Results sky high: “DAMN”ing marking forever
AbstractPurpose– The aim of this paper is to stimulate further discussion on divergent institutional and academic needs for effective marking processes to evaluate student work in Australian...
View Article“The accounting conference”
AbstractPurpose– The paper's aim is to be a satirical reflection of participant experiences at an accounting conference. Design/methodology/approach– This is a poetic exposition. Findings– The paper...
View ArticleMoral accounting? Employee disclosures from a stakeholder accountability...
AbstractPurpose– The purpose of this paper is to examine how disclosure of employee issues by a large UK bank may or may not promote transparency and accountability (as assessed by the completeness of...
View ArticleAccounting ambiguity and structural change
AbstractPurpose– The purpose of this paper is to present an emergent model showing the change potential inherent in the mirroring of time-space bound metrics and numbers in management accounting (MA)...
View ArticleDescriptive, instrumental and strategic approaches to corporate social...
AbstractPurpose– The purpose of this study is to investigate whether the descriptive, instrumental, and strategic approaches to corporate social responsibility (CSR) are related to corporate...
View ArticleSexuality and sexual symbolism as processes of gendered identity formation:...
AbstractPurpose– The aim of this paper is to critically evaluate sexuality and sexual symbolism within the organisational culture of an accounting firm to explore how it is implicated in processes of...
View ArticleFreedom and Responsibility for French Universities: from global steering to...
AbstractPurpose - This paper seeks to extend the understanding of how formal management control systems (MCS) contribute to the construction of performance management systems (PMS) in the French Higher...
View ArticleThe practice turn in environmental reporting: A study into current practices...
AbstractPurpose - This paper explores environmental reporting in the Australian Commonwealth public sector through the focus on departments with a primary responsibility for social and environmental...
View ArticleRethinking the Sacred and Secular Divide: Accounting and Accountability...
AbstractPurpose - Informed by the work of Laughlin and Booth, the paper analyses the role of accounting and accountability practices within the 15th century Roman Catholic Church, more specifically...
View ArticleAccountability and giving accounts: informal reporting practices in a...
AbstractPurpose - Focusing on Sanitarium, a commercial-charity operating as a department of a church, the paper uses Mashaw’s (2006) taxonomy to examine this organisation’s informal reporting in the...
View ArticleConstructing a research network: accounting knowledge in production
AbstractPurpose - This paper contributes to the sociology-of-science type of accounting literature, addressing how accounting knowledge is established, advanced and extended.Design/methodology/approach...
View ArticleBiodiversity Reporting in Denmark
AbstractPurpose - This paper aims to suggest that companies have ethical reasons to report about biodiversity and investigates whether companies act on these reasons by examining the extent of...
View ArticleBiodiversity offsetting: Problematisation of an emerging governance regime
AbstractPurpose - The paper analyses accounting rationalities and practices which lie behind biodiversity offsetting. The way in which accounting functions as a technology of government through the...
View ArticleMAINSTREAMING BIODIVERSITY ACCOUNTING: POTENTIAL IMPLICATIONS FOR A...
AbstractPurpose - The paper seeks to respond to calls by Jones (British Accounting Review, 1996) for more studies exploring the possibility of operationalising accounting for biodiversity....
View ArticleBiodiversity reporting in Sweden: Corporate disclosure and preparers’ views
AbstractPurpose - The purpose of this article is to provide an account of the quantity, location and intentions behind companies’ biodiversity disclosure.Design/methodology/approach - This study...
View ArticleBiodiversity valuation and the discount rate problem
AbstractPurpose - To demonstrate that the application of standard environmental accounting practices for estimating long-term discount rates is likely to lead to the rejection of biodiversity-sensitive...
View ArticleBringing tropical forest biodiversity conservation into financial accounting...
AbstractPurpose - This paper seeks to examine how the biodiversity comprising a tropical forest ecosystem is being protected as a result of having its conservation brought into financial accounting...
View ArticleProblematising Accounting for Biodiversity
AbstractPurpose - This paper problematises ‘Accounting for Biodiversity’ and provides a framework for analysing and understanding the role of accounting in preserving and enhancing biodiversity on...
View ArticleAuditor Obligations in an evolving legal landscape
AbstractPurpose - This article looks at auditor obligations to their clients and potentially to third parties such as investors with a focus upon the quality of financial disclosure in an evolving...
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