.... Findings Before Italian unification, when the country was under the influence of foreign powers, procedures for the control of discourse ensured that French theory, especially Edmond Degrange's “five accounts theory” was dominant. This changed with the unification of Italy, when the transformed socio...

... compliance practice by drawing on Bourdieu's concepts of field, capital and habitus to conceptualise the tax field as a site of struggle for power and control by the IRD, accountants and indigenous entrepreneurs. Findings This study demonstrates how the tax field is structured as a game between tax...

... the environment but were a means to reinforce the power of the State. Research limitations/implications The paper can inform future works that investigate the ways in which environmental policies and accounting are used to pursue far-reaching governmental goals. It encourages scholars to examine further...

...N. Rowbottom Purpose The paper uses theoretical conceptions of power and orchestration to analyse the role of the Corporate Reporting Dialogue on the global standardisation of sustainability reporting. Design/methodology/approach The paper adopts an interpretive approach and draws...

... may be seen at http://creativecommons.org/licences/by/4.0/legalcode Accounting profession History Power Social closure Italy I am of the opinion that all the world would greatly benefit … in the same way as they now do from the fact that Notaries are given authority to practice only...

...Annika Beelitz; Doris M. Merkl-Davies Purpose The purpose of this paper is to examine a case of companies cooperating with the State to prevent a public controversy over nuclear power following the Fukushima disaster and achieve mutually beneficial policy outcomes. It analyses the private...

...Lyndie Bayne; Sharon Purchase; Ann Tarca Purpose The purpose of this paper is twofold: first, the use of power in a business network context is investigated, in relation to companies’ environmental reporting and practice choices. Second, the environmental reporting-practice portrayal gap...

...Peni Fukofuka; Kerry Jacobs Purpose The purpose of this paper is to explore the fluid role of accounting both as a form of power and resistance in the context of World Bank projects in the Island Kingdom of Tonga. Design/methodology/approach Bourdieu’s concepts of doxa and capital provided...

...Margaret M. Cullen; Niamh M. Brennan Purpose Boards of directors are assumed to exercise three key accountability roles – control, monitoring and oversight roles. By researching one board type – investment fund boards – and the power relations around those boards, the purpose of this paper...

... the organization, rather than improving knowledge inside the centre. Yulia Sidorova is the corresponding author and can be contacted at: yulia.sidorova@polimi.it © Emerald Publishing Limited 2017 Emerald Publishing Limited Licensed re-use rights only Social media Accounting Power Action...

... in which internal auditing is deployed as a technology for exercising power. Innovative theoretical approaches, increasingly advocated for accounting and auditing research (Guthrie and Parker, 2012), therefore, are needed to address such theoretical difficulties by enabling us to understand complex...

... environmental outcomes within a commercial setting. The purpose of this paper is to expose the inside details of an organisation that tried but failed, and highlights the role of power and politics in its demise. Design/methodology/approach The “processual” or “contextualist” (Burns, 2000, p. 568...

... of position-practice relationships which highlighted the interplay of the internal structures, capabilities and the roles of both power and trust of the agent(s)-in-focus. A meso-level analysis of the Victorian water industry highlighted how it was able to mediate the exercise of power by the macro level...

... crisis. This offers a distinctive interpretation of events. This study examines the merits of widely used theories in studies of public sector change namely legitimation and resource dependency theory intertwined with power and offers insights into how meaningful they are in explaining the dramatic...

...Stefania Servalli Purpose – Within the interface between power and charity, the purpose of this paper is to enhance an understanding of the role of charities in the administration of poor in local government and to explore how accounting operates in such a context. In this investigation...

...ChunLei Yang; Sven Modell Purpose The purpose of this paper is to explore how performance management practices are implicated in the exercise of power with particular reference to the ability of individual managers to balance between more or less institutionalized conceptions of performance while...