...Dean Neu; Minqi Liu; Gregory D. Saxton Purpose This paper examines how accounting-implicated funding practices produced and normalized unequal treatment of First Nations children and families under the 1965 Canada-Ontario Agreement, and how these practices were publicly scrutinized in the 2013...

...Garry D. Carnegie Purpose This study is a history of the APIRA Conference, first held in Sydney in 1995, as a catalyst for, and further development of, the Accounting, Auditing and Accountability Journal (AAAJ) Community. It addresses the advent and development of the APIRA...

...Ruth Dimes; Fabrizio Granà; Cristiano Busco; Charl de Villiers Purpose This paper addresses the urgent need for new approaches and systems of accountability to tackle grand challenges such as climate change, resource scarcity, and inequalities. It explores the role of accounting and accountability...

...Federico Barnabè; Maria Cleofe Giorgino; Stefano Armenia Purpose This study investigates the performative role of calculative practices in urban decision-making by combining simulation tools and accounting measures. Specifically, this study proposes both theoretical and practical approaches...

...Daniela Argento; Dorota Dobija; Giuseppe Grossi; Mauricio Marrone; Luca Mora Purpose This paper aims to uncover the unaccounted effects of digital transformation on accounting, auditing and accountability. It explores the extant academic research and introduces the AAAJ Special Issue titled...

... accounting plays in constructing them as stateless non-citizens. Design/methodology/approach The paper presents a genealogy of the biopolitical governing of migrant Indian Tamils, drawing on government archives, census data and interviews with retired government officials. Findings This study shows...

...Massimo Sargiacomo; Daniel Martinez; Stefania Servalli; Antonio Gitto; Antonio D'Andreamatteo Purpose This study aims to examine how hospitals and regional and local health authorities in the Italian region of Marche accounted for and reported the use of emergency funds from the EU, the Ministry...

...ChunLei Yang; Robert W. Scapens; Christopher Humphrey Purpose The paper proposes a place-space duality, rather than a dualism, for accounting research. Design/methodology/approach The discussion is informed by the literature in human geography, which, while developing the concept of space, has...

...Martin Carlsson-Wall; Christofer Laurell; Oliver Lindqvist Parbratt; Mart Ots Purpose The paper investigates the relationship between accounting and promises in the context of digital change. Design/methodology/approach Relying on emergent literature on accounting and promises, a qualitative...

...Gloria Agyemang; Alpa Dhanani; Amanze Rajesh Ejiogu; Stephanie Perkiss Purpose This paper introduces the special issue on Race and Accounting and Accountability. In so doing, it explores racism in its historical and contemporary forms, the role of accounting and accountability in enabling racism...

...Sedzani Musundwa; Olayinka Moses Purpose This study investigates the progress of the Broad-Based Black Economic Empowerment (B-BBEE) Act 2003, and its associated Chartered Accountancy Profession Sector Code. In doing so, we explore why B-BBEE affirmative action has not yet achieved the Code's...

...Tim Kastrup; Michael Grant; Fredrik Nilsson Purpose New digital technologies are reshaping the business landscape and accounting work. This paper aims to investigate how incorporating more data and new data analytics (DA) tools impacts the role and use of judgment in financial due diligence (FDD...

...Jane Andrew; Max Baker Purpose This study explores a hegemonic alliance and the role of relational forms of accounting and accountablity in the making of contemporary capitalism. Design/methodology/approach We use the WikiLeaks “Cablegate” documents to provide an account of the detailed...

.... Design/methodology/approach The analysis combines two qualitative study designs. Empirical data is generated via a job advertisement analysis and an explorative survey with 107 subjects from management accounting/controlling and sustainability management. The generated data is interpreted against...

... academic accountants in Australia. Design/methodology/approach Extant literature is complemented with interviews of accounting academics in Australia to reveal the challenges and opportunities facing interdisciplinary researchers and reimagine prospects for the future. Findings Evidence indicates...

...Maxence Postaire; François-Régis Puyou Purpose This research interrogates how the construction of narratives and accounting forecasts contributes to managing the emotional state of actors involved in reporting meetings by promoting discourses of hope in their organization's future, mitigating...

...Stephen P. Walker Purpose The paper aims to explore the relationship between accounting and racial violence through an investigation of sharecropping in the postbellum American South. Design/methodology/approach A range of primary sources including peonage case files of the US Department...

.... Design/methodology/approach A qualitative research method was adopted. Specifically, this study draws on literature on accounting and deviant behaviors and on Suchman's theories of legitimation (1995) to interpret empirical evidence collected from archival primary sources as well as secondary sources...

... into a mere source of cash for political ends. Political appointments and legalized loopholes facilitate this by helping to nullify the safeguard accounting and other control institutions are designed to provide. Likewise, enduring poverty and rising inequality “force” citizens into a vote-buying culture...

...Martin Quinn; Alonso Moreno; Bibek Bhatta Purpose This study aims to contribute to the relatively limited historic literature on social and environmental accounting/accountability. More specifically, the study explores accounting and accountability for fisheries over time and determines potential...