-271 Public sector accountability and commercial‐in‐confidence outsourcing contracts
by Allan D. Barton - 272-290 The actual implementation of accruals accounting
by Ciaran Connolly & Noel Hyndman
January 2006, Volume 19, Issue 1
- 5-16 Editorial
by James Guthrie & Lee Parker - 17-46 The influence of the “organisation” on the logics of action‐pervading disciplinary decision making
by Mary Canning & Brendan O'Dwyer - 47-81 Mediating between colonizer and colonized in the American empire
by Maria Cadiz Dyball & Wai Fong Chua & Chris Poullaos - 82-95 The mobilization of accounting in preening for privatization
by Russell Craig & Joel Amernic - 96-114 Cross‐sectional effects in community disclosure
by David Campbell & Geoff Moore & Philip Shrives - 115-145 Getting in, getting on and getting out: reflections on a qualitative research project
by Helen Irvine & Michael Gaffikin
December 2005, Volume 18, Issue 6
- 713-732 Disclosure of information on intellectual capital in Danish IPO prospectuses
by Per Nikolaj Bukh & Christian Nielsen & Peter Gormsen & Jan Mouritsen - 733-755 Budgetary reforms
by Pamela Edwards & Mahmoud Ezzamel & Keith Robson - 756-783 Empirical study of a venture capital relationship
by Julia A. Smith - 784-815 The evolution of accruals‐based Crown (government) financial statements in New Zealand
by Joanne Lye & Hector Perera & Asheq Rahman - 816-841 The adoption of international accounting standards in Bangladesh
by Monir Zaman Mir & Abu Shiraz Rahaman - 842-860 Social and environmental accountability research
by Lee D. Parker - 861-882 Photography and voice in critical qualitative management research
by Samantha Warren - 884-884 Half a pound of tuppeny rice
by Kerry Jacobs - 885-888 Three poems on organisation, control and exchange
by Gavin C. Reid - 889-889 No barter
by Ray Stuart
October 2005, Volume 18, Issue 5
- 585-591 Editorial
by Dean Neu & Cameron Graham - 592-607 Accounting for the public interest: public ineffectuals or public intellectuals?
by Christine Cooper - 608-630 The rules are no game
by Jesse F. Dillard & Linda Ruchala - 631-647 Accounting for the public interest: a Japanese perspective
by Norio Sawabe - 648-674 Public sector reforms and the public interest
by Shahzad Uddin & Mathew Tsamenyi - 675-689 Accounting and the public interest
by Cheryl R. Lehman - 690-703 What is the meaning of “the public interest”?
by C. Richard Baker
August 2005, Volume 18, Issue 4
- 453-491 Analysis of a failed jurisdictional claim
by William E. Shafer & Yves Gendron - 492-517 Mandatory environmental disclosures in a legitimacy theory context
by Janet Luft Mobus - 518-536 London and County Securities: a case study in audit and regulatory failure
by Derek Matthews - 537-563 Students as consumers?
by Sven Modell - 565-576 The search for a conceptual framework
by Michael Page
June 2005, Volume 18, Issue 3
- 313-345 Customer disclosures, impression management and the construction of legitimacy
by Stuart Ogden & Julia Clarke - 346-373 Environmental accounting and change in UK local government
by Amanda Ball - 374-389 Social reporting in the tobacco industry: all smoke and mirrors?
by Lee Moerman & Sandra Van Der Laan - 390-409 The art of compromise? The individual and organisational legitimacy of “irregular auditing”
by Olivier Herrbach - 410-433 Knowing “the price of everything and the value of nothing”: accounting for heritage assets
by Keith Hooper & Kate Kearins & Ruth Green - 434-440 The conceptual arguments concerning accounting for public heritage assets: a note
by Allan Barton - 443-443 The first poem of the financial year
by Patricia Irvine - 444-446 Guadalajara
by Caroline Ramsey
April 2005, Volume 18, Issue 2
- 185-188 Crossing the great divide: critiquing the sacred secular dichotomy in accounting research
by Ken McPhail & Tim Gorringe & Rob Gray - 189-210 The sacred and the secular: examining the role of accounting in the religious context
by Kerry Jacobs - 211-237 Balancing money and mission in a local church budget
by Helen Irvine - 238-254 Does one size fit all? The sacred and secular divide revisited with insights from Niebuhr's typology of social action
by Les Hardy & Harry Ballis - 255-297 Accountability and control in a cat's cradle
by Anthony J. Berry - 299-300 Born again accountants
by Ashley Burrowes & Milorad Novicevic - 301-301 A song from the corporate woods
by Diane Roberts - 302-303 Notes from “The Rabbit Hole”
by Özgür Özmen Uysal
February 2005, Volume 18, Issue 1
- 5-13 Welcome to “the rough and tumble”
by Lee Parker & James Guthrie - 14-43 Perceptions on the emergence and future development of corporate social disclosure in Ireland
by Brendan O'Dwyer & Jeffrey Unerman & John Bradley - 44-73 Stability and change: an institutionalist study of management accounting change
by A.K. Siti‐Nabiha & Robert W. Scapens - 74-99 Power and international accounting standard setting
by Winston Chee Chiu Kwok & David Sharp - 100-135 The withering of criticism
by Tony Tinker - 136-146 The withering of tolerance and communication in interdisciplinary accounting studies
by Prem Sikka & Hugh Willmott - 147-149 Reactions on reading “The withering of criticism”;
by Robert W. Scapens - 150-154 “It may well be that Briloff is the nearest US equivalent to Sikka”
by Tony Tinker & Chris Carter - 155-157 On‐line
by Dianne M. Dean - 158-159 The memory of the future
by Simon Lenthen - 160-163 June Pallot: from architect to accountant
by Irvine Lapsley - 164-167 June Pallot: contribution to New Zealand public policy debate
by Susan Newberry - 168-170 In memory of Professor June Pallot
by Richard Laughlin - 171-172 Poem: to June Pallot
by Kathleen Gallagher
December 2004, Volume 17, Issue 5
- 675-704 Management accounting change in South Africa
by Nelson Maina Waweru & Zahirul Hoque & Enrico Uliana - 705-730 Management of crisis
by Elewechi Okike - 731-757 The ethical, social and environmental reporting‐performance portrayal gap
by Carol A. Adams - 758-778 Theoretical perspectives on accounting for labor on slave plantations of the USA and British West Indies
by Thomas N. Tyson & Richard K. Fleischman & David Oldroyd - 779-812 Management control in audit firms
by Breda Sweeney & Bernard Pierce
September 2004, Volume 17, Issue 4
- 506-542 The making and remaking of organization context
by Jesse F. Dillard & John T. Rigsby & Carrie Goodman - 543-577 Budgetary practices and accountability habitus
by Andrew Goddard - 578-603 Accounting and the holocausts of modernity
by Dean Neu & Cameron Graham - 604-628 Postsocial relations
by Alan Lowe - 629-660 Corporate social accounting disclosure in Thailand
by Nongnooch Kuasirikun & Michael Sherer
July 2004, Volume 17, Issue 3
- 320-326 Accounting and theology, an introduction
by Ken McPhail & Tim Gorringe & Rob Gray - 327-360 Accounting, love and justice
by John Francis McKernan & Katarzyna Kosmala MacLullich - 361-381 Accounting and accountability in the Iona Community
by Kerry Jacobs & Stephen P. Walker - 382-407 Accounting and liberation theology
by Sonja Gallhofer & Jim Haslam - 408-441 God's fund managers
by Niklas Kreander & Ken McPhail & David Molyneaux - 442-475 The Enlightenment and its discontents
by Tony Tinker - 476-497 Sacred vestiges in financial reporting
by Jane Davison
April 2004, Volume 17, Issue 2
- 178-209 Intellectual capital accounting in the UK
by Robin Roslender & Robin Fincham - 210-248 Language, translation and the problem of international accounting communication
by Lisa Evans - 249-275 Managing financial performance at an ethical investment fund
by Christopher J. Cowton - 276-305 A construction of auditor independence in the Czech Republic: local insights
by Pat Sucher & Katarzyna Kosmala‐MacLullich
February 2004, Volume 17, Issue 1
- 7-16 Diversity andAAAJ: interdisciplinary perspectives on accounting, auditing and accountability
by James Guthrie & Lee Parker - 17-40 The politics of the changing forms of accounting
by Peter Skærbæk & Preben Melander - 41-58 The deployment of accounting‐related rhetoric in the prelude to a privatization
by Russell Craig & Joel Amernic - 59-84 Policing the police service
by Zahirul Hoque & Sharee Arends & Rebecca Alexander - 85-120 Japanese cost management meets Sri Lankan politics
by Danture Wickramasinghe & Trevor Hopper & Chandana Rathnasiri - 121-152 Internal control in Trinidad and Tobago religious organizations
by Anthony R. Bowrin
December 2003, Volume 16, Issue 5
- 727-761 Beyond a critique of pure reason: From policy to politics to praxis in environmental and social research
by Tony Tinker & Rob Gray - 762-789 Accounting for biodiversity: operationalising environmental accounting
by Michael John Jones - 790-820 Understanding the dynamics of the Australian accounting profession: A prosopographical study of the founding members of the Incorporated Institute of Accountants, Victoria, 1886 to 1908
by Garry D. Carnegie & John Richard Edwards & Brian P. West - 821-852 The railway mania of 1845‐1847: Market irrationality or collusive swindle based on accounting distortions?
by S. McCartney & A.J. Arnold - 853-886 Corporate propaganda: its implications for accounting and accountability
by David J. Collison
October 2003, Volume 16, Issue 4
- 523-557 Conceptions of corporate social responsibility: the nature of managerial capture
by Brendan O’Dwyer - 558-581 Voluntary social reporting in three FTSE sectors: a comment on perception and legitimacy
by David Campbell & Barrie Craven & Philip Shrives - 582-605 Accounting and the construction of the standard house
by Ingrid Jeacle - 606-639 Identifying the woman behind the “railed‐in desk”: The proto‐feminisation of bookkeeping in Britain
by Stephen P. Walker - 640-661 Risk management: The reinvention of internal control and the changing role of internal audit
by Laura F. Spira & Michael Page - 662-708 What counts as “theory” in qualitative management and accounting research? Introducing five levels of theorizing
by Sue Llewelyn
August 2003, Volume 16, Issue 3
- 332-341 Public private partnerships: an introduction
by Jane Broadbent & Richard Laughlin - 342-371 Value for money tests and accounting treatment in PFI schemes
by David Heald - 372-396 The social construction of financial statement elements under Private Finance Initiative schemes
by Brian A. Rutherford - 397-421 Partnerships: for better, for worse?
by Pamela Edwards & Jean Shaoul - 422-445 Evaluating the Private Finance Initiative in the National Health Service in the UK
by Jane Broadbent & Jas Gill & Richard Laughlin - 446-466 Investigating Enron as a public private partnership
by C. Richard Baker - 467-492 Fiscal (ir)responsibility: privileging PPPs in New Zealand
by Susan Newberry & June Pallot - 493-511 Driving privately financed projects in Australia: what makes them tick?
by Linda M. English & James Guthrie
May 2003, Volume 16, Issue 2
- 159-185 A critique of the descriptive power of the private interest model of professional accounting ethics
by Mary Canning & Brendan O’Dwyer - 186-207 The development of the specialist accounting history literature in the English language
by Garry D. Carnegie & Cheryl S. McWatters & Brad N. Potter - 208-243 Management accounting system integration in corporate mergers
by Markus Granlund - 244-274 The UK’s framework approach to auditor independence and the commercialization of the accounting profession
by David B. Citron - 275-297 Measuring large UK accounting firm profit margins, mergers and concentration
by Aneirin Sioˆn Owen - 298-315 The role of accounting in the enterprise bargaining process of an Australian university
by Monir Zaman Mir & Abu Shiraz Rahaman
March 2003, Volume 16, Issue 1
- 18-30 Intellectual capital and the capital market: the circulability of intellectual capital
by Jan Mouritsen - 31-38 Why are capital market actors ambivalent to information about certain indicators on intellectual capital?
by UIf Johanson - 39-48 Intellectual capital and the capital market – organisation and competence
by John Holland - 49-56 The relevance of intellectual capital disclosure: a paradox?
by Per Nikolaj Bukh - 57-69 Factors explaining the inefficient valuation of intangibles
by Manuel García‐Ayuso - 70-103 The changing internal market for ethical discourses in the Canadian CA profession
by Dean Neu & Constance Friesen & Jeffery Everett - 104-140 Cash to accrual and cash to accrual
by Julie E.M. Scott & Jill L. McKinnon & Graeme L. Harrison
December 2002, Volume 15, Issue 5
- 622-654 Accounting choices: technical and political trade‐offs and the UK’s private finance initiative
by Jane Broadbent & Richard Laughlin - 655-688 Development of the accounting profession and practices in the public sector – a hegemonic analysis
by Andrew Goddard - 689-718 Exploring comparative international accounting history
by Garry D. Carnegie & Christopher J. Napier - 719-732 Product quality, environmental accounting and quality performance
by Alan S. Dunk - 733-757 Genealogical method and analysis
by Kate Kearins & Keith Hooper
October 2002, Volume 15, Issue 4
- 450-477 Economic man and disciplinary boundaries
by Robert White & Dallas Hanson - 478-500 Corporate annual reports: research perspectives used
by Patricia Stanton & John Stanton - 501-522 The information gap in annual reports
by Jill Hooks & David Coy & Howard Davey - 523-545 Developments in content analysis: a transitivity index andDICTIONscores
by Robin Sydserff & Pauline Weetman - 546-564 Measurement distortion of graphs in corporate reports: an experimental study
by Vivien Beattie & Michael John Jones - 565-593 Colour graphics and task complexity in multivariate decision making
by Stella So & Malcolm Smith - 594-608 Communication and antithesis in corporate annual reports: a research note
by Jane Davison - 609-616 Signaling gender diversity through annual report pictures
by Richard A. Bernardi & David F. Bean & Kristen M. Weippert
August 2002, Volume 15, Issue 3
- 282-311 Introduction
by Craig Deegan - 312-343 An examination of the corporate social and environmental disclosures of BHP from 1983‐1997
by Craig Deegan & Michaela Rankin & John Tobin - 344-371 Environmental disclosures in the annual report
by Gary O’Donovan - 372-405 Securing organizational legitimacy
by Markus J. Milne & Dennis M. Patten - 406-436 Managerial perceptions of corporate social disclosure
by Brendan O’Dwyer
May 2002, Volume 15, Issue 2
- 143-161 Exploring accounting presence and absence: case studies from Bangladesh
by Kerry Jacobs & Jeff Kemp - 162-183 Understanding non‐financial performance measurement practices in Japanese banks
by Mostaque Hussain & Zahirul Hoque