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Publisher: Emerald   (Total: 344 journals)

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Showing 1 - 200 of 344 Journals sorted alphabetically
A Life in the Day     Hybrid Journal   (Followers: 12)
Academia Revista Latinoamericana de Administraci√≥n     Open Access   (Followers: 2, SJR: 0.178, CiteScore: 1)
Accounting Auditing & Accountability J.     Hybrid Journal   (Followers: 32, SJR: 1.71, CiteScore: 3)
Accounting Research J.     Hybrid Journal   (Followers: 25, SJR: 0.144, CiteScore: 0)
Accounting, Auditing and Accountability J.     Hybrid Journal   (Followers: 24, SJR: 2.187, CiteScore: 4)
Advances in Accounting Education     Hybrid Journal   (Followers: 16, SJR: 0.279, CiteScore: 0)
Advances in Appreciative Inquiry     Hybrid Journal   (Followers: 1, SJR: 0.451, CiteScore: 1)
Advances in Autism     Hybrid Journal   (Followers: 22, SJR: 0.222, CiteScore: 1)
Advances in Dual Diagnosis     Hybrid Journal   (Followers: 47, SJR: 0.21, CiteScore: 1)
Advances in Gender Research     Full-text available via subscription   (Followers: 4, SJR: 0.16, CiteScore: 0)
Advances in Intl. Marketing     Full-text available via subscription   (Followers: 6)
Advances in Mental Health and Intellectual Disabilities     Hybrid Journal   (Followers: 73, SJR: 0.296, CiteScore: 0)
Advances in Mental Health and Learning Disabilities     Hybrid Journal   (Followers: 31)
African J. of Economic and Management Studies     Hybrid Journal   (Followers: 10, SJR: 0.216, CiteScore: 1)
Agricultural Finance Review     Hybrid Journal   (SJR: 0.406, CiteScore: 1)
Aircraft Engineering and Aerospace Technology     Hybrid Journal   (Followers: 201, SJR: 0.354, CiteScore: 1)
American J. of Business     Hybrid Journal   (Followers: 17)
Annals in Social Responsibility     Full-text available via subscription  
Anti-Corrosion Methods and Materials     Hybrid Journal   (Followers: 11, SJR: 0.235, CiteScore: 1)
Arts and the Market     Hybrid Journal   (Followers: 9)
Asia Pacific J. of Innovation and Entrepreneurship     Open Access  
Asia Pacific J. of Marketing and Logistics     Hybrid Journal   (Followers: 8, SJR: 0.425, CiteScore: 1)
Asia-Pacific J. of Business Administration     Hybrid Journal   (Followers: 5, SJR: 0.234, CiteScore: 1)
Asian Association of Open Universities J.     Open Access   (Followers: 1)
Asian Education and Development Studies     Hybrid Journal   (Followers: 5, SJR: 0.233, CiteScore: 1)
Asian J. on Quality     Hybrid Journal   (Followers: 3)
Asian Review of Accounting     Hybrid Journal   (Followers: 2, SJR: 0.222, CiteScore: 1)
Aslib J. of Information Management     Hybrid Journal   (Followers: 29, SJR: 0.725, CiteScore: 2)
Aslib Proceedings     Hybrid Journal   (Followers: 298)
Assembly Automation     Hybrid Journal   (Followers: 2, SJR: 0.603, CiteScore: 2)
Baltic J. of Management     Hybrid Journal   (Followers: 3, SJR: 0.309, CiteScore: 1)
Benchmarking : An Intl. J.     Hybrid Journal   (Followers: 10, SJR: 0.559, CiteScore: 2)
British Food J.     Hybrid Journal   (Followers: 16, SJR: 0.5, CiteScore: 2)
Built Environment Project and Asset Management     Hybrid Journal   (Followers: 15, SJR: 0.46, CiteScore: 1)
Business Process Re-engineering & Management J.     Hybrid Journal   (Followers: 8)
Business Strategy Series     Hybrid Journal   (Followers: 6)
Career Development Intl.     Hybrid Journal   (Followers: 17, SJR: 0.527, CiteScore: 2)
China Agricultural Economic Review     Hybrid Journal   (Followers: 2, SJR: 0.31, CiteScore: 1)
China Finance Review Intl.     Hybrid Journal   (Followers: 5, SJR: 0.245, CiteScore: 0)
Chinese Management Studies     Hybrid Journal   (Followers: 4, SJR: 0.278, CiteScore: 1)
Circuit World     Hybrid Journal   (Followers: 16, SJR: 0.246, CiteScore: 1)
Collection Building     Hybrid Journal   (Followers: 11, SJR: 0.296, CiteScore: 1)
COMPEL: The Intl. J. for Computation and Mathematics in Electrical and Electronic Engineering     Hybrid Journal   (Followers: 3, SJR: 0.22, CiteScore: 1)
Competitiveness Review : An Intl. Business J. incorporating J. of Global Competitiveness     Hybrid Journal   (Followers: 5, SJR: 0.274, CiteScore: 1)
Construction Innovation: Information, Process, Management     Hybrid Journal   (Followers: 14, SJR: 0.731, CiteScore: 2)
Corporate Communications An Intl. J.     Hybrid Journal   (Followers: 7, SJR: 0.453, CiteScore: 1)
Corporate Governance Intl. J. of Business in Society     Hybrid Journal   (Followers: 7, SJR: 0.336, CiteScore: 1)
Critical Perspectives on Intl. Business     Hybrid Journal   (SJR: 0.378, CiteScore: 1)
Cross Cultural & Strategic Management     Hybrid Journal   (Followers: 8, SJR: 0.504, CiteScore: 2)
Development and Learning in Organizations     Hybrid Journal   (Followers: 8, SJR: 0.138, CiteScore: 0)
Digital Library Perspectives     Hybrid Journal   (Followers: 29, SJR: 0.341, CiteScore: 1)
Direct Marketing An Intl. J.     Hybrid Journal   (Followers: 6)
Disaster Prevention and Management     Hybrid Journal   (Followers: 21, SJR: 0.47, CiteScore: 1)
Drugs and Alcohol Today     Hybrid Journal   (Followers: 135, SJR: 0.245, CiteScore: 1)
Education + Training     Hybrid Journal   (Followers: 23)
Education, Business and Society : Contemporary Middle Eastern Issues     Hybrid Journal   (Followers: 1, SJR: 1.707, CiteScore: 3)
Emerald Emerging Markets Case Studies     Hybrid Journal   (Followers: 1)
Employee Relations     Hybrid Journal   (Followers: 8, SJR: 0.551, CiteScore: 2)
Engineering Computations     Hybrid Journal   (Followers: 3, SJR: 0.444, CiteScore: 1)
Engineering, Construction and Architectural Management     Hybrid Journal   (Followers: 10, SJR: 0.653, CiteScore: 2)
English Teaching: Practice & Critique     Hybrid Journal   (SJR: 0.417, CiteScore: 1)
Equal Opportunities Intl.     Hybrid Journal   (Followers: 3)
Equality, Diversity and Inclusion : An Intl. J.     Hybrid Journal   (Followers: 14, SJR: 0.5, CiteScore: 1)
EuroMed J. of Business     Hybrid Journal   (Followers: 1, SJR: 0.26, CiteScore: 1)
European Business Review     Hybrid Journal   (Followers: 8, SJR: 0.585, CiteScore: 3)
European J. of Innovation Management     Hybrid Journal   (Followers: 24, SJR: 0.454, CiteScore: 2)
European J. of Management and Business Economics     Open Access   (Followers: 1, SJR: 0.239, CiteScore: 1)
European J. of Marketing     Hybrid Journal   (Followers: 21, SJR: 0.971, CiteScore: 2)
European J. of Training and Development     Hybrid Journal   (Followers: 13, SJR: 0.477, CiteScore: 1)
Evidence-based HRM     Hybrid Journal   (Followers: 5, SJR: 0.537, CiteScore: 1)
Facilities     Hybrid Journal   (Followers: 3, SJR: 0.503, CiteScore: 2)
Foresight     Hybrid Journal   (Followers: 7, SJR: 0.34, CiteScore: 1)
Gender in Management : An Intl. J.     Hybrid Journal   (Followers: 20, SJR: 0.412, CiteScore: 1)
Grey Systems : Theory and Application     Hybrid Journal   (Followers: 1)
Health Education     Hybrid Journal   (Followers: 2, SJR: 0.421, CiteScore: 1)
Higher Education, Skills and Work-based Learning     Hybrid Journal   (Followers: 47, SJR: 0.426, CiteScore: 1)
History of Education Review     Hybrid Journal   (Followers: 12, SJR: 0.26, CiteScore: 0)
Housing, Care and Support     Hybrid Journal   (Followers: 8, SJR: 0.171, CiteScore: 0)
Human Resource Management Intl. Digest     Hybrid Journal   (Followers: 18, SJR: 0.129, CiteScore: 0)
Humanomics     Hybrid Journal   (Followers: 3, SJR: 0.333, CiteScore: 1)
IMP J.     Hybrid Journal  
Indian Growth and Development Review     Hybrid Journal   (SJR: 0.174, CiteScore: 0)
Industrial and Commercial Training     Hybrid Journal   (Followers: 5, SJR: 0.301, CiteScore: 1)
Industrial Lubrication and Tribology     Hybrid Journal   (Followers: 6, SJR: 0.334, CiteScore: 1)
Industrial Management & Data Systems     Hybrid Journal   (Followers: 7, SJR: 0.904, CiteScore: 3)
Industrial Robot An Intl. J.     Hybrid Journal   (Followers: 2, SJR: 0.318, CiteScore: 1)
Info     Hybrid Journal   (Followers: 1)
Information and Computer Security     Hybrid Journal   (Followers: 22, SJR: 0.307, CiteScore: 1)
Information Technology & People     Hybrid Journal   (Followers: 45, SJR: 0.671, CiteScore: 2)
Innovation & Management Review     Open Access  
Interactive Technology and Smart Education     Hybrid Journal   (Followers: 12, SJR: 0.191, CiteScore: 1)
Interlending & Document Supply     Hybrid Journal   (Followers: 61)
Internet Research     Hybrid Journal   (Followers: 37, SJR: 1.645, CiteScore: 5)
Intl. J. for Lesson and Learning Studies     Hybrid Journal   (Followers: 4, SJR: 0.324, CiteScore: 1)
Intl. J. for Researcher Development     Hybrid Journal   (Followers: 10)
Intl. J. of Accounting and Information Management     Hybrid Journal   (Followers: 9, SJR: 0.275, CiteScore: 1)
Intl. J. of Bank Marketing     Hybrid Journal   (Followers: 8, SJR: 0.654, CiteScore: 3)
Intl. J. of Climate Change Strategies and Management     Hybrid Journal   (Followers: 17, SJR: 0.353, CiteScore: 1)
Intl. J. of Clothing Science and Technology     Hybrid Journal   (Followers: 7, SJR: 0.318, CiteScore: 1)
Intl. J. of Commerce and Management     Hybrid Journal   (Followers: 1)
Intl. J. of Conflict Management     Hybrid Journal   (Followers: 14, SJR: 0.362, CiteScore: 1)
Intl. J. of Contemporary Hospitality Management     Hybrid Journal   (Followers: 14, SJR: 1.452, CiteScore: 4)
Intl. J. of Culture Tourism and Hospitality Research     Hybrid Journal   (Followers: 20, SJR: 0.339, CiteScore: 1)
Intl. J. of Development Issues     Hybrid Journal   (Followers: 9, SJR: 0.139, CiteScore: 0)
Intl. J. of Disaster Resilience in the Built Environment     Hybrid Journal   (Followers: 6, SJR: 0.387, CiteScore: 1)
Intl. J. of Educational Management     Hybrid Journal   (Followers: 5, SJR: 0.559, CiteScore: 1)
Intl. J. of Emergency Services     Hybrid Journal   (Followers: 9, SJR: 0.201, CiteScore: 1)
Intl. J. of Emerging Markets     Hybrid Journal   (Followers: 3, SJR: 0.474, CiteScore: 2)
Intl. J. of Energy Sector Management     Hybrid Journal   (Followers: 2, SJR: 0.349, CiteScore: 1)
Intl. J. of Entrepreneurial Behaviour & Research     Hybrid Journal   (Followers: 4, SJR: 0.629, CiteScore: 2)
Intl. J. of Event and Festival Management     Hybrid Journal   (Followers: 7, SJR: 0.388, CiteScore: 1)
Intl. J. of Gender and Entrepreneurship     Hybrid Journal   (Followers: 6, SJR: 0.445, CiteScore: 1)
Intl. J. of Health Care Quality Assurance     Hybrid Journal   (Followers: 12, SJR: 0.358, CiteScore: 1)
Intl. J. of Health Governance     Hybrid Journal   (Followers: 27, SJR: 0.247, CiteScore: 1)
Intl. J. of Housing Markets and Analysis     Hybrid Journal   (Followers: 9, SJR: 0.211, CiteScore: 1)
Intl. J. of Human Rights in Healthcare     Hybrid Journal   (Followers: 7, SJR: 0.205, CiteScore: 0)
Intl. J. of Information and Learning Technology     Hybrid Journal   (Followers: 8, SJR: 0.226, CiteScore: 1)
Intl. J. of Innovation Science     Hybrid Journal   (Followers: 11, SJR: 0.197, CiteScore: 1)
Intl. J. of Intelligent Computing and Cybernetics     Hybrid Journal   (Followers: 3, SJR: 0.214, CiteScore: 1)
Intl. J. of Intelligent Unmanned Systems     Hybrid Journal   (Followers: 4)
Intl. J. of Islamic and Middle Eastern Finance and Management     Hybrid Journal   (Followers: 9, SJR: 0.375, CiteScore: 1)
Intl. J. of Law and Management     Hybrid Journal   (Followers: 2, SJR: 0.217, CiteScore: 1)
Intl. J. of Law in the Built Environment     Hybrid Journal   (Followers: 3, SJR: 0.227, CiteScore: 0)
Intl. J. of Leadership in Public Services     Hybrid Journal   (Followers: 26)
Intl. J. of Lean Six Sigma     Hybrid Journal   (Followers: 7, SJR: 0.802, CiteScore: 3)
Intl. J. of Logistics Management     Hybrid Journal   (Followers: 10, SJR: 0.71, CiteScore: 2)
Intl. J. of Managerial Finance     Hybrid Journal   (Followers: 5, SJR: 0.203, CiteScore: 1)
Intl. J. of Managing Projects in Business     Hybrid Journal   (Followers: 2, SJR: 0.36, CiteScore: 2)
Intl. J. of Manpower     Hybrid Journal   (Followers: 2, SJR: 0.365, CiteScore: 1)
Intl. J. of Mentoring and Coaching in Education     Hybrid Journal   (Followers: 25, SJR: 0.426, CiteScore: 1)
Intl. J. of Migration, Health and Social Care     Hybrid Journal   (Followers: 12, SJR: 0.307, CiteScore: 1)
Intl. J. of Numerical Methods for Heat & Fluid Flow     Hybrid Journal   (Followers: 11, SJR: 0.697, CiteScore: 3)
Intl. J. of Operations & Production Management     Hybrid Journal   (Followers: 19, SJR: 2.052, CiteScore: 4)
Intl. J. of Organizational Analysis     Hybrid Journal   (Followers: 3, SJR: 0.268, CiteScore: 1)
Intl. J. of Pervasive Computing and Communications     Hybrid Journal   (Followers: 3, SJR: 0.138, CiteScore: 1)
Intl. J. of Pharmaceutical and Healthcare Marketing     Hybrid Journal   (Followers: 4, SJR: 0.25, CiteScore: 1)
Intl. J. of Physical Distribution & Logistics Management     Hybrid Journal   (Followers: 11, SJR: 1.821, CiteScore: 4)
Intl. J. of Prisoner Health     Hybrid Journal   (Followers: 8, SJR: 0.303, CiteScore: 1)
Intl. J. of Productivity and Performance Management     Hybrid Journal   (Followers: 7, SJR: 0.578, CiteScore: 2)
Intl. J. of Public Sector Management     Hybrid Journal   (Followers: 30, SJR: 0.438, CiteScore: 1)
Intl. J. of Quality & Reliability Management     Hybrid Journal   (Followers: 7, SJR: 0.492, CiteScore: 2)
Intl. J. of Quality and Service Sciences     Hybrid Journal   (Followers: 2, SJR: 0.309, CiteScore: 1)
Intl. J. of Retail & Distribution Management     Hybrid Journal   (Followers: 6, SJR: 0.742, CiteScore: 3)
Intl. J. of Service Industry Management     Hybrid Journal   (Followers: 2)
Intl. J. of Social Economics     Hybrid Journal   (Followers: 5, SJR: 0.225, CiteScore: 1)
Intl. J. of Sociology and Social Policy     Hybrid Journal   (Followers: 50, SJR: 0.3, CiteScore: 1)
Intl. J. of Sports Marketing and Sponsorship     Hybrid Journal   (Followers: 1, SJR: 0.269, CiteScore: 1)
Intl. J. of Structural Integrity     Hybrid Journal   (Followers: 2, SJR: 0.228, CiteScore: 0)
Intl. J. of Sustainability in Higher Education     Hybrid Journal   (Followers: 14, SJR: 0.502, CiteScore: 2)
Intl. J. of Tourism Cities     Hybrid Journal   (Followers: 2, SJR: 0.502, CiteScore: 0)
Intl. J. of Web Information Systems     Hybrid Journal   (Followers: 4, SJR: 0.186, CiteScore: 1)
Intl. J. of Wine Business Research     Hybrid Journal   (Followers: 8, SJR: 0.562, CiteScore: 2)
Intl. J. of Workplace Health Management     Hybrid Journal   (Followers: 10, SJR: 0.303, CiteScore: 1)
Intl. Marketing Review     Hybrid Journal   (Followers: 15, SJR: 0.895, CiteScore: 3)
Irish J. of Occupational Therapy     Open Access   (Followers: 5)
ISRA Intl. J. of Islamic Finance     Open Access  
J. for Multicultural Education     Hybrid Journal   (Followers: 1, SJR: 0.237, CiteScore: 1)
J. of Accounting & Organizational Change     Hybrid Journal   (Followers: 5, SJR: 0.301, CiteScore: 1)
J. of Accounting in Emerging Economies     Hybrid Journal   (Followers: 9)
J. of Adult Protection, The     Hybrid Journal   (Followers: 15, SJR: 0.314, CiteScore: 1)
J. of Advances in Management Research     Hybrid Journal   (Followers: 2)
J. of Aggression, Conflict and Peace Research     Hybrid Journal   (Followers: 44, SJR: 0.222, CiteScore: 1)
J. of Agribusiness in Developing and Emerging Economies     Hybrid Journal   (SJR: 0.108, CiteScore: 0)
J. of Applied Accounting Research     Hybrid Journal   (Followers: 17, SJR: 0.227, CiteScore: 1)
J. of Applied Research in Higher Education     Hybrid Journal   (Followers: 49, SJR: 0.2, CiteScore: 0)
J. of Asia Business Studies     Hybrid Journal   (Followers: 2, SJR: 0.245, CiteScore: 1)
J. of Assistive Technologies     Hybrid Journal   (Followers: 19)
J. of Business & Industrial Marketing     Hybrid Journal   (Followers: 10, SJR: 0.652, CiteScore: 2)
J. of Business Strategy     Hybrid Journal   (Followers: 11, SJR: 0.333, CiteScore: 1)
J. of Centrum Cathedra     Open Access  
J. of Children's Services     Hybrid Journal   (Followers: 5, SJR: 0.243, CiteScore: 1)
J. of Chinese Economic and Foreign Trade Studies     Hybrid Journal   (Followers: 1, SJR: 0.2, CiteScore: 0)
J. of Chinese Entrepreneurship     Hybrid Journal   (Followers: 4)
J. of Chinese Human Resource Management     Hybrid Journal   (Followers: 6, SJR: 0.173, CiteScore: 1)
J. of Communication Management     Hybrid Journal   (Followers: 6, SJR: 0.625, CiteScore: 1)
J. of Consumer Marketing     Hybrid Journal   (Followers: 19, SJR: 0.664, CiteScore: 2)
J. of Corporate Real Estate     Hybrid Journal   (Followers: 3, SJR: 0.368, CiteScore: 1)
J. of Criminal Psychology     Hybrid Journal   (Followers: 128, SJR: 0.268, CiteScore: 1)
J. of Criminological Research, Policy and Practice     Hybrid Journal   (Followers: 43, SJR: 0.254, CiteScore: 1)
J. of Cultural Heritage Management and Sustainable Development     Hybrid Journal   (Followers: 10, SJR: 0.257, CiteScore: 1)
J. of Documentation     Hybrid Journal   (Followers: 183, SJR: 0.613, CiteScore: 1)
J. of Economic and Administrative Sciences     Hybrid Journal   (Followers: 2)
J. of Economic Studies     Hybrid Journal   (Followers: 5, SJR: 0.733, CiteScore: 1)
J. of Economics, Finance and Administrative Science     Open Access   (Followers: 1, SJR: 0.217, CiteScore: 1)
J. of Educational Administration     Hybrid Journal   (Followers: 6, SJR: 1.252, CiteScore: 2)
J. of Enabling Technologies     Hybrid Journal   (Followers: 8, SJR: 0.369, CiteScore: 1)
J. of Engineering, Design and Technology     Hybrid Journal   (Followers: 16, SJR: 0.212, CiteScore: 1)
J. of Enterprise Information Management     Hybrid Journal   (Followers: 4, SJR: 0.827, CiteScore: 4)
J. of Enterprising Communities People and Places in the Global Economy     Hybrid Journal   (Followers: 1, SJR: 0.281, CiteScore: 1)
J. of Entrepreneurship and Public Policy     Hybrid Journal   (Followers: 8, SJR: 0.262, CiteScore: 1)
J. of European Industrial Training     Hybrid Journal   (Followers: 2)
J. of European Real Estate Research     Hybrid Journal   (Followers: 3, SJR: 0.268, CiteScore: 1)
J. of Facilities Management     Hybrid Journal   (Followers: 5, SJR: 0.33, CiteScore: 1)
J. of Family Business Management     Hybrid Journal   (Followers: 7)
J. of Fashion Marketing and Management     Hybrid Journal   (Followers: 12, SJR: 0.608, CiteScore: 2)
J. of Financial Crime     Hybrid Journal   (Followers: 372, SJR: 0.228, CiteScore: 0)
J. of Financial Economic Policy     Hybrid Journal   (Followers: 1, SJR: 0.186, CiteScore: 0)
J. of Financial Management of Property and Construction     Hybrid Journal   (Followers: 8, SJR: 0.309, CiteScore: 1)
J. of Financial Regulation and Compliance     Hybrid Journal   (Followers: 8, SJR: 0.159, CiteScore: 0)
J. of Financial Reporting and Accounting     Hybrid Journal   (Followers: 14)

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Journal Cover
Accounting Auditing & Accountability Journal
Journal Prestige (SJR): 1.71
Citation Impact (citeScore): 3
Number of Followers: 32  
 
  Hybrid Journal Hybrid journal (It can contain Open Access articles)
ISSN (Print) 1368-0668
Published by Emerald Homepage  [344 journals]
  • Literature and insights Editorial
    • Pages: 2247 - 2248
      Abstract: Accounting, Auditing & Accountability Journal, Volume 31, Issue 8, Page 2247-2248, October 2018.

      Citation: Accounting, Auditing & Accountability Journal
      PubDate: 2018-11-02T10:50:41Z
      DOI: 10.1108/AAAJ-10-2018-029
       
  • Shakespeare was indisputably an accountant!
    • Pages: 2249 - 2260
      Abstract: Accounting, Auditing & Accountability Journal, Volume 31, Issue 8, Page 2249-2260, October 2018.

      Citation: Accounting, Auditing & Accountability Journal
      PubDate: 2018-11-02T10:51:10Z
      DOI: 10.1108/AAAJ-10-2018-021
       
  • Sartrean bad-faith' Site-specific social, ethical and environmental
           disclosures by multinational mining companies
    • Abstract: Accounting, Auditing & Accountability Journal, Ahead of Print.
      Purpose The purpose of this paper is to investigate why environmentally-sensitive companies still face criticism despite the extensive disclosures in their annual reports. This paper explores the extent of site-specific social, environmental and ethical (SEE) reporting by mining companies operating in Ghana. Design/methodology/approach The authors conduct an interpretive content analysis of the annual/integrated reports of mining companies for the years 2009–2014 to extract site-specific SEE information relating to the companies’ mining operations in Ghana. The authors also theorise these actions using the existentialist work of Jean-Paul Sartre, in particular his work on “bad faith, nothingness and authenticity”. Findings The findings suggest that SEE information disclosure at site-specific level remains problematic because of bad faith and inauthenticity by mining companies attempting to placate a range of stakeholders. Bad faith represents a form of self-deception or internal denial which manifests in corporate narratives. Inauthenticity is a self-awareness that culminates in the denunciation of corporate identity and the pursuit of external expectations. The effect is the production of inauthentic corporate accounts that is constrained by the assumption made on stakeholder expectation. Originality/value The authors apply a Sartrean lens to explore site-specific SEE. Furthermore, the authors seek to expand the social accounting research domain by drawing on Sartre’s work on “bad faith” and “nothingness”. Sartre’s work to the best of the authors’ knowledge is not explored in social accounting research.
      Citation: Accounting, Auditing & Accountability Journal
      PubDate: 2018-08-28T07:34:18Z
      DOI: 10.1108/AAAJ-03-2016-2473
       
  • The history of accounting standards in French-speaking African countries
           since independence
    • Abstract: Accounting, Auditing & Accountability Journal, Ahead of Print.
      Purpose The purpose of this paper is to focus on circumvolutions taken by the accounting standard-setting process in French-speaking African countries which have delayed convergence toward IFRS standards and to identify how different factors shape accounting standards in a context in which post-colonial hysteresis interact with globalization. Design/methodology/approach This study uses archival data and interviews with key individual actors. Two case studies from two successive periods are contrasted: the design of the OCAM accounting standards in the 1970s, and the development of the SYSCOA/OHADA accounting standards during the 1990s before the partial adoption of IFRS. Findings The study shows the convergence toward international accounting standards in French-speaking African countries emerged from a complex, multimodal process mingling competition with collaboration and negotiation. They have followed a different path from most English-speaking African countries, where convergence to IAS/IFRS took place earlier and faster. The evidence indicates the significance of the interaction between the ex-colonization and the indigenous accounting standards, the importance of key actors and the level of the educational institutions. Research limitations/implications No African written sources were located. Most of the sources used were French. Practical implications The paper includes implications for the standards setting in developing countries. The examination of the development of accounting rules in French-speaking African countries between 1960 and 2010 shows the complexity of the accounting standards’ diffusion dynamic. Originality/value This study provides novel insights over a 30-year period of accounting standards in French-speaking African countries. This research explains why IFRS have not yet adopted in French-speaking African countries as it was in English-speaking African countries.
      Citation: Accounting, Auditing & Accountability Journal
      PubDate: 2018-07-30T01:16:42Z
      DOI: 10.1108/AAAJ-03-2016-2459
       
  • Stakeholder interactions and corporate social responsibility (CSR)
           practices
    • Abstract: Accounting, Auditing & Accountability Journal, Ahead of Print.
      Purpose The purpose of this paper is to critically explore the interactions of key stakeholders and their impact upon corporate social responsibility (CSR) practices in the Zambian copper mining sector. In particular, the authors examine the power dynamics that emerge in the stakeholder interactions. Design/methodology/approach The authors analyse the stakeholder interactions based on the varying degrees of stakeholder salience and critical collaboration potential, and draw on rich evidence from 43 interviews with multiple stakeholders involved in CSR in the Zambia mining sector. Findings This paper finds stark power asymmetries in the relationship between the state, the civil society and mining companies which are exacerbated by a number of factors, including divisions within these key stakeholders themselves. Apart from power imbalances within and between stakeholders, the potential for critical collaboration at the local level is further challenged by the lack of commonly accepted social and environmental frameworks, transparency and accountability of the leadership of stakeholder groups. However, despite these power asymmetries some limited agency is possible, as civil society in particular co-opts previously dormant stakeholders to increase its own salience and, more importantly, that of the state. Originality/value This paper contributes to the literature on the key stakeholders’ interactions shaping CSR in developing countries by exploring these issues in a critical industry, the Zambian copper mining sector, on which the state economy is so heavily dependent.
      Citation: Accounting, Auditing & Accountability Journal
      PubDate: 2018-07-30T01:11:33Z
      DOI: 10.1108/AAAJ-04-2016-2540
       
  • Empathy, closeness, and distance in non-profit accountability
    • Abstract: Accounting, Auditing & Accountability Journal, Ahead of Print.
      Purpose Drawing on the phenomenological concepts of “empathy” and “communal emotions” developed by Edith Stein (1917, 1922), the purpose of this paper is to discuss the co-existence both of the legitimacy and accountability perspectives in voluntarily delivered social and environmental reporting (SER), based on different “levels of empathy” towards different stakeholders. Design/methodology/approach The paper adopts an interpretive research design, drawn from Stein’s concept of empathy by using a mixed-method approach. A manual content analysis was performed on 393 cooperative banks’ (CB) social and environmental reports from 2005 to 2013 in Italy, and 14 semi-structured interviews. Findings The results show that CBs voluntarily disclose information in different ways to different stakeholders. According to Stein, the phenomenological concept of empathy, and its understanding within institutions, allows us to interpret these multiple perspectives within a single social and environmental report. Therefore, when the process of acquiring knowledge in the CB–stakeholder relationship is complete and mentalised (level 3, re-enactive empathy), the SER holds high informative power, consistent with the accountability perspective; on the contrary, when this process is peripheral and perceptional (level 1, basic empathy), the SER tends to provide more self-assessment information, attempting to portray the bank in a positive light, which is consistent with the legitimacy perspective. Originality/value The concept of empathy introduced in this paper can assist in interpreting the interactions between an organisation and different stakeholders within the same social and environmental report. Moreover, the approach adopted in this paper considers different stakeholders simultaneously, thus responding to previous concerns regarding the lack of focus on multiple stakeholders.
      Citation: Accounting, Auditing & Accountability Journal
      PubDate: 2018-07-10T01:29:43Z
      DOI: 10.1108/AAAJ-03-2014-1635
       
  • Going beyond western dualism: towards corporate nature responsibility
           reporting
    • First page: 2110
      Abstract: Accounting, Auditing & Accountability Journal, Ahead of Print.
      Purpose The purpose of this paper is to outline an ecofeminist lens for the analysis of accounting, which is applied to: first, the critique of corporate social responsibility reporting (CSRR); second, the elaboration of elements of a framework for a new accounting – corporate nature responsibility reporting (CNRR) – as a response to the critique of CSRR; and, third, the consideration of elements of an enabling and emancipatory praxis in the context of CNRR, including a sketch of a research agenda. Design/methodology/approach The paper presents a critical application of aspects of the ecofeminist critique of Western dualism and its emphasis on wholeness, interconnectedness and relatedness, including its particular delineation of nature, to the critique and design of accounting. Findings Insights from the application of an ecofeminist lens to the critique of CSRR raise questions about the suitability of the western notion of corporate social responsibility (CSR) and its associated accounting currently in use. In order to go beyond critique, the paper introduces the notions of corporate nature responsibility (CNR) and CNRR and offers an outline of key elements of CNRR and an emancipatory praxis in the context of CNRR, including a sketch of a research agenda. The author’s elaborations suggest that in order to overcome the limitations of CSR and CSRR, a corporation ought to be concerned about its broader and holistic CNR. And, it should provide a CNR report, as part of a holistic CNRR concerned with the performance of the company in the context of CNR. Social implications Through creating new visibilities, CNRR has the potential to enhance the well-being of people and nature more generally. Originality/value Ecofeminism’s critique of western dichotomous thinking has been given little consideration in prior studies of accounting. The paper thus draws attention to the relevance of an ecofeminist theoretical lens for the critique and design of accounting by focussing on CSRR. The paper introduces the concepts of CNR and CNRR to address the limitations of CSRR as currently practiced.
      Citation: Accounting, Auditing & Accountability Journal
      PubDate: 2018-07-04T07:27:05Z
      DOI: 10.1108/AAAJ-12-2015-2358
       
  • Analysing the accounting measurement of financial sustainability in local
           governments through political factors
    • First page: 2135
      Abstract: Accounting, Auditing & Accountability Journal, Ahead of Print.
      Purpose The purpose of this paper is to obtain new knowledge about the accounting measurement of financial sustainability in local governments, by studying the influence of political factors on the evolution of income statements. Design/methodology/approach This paper analyses income statements of Spanish municipalities from 2006 to 2014, together with mayor profiles and political-institutional factors, using the generalised method of moments system. Findings The income statement represents a useful measure to assess financial sustainability, showing the effect of political factors on three dimensions proposed by IFAC (i.e. service, revenue and debt), such as ideological coincidence, political competition, political ideology, and absolute majority or political fragmentation. Practical implications The findings can be useful for policymakers and accountants responsible for accountability, supervisory bodies, fiscal authorities, voters, users of public services and other stakeholders interested in governmental income statements. Social implications In the Eurozone, the crisis of government finance has made the citizens and the policymakers question the size and volume of public services. Likewise, in countries such as Spain, politicians remain one of the main problems for citizens. These circumstances make it very interesting and timely to study the accounting measurement of financial sustainability and its political explanations. Originality/value The findings provide new empirical evidence about the accounting measurement of financial sustainability in local governments, and they identify political factors that influence the evolution of income statements.
      Citation: Accounting, Auditing & Accountability Journal
      PubDate: 2018-10-02T01:55:18Z
      DOI: 10.1108/AAAJ-10-2016-2754
       
  • Accounting and the banality of evil
    • First page: 2165
      Abstract: Accounting, Auditing & Accountability Journal, Ahead of Print.
      Purpose The purpose of this paper is to identify the significant role of accounting in the expropriation of Jewish real estate after the enforcement of race laws under Benito Mussolini’s Fascist regime in Italy. Design/methodology/approach Hannah Arendt’s understanding of government bureaucracy in the twentieth century totalitarian regimes informs the research which draws upon a wide range of primary sources. Findings Implementation of the program of expropriation was the responsibility of a government body, EGELI, which was created specifically for this purpose. The language of accounting provided the means to disguise the nature and brutality of the process and allow bureaucrats to be removed from the consequences of their actions. Accounting reports from EGELI to the Ministry of Finance confirmed each year that those who worked in EGELI were devoted to its mission as an agency of the Fascist State. Research limitations/implications The findings of this study recognize the need for further research on the role played by servicemen, bureaucrats and accounting as a technology of government in the deportation of Italian Jews to Germany. The study also provides impetus to examine how other countries managed the properties confiscated or expropriated from the Jews in the earlier stages of the Final Solution. Originality/value The study is the first to identify the significant role played by accounting and accountants in the persecution of Italian Jews under the Fascism.
      Citation: Accounting, Auditing & Accountability Journal
      PubDate: 2018-08-28T07:39:21Z
      DOI: 10.1108/AAAJ-11-2016-2783
       
  • Toward a political economy of corporate governance change and stability in
           family business groups
    • First page: 2192
      Abstract: Accounting, Auditing & Accountability Journal, Ahead of Print.
      Purpose The purpose of this paper is to elaborate a political economy of corporate governance (CG) change and stability in family business groups (BGs) and assist in explaining why certain CG reforms fail in one context but work in others. Design/methodology/approach Three BGs in Bangladesh are studied. A mixture of data sources is used, namely interviews, observations of practices, historical documentation, company reports and research papers and theses. The results are analysed by applying Archer’s morphogenetic approach, focussing on both macro- and micro-processes of change. Findings A newly-adopted CG framework, which created incentives and pressures for family directors to act in the best interests of general shareholders, did not seem to alter apparently simple but complex internal structural set-ups. Thus, regulatory efforts to empower general shareholders did not produce the expected results. Following Archer’s morphogenetic approach, the authors identify key structural conditioning or emergent properties and agential strategies to explain why and how BGs opted for symbolic compliance and achieved lax regulation and enforcement. Research limitations/implications The paper opens up a new methodological and theoretical space for future CG research, especially by applying a meta-theoretical guideline such as the morphogenetic approach, for nuanced explanation and a more inclusive understanding of CG practices, reform and change in different organisational and institutional settings. Originality/value The morphogenetic approach aids in developing a political economy of CG change and stability and provides a nuanced explanation of CG practices. This is illustrated through an exploration of CG change initiatives in Bangladeshi BGs.
      Citation: Accounting, Auditing & Accountability Journal
      PubDate: 2018-09-05T01:11:06Z
      DOI: 10.1108/AAAJ-01-2017-2833
       
  • Making sustainability meaningful: aspirations, discourses and reporting
           practices
    • First page: 2218
      Abstract: Accounting, Auditing & Accountability Journal, Ahead of Print.
      Purpose The purpose of this paper is to explore the enabling role of accounting and reporting practices as discourses about sustainability unfold inside organizations. In particular, the authors investigate how managers attempt to connect the concept of “sustainability” to their specific experience, as they seek to make sustainability meaningful (i.e. filling it with unfolding meaning) through accounting and within particular discursive spaces. Design/methodology/approach The authors rely upon the case of LOGIC, a large international oil and gas company operating in more than 70 countries worldwide. The authors analyze the evolution of discourses concerning sustainability inside the company, as well as the changing accounting and reporting practices, with a particular focus on integrated reporting. Findings The authors show that accounting and reporting practices (such as integrated reporting within LOGIC) provide the conditions for “sustainability”—as a discursive concept—to become meaningful, while evolving themselves as they are attached to this concept. They do so by enabling individuals (the management team within LOGIC) to connect their diverse experiences and aspirations to the concept of sustainability. Rather than filling sustainability with stable meaning, the authors observed that individuals are attracted by the gaps left by accounting representations, leading to the development of new practices and unfolding meanings within specific discursive spaces. Originality/value Most of the literature on sustainability accounting and reporting practices concentrate on the need for these practices to mirror what companies do about sustainability. Differently, the authors add to the very few studies on “aspirational” reporting that have emphasized the enabling effects of the gap between what companies say and do about sustainability. The authors do so by demonstrating that accounting is “aspirational” not only because it stimulates corporate efforts toward an imaginary better future, but also because it attracts managers’ particular aspirations through its representational gap. The authors show that this gap enables meaningful connections between individuals (their particular experience and aspirations) and “sustainability,” bringing this concept into their specific discursive space and, thereby, leading to the emergence of new practices.
      Citation: Accounting, Auditing & Accountability Journal
      PubDate: 2018-08-14T11:23:25Z
      DOI: 10.1108/AAAJ-04-2017-2917
       
 
 
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