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Keywords: Practice theory
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Journal Articles
Accounting, Auditing & Accountability Journal (2026) 39 (9): 97–125.
Published: 03 March 2026
... purposes), subject to full attribution to the original publication and authors. The full terms of this licence may be seen at Link to the terms of the CC BY 4.0 licence . Integrated reporting Internal process Integrated thinking In-depth case study Japan Organisational change Practice theory...
Journal Articles
Accounting, Auditing & Accountability Journal (2021) 34 (2): 370–396.
Published: 28 December 2020
...) and whether KPIs materialise as intended in a transitional economy. Design/methodology/approach Inspired by the epistemological instruction of Schatzki's practice theory, this paper draws on qualitative data collected through face-to-face interviews, observations and documentary analysis of a single...
Journal Articles
Journal Articles
Accounting, Auditing & Accountability Journal (2015) 28 (4): 466–493.
Published: 18 May 2015
...Niamh M. Brennan; Collette E. Kirwan Purpose – The purpose of this paper is to review and critique prior research on audit committees using a practice-theory lens. Research on audit committees has followed the same trajectory as early research on boards of directors, which has been criticised...

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