...C. Richard Baker; Eve Chiapello; Jane Davison Purpose The purpose of this paper is to examine Barthes' influence on, and potential for, accounting communication research; and to apply Barthes' principles to visual images of professional accountancy. Design/methodology/approach The study seeks...

...Hanne Nørreklit; Lennart Nørreklit; Falconer Mitchell Purpose The purpose of this paper is to propose a framework (pragmatic constructivism) for a new paradigm for accounting practice. The paradigmatic base of practice is an important element in explaining, understanding, justifying and defending...

...Samantha Warren; Jane Davison; David Campbell; Ken McPhail; Richard Slack Purpose Annual reporting has moved from the conveyance of “simple” accounting numbers and more towards narrative, graphical, pictorial and broader aesthetic content conveyance. At the same time, there has been a small...

...Cameron Graham; Chris Poullaos Purpose This paper seeks to examine the social construction of the racialised, colonial subaltern accountant in the British imperial centre in the early twentieth century.. Design/methodology/approach Primary sources are used to provide an historical analysis...

...Brendan O'Dwyer; Mary Canning Purpose The purpose of this paper is to examine the operation of the Institute of Chartered Accountants in Ireland's (ICAI) complaint process from the complainant's perspective. The findings are interpreted drawing on key elements of Parker's private interest model...

...Jane Broadbent; Linda Kirkham; Naoko Komori Purpose The purpose of this paper is to open up the Anglo‐centred argument in gender and accounting by exploring the relationship of women and accounting in a different social and cultural context. Design/methodology/approach The paper draws...

...Jane Broadbent; Linda Kirkham; Stephen P. Walker Purpose This paper aims to make an assessment of the contribution made by accounting histories of women produced since 1992 and the current state of knowledge production in this subject area. Design/methodology/approach The study is based...

...Jane Broadbent; Linda Kirkham; Lee D. Parker Purpose This paper sets out to investigate and critique the corpus of recent research into gender dimensions of strategic management and accounting processes with a view to establishing the current state of knowledge and offering both future research...

...Jane Broadbent; Linda Kirkham; Jane Broadbent; Linda Kirkham Purpose The purpose of this paper is to set out some contextual issues in relation to the achievements of women accountants and academics. Design/methodology/approach This is a discussion paper that uses academic and professional...

...) in Jersey, a UK Crown Dependency. The legislation was financed and developed by the UK firms, Price Waterhouse and Ernst & Young in collaboration with a network of advisers. Findings The paper sheds light on the resources deployed by major accountancy firms to secure conditions necessary...

...Lee Moerman Purpose The purpose of this paper is to present Latin American liberation theology, a contextual theology, as a radical perspective to inform and critique accounting and issues of accountability. Design/methodology/approach The notion of sacred and secular is explored as a dualism...

...Timothy J. Fogarty; Vaughan S. Radcliffe This paper examines the historical means by which accountancy, as a mature profession, has sought to expand its practice to new areas of business. Accountancy has long been eager to satisfy perceived client needs, and in so doing foster an ever widening...

...Zhen Ping Hao While there is a growing literature on the reform of accounting practices and standards in China, relatively little has been written about practitioners. But it is they who will be doing the work!This paper traces changes in the organisation and regulation of accountancy practitioners...

...Selvaraj D. Susela This paper offers insights into the conflicts and tensions within the Malaysian accounting profession and the power struggle therein to dominate the accounting standard setting process, within the context of a rapidly developing country. It shows how interest groups and parochial...

...Manabu Sakagami; Hiroshi Yoshimi; Hiroshi Okano This study describes the history and present conditions of the accounting profession in Japan. In particular, the crises of the 1990s have highlighted the fact that Japanese CPAs operate under quite different institutional arrangements from...

...R.H. Parker; Michael Meehan The English poet Geoffrey Chaucer (c.1340‐1400) had a practical knowledge of contemporary accounting and made good use of it in The Canterbury Tales, both in his descriptions of the reeve and the merchant in the General Prologue and in the Shipman’s Tale, which can...

...Stephen P. Walker; Ken Shackleton Explores the genesis of a plan to erect a statutory “ring fence” around the accountancy profession in Britain during the 1960s. Focuses on two elemental problems in actualising a closure strategy: defining a basis for inclusion and exclusion; and, gaining...

...Tony Tinker Computer based accounting information systems (AIS) have been a major force behind the current wave of corporate downsizing and reengineering (Deloitte & Touche LLP, 1996). While greater economy and competitiveness is typically associated with these changes, conventional AIS...

...Patrick Medley Addresses four key areas where environmental accounting is important to accountants in the profession: the position today ‐ some of the key issues that accountants are responding to, and how; the pressure for change ‐ why accountants need to be concerned, and some of the pressures...

...Willie Seal; Peter Vincent‐Jones The enabling role of accounting in supporting classical contractual exchange has been extensively analysed in agency theory. In contrast, analyses the role of accounting in enabling empirically important and welfare‐enhancing long‐term relations which rely on trust...