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1-7 of 7
Keywords: Framing
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Journal Articles
Accounting, Auditing & Accountability Journal (2026) 39 (9): 64–96.
Published: 06 February 2026
...Cemil Eren Fırtın; Ebru Tekin Bilbil; Tom Karlsson; Giuseppe Grossi Purpose This study aims to address the roles and consequences of multiple framings shaping the process of green city standardisation, specifically by focusing on national and local efforts to define and operationalise green city...
Journal Articles
Framing the use of performance management in universities: the paradox of business disciplines
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Accounting, Auditing & Accountability Journal (2023) 36 (4): 1194–1219.
Published: 02 November 2022
...Noel Hyndman; Mariannunziata Liguori Purpose This paper explores how performance-management systems are understood and framed through the use of rhetoric and language within universities, where not-for-profit, charitable goals are (or should be) central. It addresses the issues of: how strategic...
Journal Articles
Framing sustainable development challenges: accounting for SDG-15 in the UK
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Accounting, Auditing & Accountability Journal (2020) 33 (7): 1671–1703.
Published: 03 March 2020
.../approach The research examines a case study of the construction of the UK government's annual biodiversity report. The case is analysed to explain the process of framing a space in which the SDG-15 challenge of halting biodiversity loss is rendered calculable, such that the government can see...
Journal Articles
Seeking an ecologically defensible calculation of net loss/gain of biodiversity
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Accounting, Auditing & Accountability Journal (2019) 32 (5): 1358–1383.
Published: 08 August 2019
... biodiversity offsetting mechanism in New South Wales, Australia. Michel Callon’s framing and overflowing metaphor is used to explain how accounting devices are brought into the mechanism, to (re)frame a space of calculability and address anxieties expressed by conservationists about calculations of net loss...
Journal Articles
Counter accounts of profit: outrage to action through “just” calculation
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Accounting, Auditing & Accountability Journal (2020) 33 (4): 699–726.
Published: 11 July 2019
... as tools of resistance. Design/methodology/approach A multiple case study design, informed by framing theory, is used to trace the framing of profit from activists’ counter accounts to actions they precipitated. Specifically, the study examines counter accounts of profit from the UK abolition movement...
Journal Articles
Processes of hybridization and de-hybridization: organizing and the task at hand
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Accounting, Auditing & Accountability Journal (2019) 32 (3): 710–726.
Published: 11 April 2019
.... In total, 18 observations of meetings and 48 interviews were done. Findings The main contribution is the empirically detailed description of how hybridizing must be understood in connection to a complex task at hand. A core observation is how complexity is escaped by either an intensive framing...
Journal Articles
As frames collide: making sense of carbon accounting
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Accounting, Auditing & Accountability Journal (2011) 24 (8): 978–999.
Published: 25 October 2011
...Markus J. Milne; Suzana Grubnic; Francisco Ascui; Heather Lovell Purpose The purpose of this paper is to make sense of the tensions and contradictions between different conceptions of the meaning of carbon accounting. Design/methodology/approach The paper draws on theories of framing to help...
