Accounting, Auditing & Accountability Journal  2019年总目录



"Journal of Accounting, Auditing and Responsibility" (ISSN: 0951-3574), launched in 1988, 8 issues per year, editor James Guthrie is from Macquarie University. After the journal successfully entered the SSCI search last year, it received an impact factor. Advance the knowledge of the accounting discipline and provide a forum to publish alternative articles on accounting, auditing, and interactions with their socioeconomic and political environment.

The journal receives research articles and creative short articles. Creative articles can be published in the Literary and Insight section of the journal in the form of verses or prose.

Ranked NO.1 in Australian accounting journals in 2019, rated A +

《会计、审计与职责杂志》(ISSN: 0951-3574),1988年创刊,每年8期,主编James Guthrie教授来自澳大利亚Macquarie University。该刊去年成功进入SSCI检索之后,获得了影响因子。其致力于推动会计学科知识的进步,并提供一个论坛出版涉及会计、审计及与它们的社会经济和政治环境间的互动的高质量文章。

期刊接收研究型文章及创意型短篇文章,创意型文章可以以韵文或散文的形式发表于期刊的Literature and Insights版块。


Volume 32 Issue 8

AAAJ, thematic special issues and research innovation: revisiting the next decade

Garry D. Carnegie

Transforming the public sector: 1998–2018

Irvine Lapsley, Peter Miller

Professionalization in Asia – whence and whither

Wai Fong Chua, Maria Cadiz Dyball, Helen Yee

Reflections on interdisciplinary critical intellectual capital accounting research: Multidisciplinary propositions for a new future

John Dumay, James Guthrie

Legitimacy theory: Despite its enduring popularity and contribution, time is right for a necessary makeover

Craig Michael Deegan

Theological perspectives on accounting: worldviews don’t change overnight

Ken McPhail, Carolyn J. Cordery

NGO accountability: retrospective and prospective academic contributions

Gloria Agyemang, Brendan O’ Dwyer, Jeffrey Unerman

Progress: engaging with organisations in pursuit of improved sustainability accounting and performance

Carol A. Adams, Carlos Larrinaga

Persuasive language of responsible organisation? A critical discourse analysis of corporate social responsibility (CSR) reports of Nigerian oil companies

Uzoechi Nwagbara, Ataur Belal

Accountants’ incessant insecurity: Focusing on the identities of CPAs hired in the South Korean public service

Paul D. Ahn, Kerry Jacobs

Causes and consequences of voluntary assurance of CSR reports: International evidence involving Dow Jones Sustainability Index Inclusion and Firm Valuation

Peter Clarkson, Yue Li, Gordon Richardson, Albert Tsang

Volume 32 Issue 7

Accounting and the business of sport: past, present and future

Paul Andon, Clinton Free

Assessing the effectiveness of financial regulation in the English Football League: “The dog that didn’t bark”

Richard Evans, Geoff Walters, Richard Tacon

Stumped! The limits of global governance in a commercialized world of cricket

Javed Siddiqui, Sofia Yasmin, Christopher Humphrey

The disparate roles of accounting in an amateur sports organisation: The case of logic assimilation in the Gaelic Athletic Association

Conor Clune, Roel Boomsma, Richard Pucci

Accounting for the cost of sports-related violence: A case study of the socio-politics of “the” accounting entity

Jane Baxter, Martin Carlsson-Wall, Wai Fong Chua, Kalle Kraus

Economic inequality: problems and perspectives for interdisciplinary accounting research

Dale Tweedie, James Hazelton

Social inequity, taxes and welfare in Australasia

Lisa Marriott, Dalice Sim

Accounting for the “working poor”: analysing the living wage debate in Aotearoa New Zealand

Peter Skilling, Helen Tregidga

Gaining, maintaining and repairing organisational legitimacy: When to report and when not to report

Sanjaya C. Kuruppu, Markus J. Milne, Carol A. Tilt

Auditors and regulatory work (1987–2013): From reporting accountants’ to skilled persons’ reports in the UK

David Collins, Ian Dewing, Peter Russell

Postcolonial hybridity, diaspora and accountancy: Evidence from Sierra Leonean chartered and aspiring accountants

Gabriel Bamie Kaifala, Sonja Gallhofer, Margaret Milner, Catriona

Visualising a “good game”: analytics as a calculative engine in a digital environment

Erkki M. Lassila, Sinikka Moilanen, Janne T. Järvinen

Corporate tax disclosure on a CSR basis: a new reporting framework in the post-BEPS era

Marta De la Cuesta-González, Eva Pardo

Volume 32 Issue 6

The role of accounting in mediating empathic care for the “other”

Steven Dellaportas

Management controls, heterarchy and innovation: a case study of a start-up company

David Taylor, Robyn King, David Smith

Journey or toolbox? Integrated reporting and processes of organisational change

Colin Higgins, Wendy Stubbs, Dale Tweedie, Gregory McCallum

Corporate social responsibility employment narratives: a linguistic analysis

Zhongtian Li, Shamima Haque

A longitudinal study of the textual characteristics in the chairman’s statements of Guinness: An impression management perspective

Alonso Moreno, Michael John Jones, Martin Quinn

State investments and human rights? The case of the Norwegian Government Pension Fund Global

Niklas Kreander, Ken McPhail

Examining the dynamics of SER evolution: an institutional understanding

Massimo Contrafatto, Ericka Costa, Caterina Pesci

Institutions, situated rationality and agency in management accounting: A research note extending the Burns and Scapens framework

Henk J. ter Bogt, Robert W. Scapens

Exploring the rationale for integrated report assurance

Warren Maroun

Literature and insights

Steve Evans

Our data

Maria Vouis

Poetry, prose, literature and insights

Ann Martin-Sardesai, Lyn Daff

Volume 32 Issue 5

Exploring the transformative potential of management control systems in organisational change towards sustainability

Venkateshwaran Narayanan, Gordon Boyce

Understanding how managers institutionalise sustainability reporting: Evidence from Australia and New Zealand

Muhammad Bilal Farooq, Charl de Villiers

Strategizing in English hospitals: accounting, practical coping and strategic intent

Christos Begkos, Sue Llewellyn, Kieran Walshe

Who gets all the PIE? Regulation of the statutory audit for private UK companies

Iain Clacher, Alan Duboisée de Ricquebourg, Amy May

Environmental innovation practices and operational performance: The joint effects of management accounting and control systems and environmental training

Jacobo Gomez-Conde, Rogerio Joao Lunkes, Fabricia Silva Rosa

Seeking an ecologically defensible calculation of net loss/gain of biodiversity

Thomas Cuckston

No more fairytales: a quest for alternative narratives of sustainable business

Aideen O’Dochartaigh

What is accounting? The “being” and “be-ings” of the accounting phenomenon and its critical appreciation

Nihel Chabrak, Jim Haslam, Helen Oakes

Close encounters and the illusion of accountability in the sharing economy

Emma McDaid, Christina Boedker, Clinton Free

Stakeholder engagement and dialogic accounting: Empirical evidence in sustainability reporting

Marco Bellucci, Lorenzo Simoni, Diletta Acuti, Giacomo Manetti

The financial health of Australian universities: policy implications in a changing environment

Helen Irvine, Christine Ryan

Readability of integrated reports: an exploratory global study

Gerard William Stone, Sumit Lodhia

Agents of alienation: accountants and the land grab of Papua New Guinea

Glenn Finau, Kerry Jacobs, Satish Chand

Discursive framing in private and public communication by pro-nuclear corporate, political and regulatory actors following the Fukushima disaster

Annika Beelitz, Doris M. Merkl-Davies

Blurred lines and double lives

Inez Marrasso

Volume 32 Issue 4

Rethinking performativity: A critical realist analysis of accounting for corporate social responsibility

Max Baker, Sven Modell

Do sources of occupational community impact corporate internal control? The case of CFOs in the high-tech industry

Junli Yu, Shelagh M.R. Campbell, Jing Li, Zhou Zhang

Institutional drivers of environmental management accounting adoption in public sector water organisations

Mohammad Imtiaz Ferdous, Carol A. Adams, Gordon Boyce

Substantive and symbolic strategies sustaining the environmentally friendly ideology: A media-sensitive analysis of the discourse of a leading French utility

Mohamed Chelli, Sylvain Durocher, Anne Fortin

Matter of opinion: Exploring the socio-political nature of materiality disclosures in sustainability reporting

Jenni Puroila, Hannele Mäkelä

Enabling management control systems, situated learning and intellectual capital development

Rodney Coyte

Contesting commensuration: Public response tactics to performance evaluation of academia

Jonas Gerdin, Hans Englund

Marching with the volunteers: Their role and impact on beneficiary accountability in an Indonesian NGO

Miranti Kartika Dewi, Melina Manochin, Ataur Belal

Accounting and the enactment of power: municipal reform by Peter Leopold 1774–1775

Laura Maran, Warwick Funnell, Monia Castellini

Environmental management accounting practices in Australian cotton farming: The use of the theory of planned behaviour

Shamim Tashakor, Ranjith Appuhami, Rahat Munir

Literature and insights Editorial

Steve Evans

Unethical pro-organizational behavior

Ifeoluwa Tobi Popoola

Praise poem… in praise of an accountant

Lelys Maddock

Volume 32 Issue 3

Processes of hybridization and de-hybridization: organizing and the task at hand

Gustaf Kastberg, Cristian Lagström

Individual responses to competing accountability pressures in hybrid organisations: The case of an English business school

Florian Gebreiter, Nunung Nurul Hidayah

Rational and symbolic uses of performance measurement: Experiences from Polish universities

Dorota Dobija, Anna Maria Górska, Giuseppe Grossi, Wojciech Strzelczyk

Multiple institutional logics and their impact on accounting in higher education: The case of a German foundation university

Annemarie Conrath-Hargreaves, Sonja Wüstemann

Under what conditions is mandatory disclosure most likely to cause organisational change?

Shane Leong, James Hazelton

Accounting for modern slavery: an analysis of Australian listed company disclosures

Katherine Leanne Christ, Kathyayini Kathy Rao, Roger Leonard Burritt

Diverse accounting standards on disclosures of Islamic financial transactions: Prospects and challenges of narrowing gaps

Habib Ahmed, Faruq Arif Tajul Ariffin, Yusuf Karbhari, Zurina Shafii

Accounting and professional work in established NPM settings

Ebba Sjögren, Karin Fernler

Literature and insights Editorial

Steve Evans

Haiku Set

Lee D. Parker

Procrastination: friend or foe?

Ifeoluwa Tobi Popoola, Linda N. Masi

Volume 32 Issue 2

Investigating the backstage of audit engagements: the paradox of team diversity

Firdaus Amyar, Nunung Nurul Hidayah, Alan Lowe, Margaret Woods

Power relations and the accounting system in the Archbishop’s Seminary of Siena (1666-1690): When local power resists central power

Michela Magliacani, Roberto Di Pietra

CSR website disclosure: the influence of the upper echelons

Patricia Everaert, Lies Bouten, Annelien Baele

Time rationalities: Complementing “the orientation from the present” and the focus on “short” and “long terms” in performance measurement

Terhi Chakhovich

Control and empowerment as an organising paradox: implications for management control systems

Rachael L. Lewis, David A. Brown, Nicole C. Sutton

Social networks, corruption and institutions of accounting, auditing and accountability

Joseph Phiri, Pinar Guven-Uslu

Implementing CSR activities through management control systems: A formal and informal control perspective

Lamia Laguir, Issam Laguir, Emmanuel Tchemeni

Exploring diversity in sustainability assurance practice: Evidence from assurance providers in the UK

Charika Channuntapipat, Anna Samsonova-Taddei, Stuart Turley

Australian corporate political donation disclosures: Frequency, quality, and characteristics associated with disclosing companies

Edward Tello, James Hazelton, Shane Vincent Leong

Heritage reporting by the Australian public sector: Possibilities from the concepts of new public governance

Peir Peir Woon, Bikram Chatterjee, Carolyn J. Cordery

Power and environmental reporting-practice in business networks

Lyndie Bayne, Sharon Purchase, Ann Tarca

The portrayal of early accountants in nineteenth century Portuguese literature

Fernanda Leão, Delfina Gomes, Garry D. Carnegie

Literature and insights Editorial

Chris Cowton

100 research rules of the game: How to make your research world class; how to successfully publish in top international refereed journals

Niamh M. Brennan

Volume 32 Issue 1

What counts for quality in interdisciplinary accounting research in the next decade: A critical review and reflection

James Guthrie, Lee D. Parker, John Dumay, Markus J. Milne

Stakeholder interactions and corporate social responsibility (CSR) practices: Evidence from the Zambian copper mining sector

Obby Phiri, Elisavet Mantzari, Pauline Gleadle

Sartrean bad-faith? Site-specific social, ethical and environmental disclosures by multinational mining companies

Sharif Mahmud Khalid, Jill Atkins, Elisabetta Barone

The history of accounting standards in French-speaking African countries since independence: The uneasy path toward IFRS

Jean-Guy Degos, Yves Levant, Philippe Touron

Beyond the accounting profession: A professionalisation project in the South Korean public sector accounting field

Paul D. Ahn, Kerry Jacobs

Transformation of accounting through digital standardisation: Tracing the construction of the IFRS Taxonomy

Indrit Troshani, Joanne Locke, Nick Rowbottom

Exploring the quality of corporate environmental reporting: Surveying preparers’ and users’ perceptions

Akrum Helfaya, Mark Whittington, Chandana Alawattage

Exploring the role of accounting in the People’s Commune of China between 1958 and 1966

Lina Xu, Eagle Zhang, Corinne Cortese

Empathy, closeness, and distance in non-profit accountability

Ericka Costa, Caterina Pesci, Michele Andreaus, Emanuele Taufer

Accounting and the post-new public management: Re-considering publicness in accounting research

Ileana Steccolini

[100]. New public management and the rise of public sector performance audit: Evidence from the Australian case

Lee D. Parker, Kerry Jacobs, Jana Schmitz

[101]. The shaping of sustainability assurance through the competition between accounting and non-accounting providers

Muhammad Bilal Farooq, Charl de Villiers

[102]. To speak or not to speak the language of numbers: accounting as ventriloquism

Bertrand Fauré, François Cooren, Frédérik Matte

[103]. Literature and insights Editorial

Steve Evans

[104]. 100 PhD rules of the game to successfully complete a doctoral dissertation

Niamh M. Brennan


[1].   AAAJ(本期刊的简称)专题的特殊问题和研究创新:重温下一个十年


[2]. 转变公共部门:1998年至2018年

彼得·米勒(Irvine Lapsley),彼得·米勒(Peter Miller)

[3]. 亚洲的专业化从何而来


[4]. 关于跨学科的关键性智力资本会计研究的思考:面向新未来的多学科命题

约翰·杜美(James Guthrie)


[5]. 合法性理论:尽管有持久的人气和贡献,但时间是进行必要改头换面的正确时机


[6]. 关于会计的神学观点:世界观不会在一夜之间改变

肯·麦克菲尔(Ken McPhail),卡罗琳(Carolyn J.

[7]. 非政府组织问责制:回顾性和前瞻性学术贡献

Gloria Agyemang,布伦丹·奥德怀尔(Brendan O’Dwyer),杰弗里·恩曼(Jeffrey Unerman)

[8]. 进展:与组织合作以追求改善的可持续性会计和绩效

卡罗尔·亚当斯(Carol A.Adams)卡洛斯·拉里纳加(Carlos Larrinaga)

[9]. 负责任组织的说服力语言?尼日利亚石油公司的企业社会责任(CSR)报告的批评性话语分析

Uzoechi Nwagbara,阿塔尔·贝拉(Ataur Belal)

[10]. 会计师不断的不安全感:关注韩国公共服务部门聘用的注册会计师的身份

保罗D·安(Paul D.Ahn),克里·雅各布斯(Kerry Jacobs)

[11]. 自愿保证CSR报告的原因和后果:涉及道琼斯可持续发展指数纳入和公司评估的国际证据


CSR(Corporate Social Responsibility)报告又称企业社会责任报告、可持续发展报告或永续发展报告,是企业披露其社会责任履行的战略方针、具体行动及愿景规划等非财务绩效的重要载体;CSR报告针对利益相关方对经济、环境、社会三方面的信息要求做出相应回应,是企业与利益相关方沟通的重要平台。

道琼斯可持续发展指数(The Dow Jones Sustainability Indexes,DJSI)颁布于1999年,主要是从经济、社会及环境三个方面,以投资角度评价企业可持续发展的能力。


[12]. 会计和体育业务:过去,现在和未来

克林顿·保罗·安东(Paul Andon)

[13]. 评估英格兰足球联赛金融监管的有效性:“那只没吠的狗”


[14]. 被困!板球商业化世界中全球治理的局限性

贾维德·西迪基(Javed Siddiqui),索非亚·亚斯敏(Sofia Yasmin),克里斯托弗·汉弗莱(Christopher Humphrey)

[15]. 会计在业余体育组织中的不同角色:盖尔体育协会的逻辑同化案例

科纳·克鲁尼(Conor Clune),罗尔·布姆斯玛(Roel Boomsma),理查德·普契(Richard Pucci)

[16]. 核算与体育有关的暴力的代价:“会计”实体的社会政治案例研究

简·巴克斯特(Jane Baxter),马丁·卡尔森·沃尔(Martin Carlsson-Wall),魏方才,卡尔·克劳斯(Kalle Kraus)

[17]. 经济不平等:跨学科会计研究的问题和前景

戴尔·特威迪(James Hazelton)

[18]. 大洋洲的社会不平等,税收和福利


[19]. 解释“工作穷人”:分析新西兰奥特罗阿的生活工资辩论

彼得·斯基林(Peter Skilling),海伦·特雷吉加(Helen Tregidga)

[20]. 获得,维护和修复组织的合法性:何时报告和何时不报告

Sanjaya C.Kuruppu,马库斯·米尔恩(Markus J.Milne),卡罗尔·A·蒂尔特(Carol A.Tilt)

[21]. 审计师和监管工作(1987-2013年):从英国的会计师报告到技术人员的报告


[22]. 后殖民时期的混合,散居和会计:塞拉利昂特许和有抱负的会计师的证据

加布里埃尔·巴米·凯法拉(Gabriel Bamie Kaifala),桑加·加尔霍弗(Sonja Gallhofer),玛格丽特·米尔纳(Margaret Milner),卡特里奥娜

[23]. 可视化“好游戏”:将分析作为数字环境中的计算引擎

尔基·拉西拉(Erkki M.Lassila),辛尼卡·莫兰宁(Sinikka Moilanen),珍妮·贾维恩(JanneT.Järvinen)

[24]. 基于企业社会责任的公司税收披露:后BEPS时代的新报告框架

玛塔·德拉拉·库埃斯塔·冈萨雷斯(Marta De laCuesta-González),伊娃·帕多(Eva Pardo)

BEPS: Base Erosion and Profit Shifting, 税基侵蚀和利润转移,是指跨国企业利用国际税收规则存在的不足,以及各国税制差异和征管漏洞,最大限度的减少其全球总体的税负,甚至达到双重不征税的效果,造成对各国税基的侵蚀。



[25]. 会计在调解“他人”的移情治疗中的作用


[26]. 管理控制,层次结构和创新:一家初创公司的案例研究


[27]. 旅程还是工具箱?综合报告和组织变更流程


[28]. 企业社会责任就业叙事:语言学分析

李中天,沙尼玛·哈克(Shamima Haque)

[29]. 纵向研究吉尼斯主席声明中的文字特征:印象管理的观点


[30]. 国家投资和人权?挪威政府全球养老金案

尼克拉斯·克兰德(Niklas Kreander),肯·麦克菲尔(Ken McPhail)

[31]. 研究SER进化的动力学:一种制度上的理解

Massimo Contrafatto,埃里卡·科斯塔(Ericka Costa),卡特琳娜·佩西(Caterina Pesci)

[32]. 管理会计中的制度,合理性和代理性:扩展Burns and Scapens框架的研究笔记

亨克·博特(Henk J. ter Bogt),罗伯特·斯卡本斯(Robert W.Scapens)

[33]. 探索综合报告保证的理由


[34]. 文学与见解


[35]. 我们的数据

玛丽亚·沃伊斯(Maria Vouis)

[36]. 诗歌,散文,文学和见解

安·马丁·沙迪赛(Lin Daff)


[37]. 探索管理控制系统在组织向可持续发展转变中的变革潜力

Venkateshwaran Narayanan,戈登·博伊斯

[38]. 了解管理者如何将可持续发展报告制度化:来自澳大利亚和新西兰的证据

穆罕默德·比拉勒·法鲁克(Charles de Villiers)

[39]. 英国医院的战略:会计,实际应对和战略意图

克里斯托斯·贝格斯(Christos Begkos),苏·莱韦林(Sue Llewellyn),基兰·沃尔什(Kieran Walshe)

[40]. 谁获得所有PIE?英国私人公司的法定审计条例

艾恩·克拉彻(Iain Clacher),艾米·德·里克伯格(AlanDuboiséede Ricquebourg),艾米·梅(Amy May)

[41]. 环境创新实践和运营绩效:管理会计和控制系统与环境培训的共同作用

雅各布·戈麦斯·孔德(Jacobo Gomez-Conde),罗杰欧·若昂·伦克斯(Rogerio Joao Lunkes),法布里西亚·席尔瓦·罗莎(Fabricia Silva Rosa)

[42]. 寻求生态学上合理的生物多样性净损失/收益计算方法


[43]. 不再有童话:对可持续商业的另类叙述

艾迪恩·奥·多查尔塔格(Aideen O’Dochartaigh)

[44]. 什么是会计?会计现象的“存在”和“存在”及其批判性升值

尼尔·查布拉克(Nihel Chabrak),吉姆·哈斯兰(Jim Haslam),海伦·奥克斯(Helen Oakes)

[45]. 共享经济中的亲密接触和问责制的幻想

艾玛·麦克戴(Emma McDaid),克里斯蒂娜(Christina Boedker),克林顿(Clinton)自由

[46]. 利益相关者参与和对话会计:可持续发展报告中的经验证据

Marco Bellucci,Lorenzo Simoni,Diletta Acuti,Giacomo Manetti

[47]. 澳大利亚大学的财务状况:环境变化中的政策影响

海伦·欧文(Helen Irvine),克里斯汀·瑞安(Christine Ryan)

[48]. 综合报告的可读性:全球探索性研究

杰拉德·威廉·斯通(Sugar Lodhia)

[49]. 疏远的媒介:会计师和巴布亚新几内亚的土地掠夺

马可·贝鲁奇(Glenn Finau),克里·雅各布斯(Kerry Jacobs),萨蒂什·钱德(Satish Chand)

[50]. 福岛核灾难后,亲核公司,政治和监管参与者在私人和公共通信中的话语框架

安妮卡·贝利兹(Annika Beelitz),多丽丝·M·默克尔·戴维斯(Doris M.

[51]. 线条模糊,寿命延长

伊内兹·马拉索(Inez Marrasso)


[52]. 重新思考绩效:企业社会责任会计的批判现实主义分析

马克斯·贝克(Sven Modell)

[53]. 职业社区的来源会影响公司内部控制吗?高科技行业的首席财务官案例

于俊丽,谢拉格·坎贝尔(Shelagh M.R. Campbell),李静,周章

[54]. 公共部门自来水公司采用环境管理会计的机构驱动力

Mohammad Imtiaz Ferdous,卡罗尔·亚当斯(Carol A.Adams),戈登·博伊斯(Gordon Boyce)

[55]. 维持环保意识形态的实质性和象征性策略:对法国一家主要公用事业公司话语的敏感分析

穆罕默德·切利(Mohamed Chelli),西尔万·杜罗彻(Sylvain Durocher),安妮·福汀(Anne Fortin)

[56]. 意见事项:探索可持续性报告中重要性披露的社会政治性质

詹妮·普罗伊拉(Jenni Puroila),汉奈尔·梅凯拉(HanneleMäkelä)

[57]. 启用管理控制系统,进行学习和智力资本开发


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[59]. 与志愿者一起前进:他们在印尼非政府组织中的作用及其对受益人问责制的影响

米兰蒂·卡蒂卡·德维(Miranti Kartika Dewi),梅丽娜(Melina Manochin),阿塔尔·贝拉(Ataur Belal)

[60]. 会计与权力的颁布:彼得·利奥波德(Peter Leopold)1774-1775年的市政改革

劳拉·马兰(Laura Maran),沃里克·冯内尔(Warwick Funnell),莫妮亚·卡斯特利尼(Monia Castellini)

[61]. 澳大利亚棉花种植中的环境管理会计实务:计划行为理论的使用

沙尼姆(Shamim Tashakor),兰吉斯·阿普哈米(Ranjith Appuhami),拉哈特·穆尼尔(Rahat Munir)

[62]. 文学与见解社论


[63]. 不道德的组织前行为

Ifeoluwa Tobi Popoola

[64]. 赞美诗…赞美会计师



[65]. 杂交和去杂化的过程:组织和手头的任务


[66]. 对混合组织中的相互竞争问责制的压力的个人应对措施:以英国商学院为例

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[67]. 绩效考核的合理和象征性使用:波兰大学的经验

多罗塔·多比娅(Dorota Dobija),安娜·玛丽亚·戈尔斯卡(Anna MariaGórska),朱塞佩·格罗西(Giuseppe Grossi),沃西切·斯特雷泽奇克(Wojciech Strzelczyk)

[68]. 多种制度逻辑及其对高等教育会计的影响:以德国一所基础大学为例

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[69]. 在什么情况下强制披露最有可能导致组织变革?

梁珊妮(Janet Hazelton)

[70]. 现代奴隶制会计:对澳大利亚上市公司披露的分析

凯瑟琳·莱安·克里斯特(Katherine Leanne Christ),凯瑟琳(Kathyayini)凯西·饶(Kathy Rao),罗杰·伦纳德·伯里特(Roger Leonard Burritt)

[71]. 伊斯兰金融交易披露的不同会计准则:缩小差距的前景和挑战

哈比卜·艾哈迈德(Habib Ahmed),法鲁克·阿里夫·塔朱尔·阿里芬(Faruq Arif Tajul Ariffin),优素福·卡尔巴里(Yusuf Karbhari),祖里娜·沙菲(Zurina Shafii)

[72]. 在既定NPM设置中进行会计和专业工作

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[73]. 文学与见解社论


[74]. 俳句集


[75]. 拖延症:朋友还是敌人?

Ifeoluwa Tobi Popoola,琳达·马西(Linda N. Masi)


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[77]. 锡耶纳大主教神学院的权力关系和会计制度(1666-1690):当地方权力抵抗中央权力时

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[78].   CSR网站公开:高层的影响

帕特里夏·埃弗拉特(Patricia Everaert),李·布顿(Lies Bouten),安妮莲·贝勒(Annelien Baele)

[79]. 时间合理性:补充绩效衡量中的“从现在开始的方向”和“短期”与“长期”重点

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[80]. 作为组织悖论的控制和授权:对管理控制系统的影响

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[81]. 社交网络,腐败以及会计,审计和责任制

皮纳尔·古文·乌斯卢(Pinar Guven-Uslu)的约瑟夫·菲里(Joseph Phiri)

[82]. 通过管理控制系统实施企业社会责任活动:正式和非正式的控制角度

拉米亚·拉吉尔(Lamia Laguir),伊萨姆·拉吉尔(Issam Laguir),伊曼纽尔·特切尼(Emmanuel Tchemeni)

[83]. 探索可持续性保证实践中的多样性:来自英国的保证提供者的证据

Charika Channuntapipat,安娜·萨姆索诺娃·塔迪(Anna Samsonova-Taddei),斯图尔特·图利(Stuart Turley)

[84]. 澳大利亚公司政治捐赠披露:与披露公司相关的频率,质量和特征

爱德华·特洛(Edward Tello),詹姆斯·黑泽尔顿(James Hazelton),Shane Vincent Leong

[85]. 澳大利亚公共部门的遗产报告:新公共治理概念中的可能性

Peir Peir Woon,比克拉姆·查特吉(Bikram Chatterjee),卡罗琳·乔迪(Carolyn J.Cordery)

[86]. 业务网络中的电源和环境报告实践

琳迪·贝恩(Lyndie Bayne),Sharon Purchase,安·塔卡(Ann Tarca)

[87]. 十九世纪葡萄牙文学中早期会计师的刻画

费尔南达·莱昂(FernandaLeão),德尔菲娜·戈麦斯(Delfina Gomes),加里·卡内基(Garry D.Carnegie)

[88]. 文学与见解社论


[89]. 游戏的100条研究规则:如何使您的研究世界一流;如何成功在国际顶级参考期刊上发表

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[90]. 未来十年在跨学科会计研究中什么才是质量的关键评论和反思

詹姆斯·格斯里(James Guthrie),李·帕克(Lee D.Parker),约翰·杜美(John Dumay),马库斯·J·米尔恩(Markus J.Milne)

[91]. 利益相关方互动与企业社会责任(CSR)做法:来自赞比亚铜矿开采部门的证据

奥比·菲里(Obby Phiri),伊丽莎白(Elisavet Mantzari),宝琳·格莱德(Pauline Gleadle)

[92]. 萨特的恶意?跨国矿业公司针对特定场所的社会,道德和环境披露


[93]. 独立以来非洲法语国家会计准则的历史:迈向国际财务报告准则的不安之路

让·盖·德戈斯(Jean-Guy Degos),伊夫·黎凡特(Yves Levant),菲利普·图伦(Philippe Touron)

[94]. 超越会计专业:韩国公共部门会计领域的专业化项目

保罗D·安(Paul D.Ahn),克里·雅各布斯(Kerry Jacobs)

[95]. 通过数字标准化进行会计转换:追踪IFRS分类标准的构建

特罗沙尼(Indrit Troshani),乔安妮·洛克(Joanne Locke),尼克·罗伯顿(Nick Rowbottom)

[96]. 探索公司环境报告的质量:调查准备者和用户的看法

阿库姆·赫尔法亚(Akrum Helfaya),马克·惠廷顿(Mark Whittington),昌达娜·阿拉瓦蒂奇(Chandana Alawattage)

[97]. 探索会计在1958年至1966年间在中国人民公社中的作用


[98]. 非营利组织问责制中的同理心,亲密关系和距离

埃里卡·科斯塔(Ericka Costa),卡特琳娜·佩西(Caterina Pesci),米歇尔·安德里亚斯(Michele Andreaus),伊曼纽尔·陶佛(Emanuele Taufer)

[99]. 会计与后新公共管理:重新考虑会计研究的公共性


[100]. 新公共管理与公共部门绩效审计的兴起:来自澳大利亚案例的证据

李D·帕克(Lee D.Parker),克里·雅各布斯(Kerry Jacobs),贾娜·施米兹(Jana Schmitz)

[101]. 通过会计和非会计提供者之间的竞争来塑造可持续发展保证

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[102]. 说或不说数字语言:算术腹语


[103]. 文学与见解社论


[104]. 游戏的100个博士学位规则可成功完成博士学位论文

尼亚姆·布伦南(Niamh M.Brennan)

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