...Jayanthi Kumarasiri; Richard Fisher; Christine Jubb Purpose This study aims to examine how climate change regulatory disturbances shape the settlement between accountants and potentially competing professionals engaged in managing climate risks. Using an Abbott-Actor-Network Theory lens...

...Mitali Panchal Arora; Sumit Lodhia; Gerard William Stone Purpose With the accelerated global adoption of integrated reporting, this paper aims to understand the role of practicing accountants in integrated reporting. Design/methodology/approach Using the case study approach, data was collected...

...Anwar Halari; Marijana Baric Purpose Transitioning to a circular economy (CE) requires efforts from a broad range of stakeholders; however, the role of accountants within this remains inconspicuous. Taking individual accountants’ perspective within the UK context, this study aims to investigate...

...Gerard Stone Purpose The purpose of this paper is to evaluate the effectiveness of one of accounting practitioners' most widely‐used client relations techniques. By evaluating the effectiveness of the newsletters that accountants provide to small business managers, the paper critically assesses...

...Grant Samkin; S. Lawrence; M. Low; U. Sharma Purpose The purpose of this paper is to understand why a professor of accounting uses the media to expose the failure/shortcomings of the accounting profession. Using Prem Sikka's writings, the paper argues that accounting communications have become...

...Grant Samkin; Prem Sikka Purpose The purpose of this paper is to broaden discussions about the role of the public sphere in broadening social choices, with particular focus on accountancy magazines and national press in particular. Design/methodology/approach In replying to the commentary...

...Grant Samkin; Gudrun Baldvinsdottir; John Burns; Hanne Nørreklit; Robert Scapens Purpose The purpose of this paper is to explore the relationship between management accounting software and the management accountant, as (re)produced in adverts appearing in professional management accounting...

...Abdel K. Halabi; Rowena Barrett; Robyn Dyt Purpose The purpose of this paper is to investigate the reality of financial and management accounting in a small group of small firms. Specifically, from the owner's perspective, an exploration is undertaken to see what financial information is collected...

...Samantha Warren; Lee Parker Purpose The purpose of this paper is to put forward a “next step” research agenda for investigating accountants' professional identity. Design/methodology/approach The visual nature of identity construction is discussed, issues of media stereotyping are revisited...

...Ivo De Loo; Peter Nederlof; Bernard Verstegen Purpose The research goal was to trace behavioural patterns of management accountants, comprising activities and courses of action, in order to enhance understanding of the management accounting profession. Design/methodology/approach Protoscripts...