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Publisher: Emerald   (Total: 339 journals)

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Showing 1 - 200 of 339 Journals sorted alphabetically
A Life in the Day     Hybrid Journal   (Followers: 12)
Academia Revista Latinoamericana de Administraci√≥n     Open Access   (Followers: 2, SJR: 0.144, h-index: 4)
Accounting Auditing & Accountability J.     Hybrid Journal   (Followers: 31)
Accounting Research J.     Hybrid Journal   (Followers: 25, SJR: 0.26, h-index: 7)
Accounting, Auditing and Accountability J.     Hybrid Journal   (Followers: 21, SJR: 0.88, h-index: 40)
Advances in Accounting Education     Hybrid Journal   (Followers: 15, SJR: 0.514, h-index: 5)
Advances in Appreciative Inquiry     Hybrid Journal   (SJR: 0.124, h-index: 5)
Advances in Autism     Hybrid Journal   (Followers: 14)
Advances in Dual Diagnosis     Hybrid Journal   (Followers: 46, SJR: 0.228, h-index: 2)
Advances in Gender Research     Full-text available via subscription   (Followers: 3, SJR: 0.229, h-index: 7)
Advances in Intl. Marketing     Full-text available via subscription   (Followers: 5, SJR: 0.123, h-index: 11)
Advances in Mental Health and Intellectual Disabilities     Hybrid Journal   (Followers: 60, SJR: 0.29, h-index: 5)
Advances in Mental Health and Learning Disabilities     Hybrid Journal   (Followers: 29)
African J. of Economic and Management Studies     Hybrid Journal   (Followers: 10, SJR: 0.125, h-index: 2)
Agricultural Finance Review     Hybrid Journal  
Aircraft Engineering and Aerospace Technology     Hybrid Journal   (Followers: 193, SJR: 0.391, h-index: 18)
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: 0.215, h-index: 25)
Arts and the Market     Hybrid Journal   (Followers: 8)
Asia Pacific J. of Innovation and Entrepreneurship     Open Access  
Asia Pacific J. of Marketing and Logistics     Hybrid Journal   (Followers: 8, SJR: 0.244, h-index: 15)
Asia-Pacific J. of Business Administration     Hybrid Journal   (Followers: 5, SJR: 0.182, h-index: 7)
Asian Association of Open Universities J.     Open Access   (Followers: 1)
Asian Education and Development Studies     Hybrid Journal   (Followers: 5)
Asian J. on Quality     Hybrid Journal   (Followers: 3)
Asian Review of Accounting     Hybrid Journal   (Followers: 2, SJR: 0.29, h-index: 7)
Aslib J. of Information Management     Hybrid Journal   (Followers: 25, SJR: 0.65, h-index: 29)
Aslib Proceedings     Hybrid Journal   (Followers: 288)
Assembly Automation     Hybrid Journal   (Followers: 2, SJR: 0.657, h-index: 26)
Baltic J. of Management     Hybrid Journal   (Followers: 3, SJR: 0.354, h-index: 14)
Benchmarking : An Intl. J.     Hybrid Journal   (Followers: 10, SJR: 0.556, h-index: 38)
British Food J.     Hybrid Journal   (Followers: 16, SJR: 0.329, h-index: 35)
Built Environment Project and Asset Management     Hybrid Journal   (Followers: 14, SJR: 0.232, h-index: 4)
Business Process Re-engineering & Management J.     Hybrid Journal   (Followers: 8, SJR: 0.614, h-index: 42)
Business Strategy Series     Hybrid Journal   (Followers: 6, SJR: 0.201, h-index: 6)
Career Development Intl.     Hybrid Journal   (Followers: 17, SJR: 0.686, h-index: 32)
China Agricultural Economic Review     Hybrid Journal   (Followers: 2, SJR: 0.238, h-index: 10)
China Finance Review Intl.     Hybrid Journal   (Followers: 5)
Chinese Management Studies     Hybrid Journal   (Followers: 4, SJR: 0.216, h-index: 12)
Circuit World     Hybrid Journal   (Followers: 15, SJR: 0.346, h-index: 17)
Collection Building     Hybrid Journal   (Followers: 11, SJR: 0.829, h-index: 10)
COMPEL: The Intl. J. for Computation and Mathematics in Electrical and Electronic Engineering     Hybrid Journal   (Followers: 3, SJR: 0.269, h-index: 22)
Competitiveness Review : An Intl. Business J. incorporating J. of Global Competitiveness     Hybrid Journal   (Followers: 5)
Construction Innovation: Information, Process, Management     Hybrid Journal   (Followers: 14, SJR: 0.508, h-index: 8)
Corporate Communications An Intl. J.     Hybrid Journal   (Followers: 7, SJR: 0.703, h-index: 26)
Corporate Governance Intl. J. of Business in Society     Hybrid Journal   (Followers: 7, SJR: 0.309, h-index: 29)
Critical Perspectives on Intl. Business     Hybrid Journal   (SJR: 0.32, h-index: 15)
Cross Cultural & Strategic Management     Hybrid Journal   (Followers: 8, SJR: 0.356, h-index: 13)
Development and Learning in Organizations     Hybrid Journal   (Followers: 7, SJR: 0.138, h-index: 8)
Digital Library Perspectives     Hybrid Journal   (Followers: 23)
Direct Marketing An Intl. J.     Hybrid Journal   (Followers: 6)
Disaster Prevention and Management     Hybrid Journal   (Followers: 21, SJR: 0.533, h-index: 32)
Drugs and Alcohol Today     Hybrid Journal   (Followers: 129, SJR: 0.241, h-index: 4)
Education + Training     Hybrid Journal   (Followers: 22, SJR: 0.532, h-index: 30)
Education, Business and Society : Contemporary Middle Eastern Issues     Hybrid Journal   (Followers: 1, SJR: 0.141, h-index: 10)
Emerald Emerging Markets Case Studies     Hybrid Journal   (Followers: 1)
Employee Relations     Hybrid Journal   (Followers: 6, SJR: 0.435, h-index: 22)
Engineering Computations     Hybrid Journal   (Followers: 3, SJR: 0.387, h-index: 39)
Engineering, Construction and Architectural Management     Hybrid Journal   (Followers: 10, SJR: 0.541, h-index: 28)
Equal Opportunities Intl.     Hybrid Journal   (Followers: 3)
Equality, Diversity and Inclusion : An Intl. J.     Hybrid Journal   (Followers: 13, SJR: 0.239, h-index: 9)
EuroMed J. of Business     Hybrid Journal   (Followers: 1, SJR: 0.145, h-index: 9)
European Business Review     Hybrid Journal   (Followers: 8, SJR: 0.481, h-index: 21)
European J. of Innovation Management     Hybrid Journal   (Followers: 23, SJR: 0.596, h-index: 30)
European J. of Management and Business Economics     Open Access   (Followers: 1)
European J. of Marketing     Hybrid Journal   (Followers: 21, SJR: 0.933, h-index: 55)
European J. of Training and Development     Hybrid Journal   (Followers: 9, SJR: 0.489, h-index: 23)
Evidence-based HRM     Hybrid Journal   (Followers: 5)
Facilities     Hybrid Journal   (Followers: 2, SJR: 0.371, h-index: 18)
Foresight     Hybrid Journal   (Followers: 7, SJR: 0.486, h-index: 20)
Gender in Management : An Intl. J.     Hybrid Journal   (Followers: 18, SJR: 0.359, h-index: 22)
Grey Systems : Theory and Application     Hybrid Journal   (Followers: 1)
Health Education     Hybrid Journal   (Followers: 2, SJR: 0.383, h-index: 17)
Higher Education, Skills and Work-based Learning     Hybrid Journal   (Followers: 45, SJR: 0.172, h-index: 4)
History of Education Review     Hybrid Journal   (Followers: 12, SJR: 0.141, h-index: 2)
Housing, Care and Support     Hybrid Journal   (Followers: 8, SJR: 0.174, h-index: 4)
Human Resource Management Intl. Digest     Hybrid Journal   (Followers: 17, SJR: 0.121, h-index: 6)
Humanomics     Hybrid Journal   (Followers: 2, SJR: 0.14, h-index: 4)
IMP J.     Hybrid Journal  
Indian Growth and Development Review     Hybrid Journal   (SJR: 0.163, h-index: 4)
Industrial and Commercial Training     Hybrid Journal   (Followers: 5, SJR: 0.217, h-index: 14)
Industrial Lubrication and Tribology     Hybrid Journal   (Followers: 5, SJR: 0.322, h-index: 19)
Industrial Management & Data Systems     Hybrid Journal   (Followers: 7, SJR: 0.63, h-index: 69)
Industrial Robot An Intl. J.     Hybrid Journal   (Followers: 2, SJR: 0.375, h-index: 32)
Info     Hybrid Journal   (Followers: 1, SJR: 0.25, h-index: 21)
Information and Computer Security     Hybrid Journal   (Followers: 22)
Information Technology & People     Hybrid Journal   (Followers: 43, SJR: 0.576, h-index: 28)
Interactive Technology and Smart Education     Hybrid Journal   (Followers: 11, SJR: 0.112, h-index: 1)
Interlending & Document Supply     Hybrid Journal   (Followers: 60, SJR: 0.48, h-index: 13)
Internet Research     Hybrid Journal   (Followers: 37, SJR: 1.746, h-index: 57)
Intl. J. for Lesson and Learning Studies     Hybrid Journal   (Followers: 4)
Intl. J. for Researcher Development     Hybrid Journal   (Followers: 9)
Intl. J. of Accounting and Information Management     Hybrid Journal   (Followers: 9, SJR: 0.304, h-index: 7)
Intl. J. of Bank Marketing     Hybrid Journal   (Followers: 8, SJR: 0.515, h-index: 38)
Intl. J. of Climate Change Strategies and Management     Hybrid Journal   (Followers: 14, SJR: 0.416, h-index: 7)
Intl. J. of Clothing Science and Technology     Hybrid Journal   (Followers: 7, SJR: 0.279, h-index: 25)
Intl. J. of Commerce and Management     Hybrid Journal   (Followers: 1)
Intl. J. of Conflict Management     Hybrid Journal   (Followers: 15, SJR: 0.763, h-index: 38)
Intl. J. of Contemporary Hospitality Management     Hybrid Journal   (Followers: 13, SJR: 1.329, h-index: 35)
Intl. J. of Culture Tourism and Hospitality Research     Hybrid Journal   (Followers: 18, SJR: 0.399, h-index: 5)
Intl. J. of Development Issues     Hybrid Journal   (Followers: 9)
Intl. J. of Disaster Resilience in the Built Environment     Hybrid Journal   (Followers: 6, SJR: 0.225, h-index: 7)
Intl. J. of Educational Management     Hybrid Journal   (Followers: 5, SJR: 0.424, h-index: 32)
Intl. J. of Emergency Services     Hybrid Journal   (Followers: 6, SJR: 0.179, h-index: 1)
Intl. J. of Emerging Markets     Hybrid Journal   (Followers: 3, SJR: 0.199, h-index: 5)
Intl. J. of Energy Sector Management     Hybrid Journal   (Followers: 2, SJR: 0.25, h-index: 12)
Intl. J. of Entrepreneurial Behaviour & Research     Hybrid Journal   (Followers: 4, SJR: 0.694, h-index: 28)
Intl. J. of Event and Festival Management     Hybrid Journal   (Followers: 5, SJR: 0.32, h-index: 8)
Intl. J. of Gender and Entrepreneurship     Hybrid Journal   (Followers: 6, SJR: 0.638, h-index: 6)
Intl. J. of Health Care Quality Assurance     Hybrid Journal   (Followers: 11, SJR: 0.352, h-index: 32)
Intl. J. of Health Governance     Hybrid Journal   (Followers: 26, SJR: 0.277, h-index: 15)
Intl. J. of Housing Markets and Analysis     Hybrid Journal   (Followers: 9, SJR: 0.201, h-index: 5)
Intl. J. of Human Rights in Healthcare     Hybrid Journal   (Followers: 6, SJR: 0.13, h-index: 2)
Intl. J. of Information and Learning Technology     Hybrid Journal   (Followers: 7)
Intl. J. of Innovation Science     Hybrid Journal   (Followers: 10, SJR: 0.173, h-index: 5)
Intl. J. of Intelligent Computing and Cybernetics     Hybrid Journal   (Followers: 3, SJR: 0.258, h-index: 10)
Intl. J. of Intelligent Unmanned Systems     Hybrid Journal   (Followers: 4, SJR: 0.145, h-index: 2)
Intl. J. of Islamic and Middle Eastern Finance and Management     Hybrid Journal   (Followers: 9)
Intl. J. of Law and Management     Hybrid Journal   (Followers: 2, SJR: 0.107, h-index: 2)
Intl. J. of Law in the Built Environment     Hybrid Journal   (Followers: 3, SJR: 0.111, h-index: 2)
Intl. J. of Leadership in Public Services     Hybrid Journal   (Followers: 19)
Intl. J. of Lean Six Sigma     Hybrid Journal   (Followers: 5, SJR: 0.562, h-index: 15)
Intl. J. of Logistics Management     Hybrid Journal   (Followers: 10, SJR: 0.998, h-index: 15)
Intl. J. of Managerial Finance     Hybrid Journal   (Followers: 5, SJR: 0.212, h-index: 11)
Intl. J. of Managing Projects in Business     Hybrid Journal   (Followers: 2)
Intl. J. of Manpower     Hybrid Journal   (Followers: 2, SJR: 0.354, h-index: 37)
Intl. J. of Mentoring and Coaching in Education     Hybrid Journal   (Followers: 24)
Intl. J. of Migration, Health and Social Care     Hybrid Journal   (Followers: 11, SJR: 0.261, h-index: 5)
Intl. J. of Numerical Methods for Heat & Fluid Flow     Hybrid Journal   (Followers: 11, SJR: 0.594, h-index: 32)
Intl. J. of Operations & Production Management     Hybrid Journal   (Followers: 18, SJR: 2.198, h-index: 94)
Intl. J. of Organizational Analysis     Hybrid Journal   (Followers: 3, SJR: 0.222, h-index: 11)
Intl. J. of Pervasive Computing and Communications     Hybrid Journal   (Followers: 3, SJR: 0.165, h-index: 9)
Intl. J. of Pharmaceutical and Healthcare Marketing     Hybrid Journal   (Followers: 4, SJR: 0.304, h-index: 12)
Intl. J. of Physical Distribution & Logistics Management     Hybrid Journal   (Followers: 11, SJR: 1.694, h-index: 66)
Intl. J. of Prisoner Health     Hybrid Journal   (Followers: 8, SJR: 0.254, h-index: 10)
Intl. J. of Productivity and Performance Management     Hybrid Journal   (Followers: 7, SJR: 0.785, h-index: 31)
Intl. J. of Public Sector Management     Hybrid Journal   (Followers: 24, SJR: 0.272, h-index: 37)
Intl. J. of Quality & Reliability Management     Hybrid Journal   (Followers: 7, SJR: 0.544, h-index: 63)
Intl. J. of Quality and Service Sciences     Hybrid Journal   (Followers: 2, SJR: 0.133, h-index: 1)
Intl. J. of Retail & Distribution Management     Hybrid Journal   (Followers: 6, SJR: 0.543, h-index: 36)
Intl. J. of Service Industry Management     Hybrid Journal   (Followers: 2)
Intl. J. of Social Economics     Hybrid Journal   (Followers: 5, SJR: 0.227, h-index: 25)
Intl. J. of Sociology and Social Policy     Hybrid Journal   (Followers: 48, SJR: 0.361, h-index: 5)
Intl. J. of Sports Marketing and Sponsorship     Hybrid Journal   (Followers: 1)
Intl. J. of Structural Integrity     Hybrid Journal   (Followers: 2, SJR: 0.325, h-index: 8)
Intl. J. of Sustainability in Higher Education     Hybrid Journal   (Followers: 13, SJR: 0.616, h-index: 29)
Intl. J. of Tourism Cities     Hybrid Journal   (Followers: 2)
Intl. J. of Web Information Systems     Hybrid Journal   (Followers: 4, SJR: 0.208, h-index: 13)
Intl. J. of Wine Business Research     Hybrid Journal   (Followers: 7, SJR: 0.196, h-index: 12)
Intl. J. of Workplace Health Management     Hybrid Journal   (Followers: 11, SJR: 0.358, h-index: 8)
Intl. Marketing Review     Hybrid Journal   (Followers: 16, SJR: 1.076, h-index: 57)
Irish J. of Occupational Therapy     Open Access  
ISRA Intl. J. of Islamic Finance     Open Access  
J. for Multicultural Education     Hybrid Journal   (Followers: 1, SJR: 0.124, h-index: 11)
J. of Accounting & Organizational Change     Hybrid Journal   (Followers: 5, SJR: 0.346, h-index: 7)
J. of Accounting in Emerging Economies     Hybrid Journal   (Followers: 8)
J. of Adult Protection, The     Hybrid Journal   (Followers: 15, SJR: 0.291, h-index: 7)
J. of Advances in Management Research     Hybrid Journal   (Followers: 2)
J. of Aggression, Conflict and Peace Research     Hybrid Journal   (Followers: 44, SJR: 0.177, h-index: 9)
J. of Agribusiness in Developing and Emerging Economies     Hybrid Journal  
J. of Applied Accounting Research     Hybrid Journal   (Followers: 16, SJR: 0.22, h-index: 5)
J. of Applied Research in Higher Education     Hybrid Journal   (Followers: 49)
J. of Asia Business Studies     Hybrid Journal   (Followers: 2, SJR: 0.115, h-index: 1)
J. of Assistive Technologies     Hybrid Journal   (Followers: 20, SJR: 0.215, h-index: 6)
J. of Business & Industrial Marketing     Hybrid Journal   (Followers: 8, SJR: 0.664, h-index: 48)
J. of Business Strategy     Hybrid Journal   (Followers: 11, SJR: 0.381, h-index: 17)
J. of Centrum Cathedra     Open Access  
J. of Children's Services     Hybrid Journal   (Followers: 5, SJR: 0.167, h-index: 9)
J. of Chinese Economic and Foreign Trade Studies     Hybrid Journal   (Followers: 1, SJR: 0.188, h-index: 4)
J. of Chinese Entrepreneurship     Hybrid Journal   (Followers: 4)
J. of Chinese Human Resource Management     Hybrid Journal   (Followers: 6, SJR: 0.112, h-index: 3)
J. of Communication Management     Hybrid Journal   (Followers: 6, SJR: 0.735, h-index: 6)
J. of Consumer Marketing     Hybrid Journal   (Followers: 18, SJR: 0.613, h-index: 62)
J. of Corporate Real Estate     Hybrid Journal   (Followers: 3, SJR: 0.633, h-index: 5)
J. of Criminal Psychology     Hybrid Journal   (Followers: 117, SJR: 0.13, h-index: 1)
J. of Criminological Research, Policy and Practice     Hybrid Journal   (Followers: 46)
J. of Cultural Heritage Management and Sustainable Development     Hybrid Journal   (Followers: 10, SJR: 0.109, h-index: 5)
J. of Documentation     Hybrid Journal   (Followers: 174, SJR: 0.936, h-index: 50)
J. of Economic and Administrative Sciences     Hybrid Journal   (Followers: 2)
J. of Economic Studies     Hybrid Journal   (Followers: 5, SJR: 0.498, h-index: 26)
J. of Educational Administration     Hybrid Journal   (Followers: 6, SJR: 0.848, h-index: 36)
J. of Engineering, Design and Technology     Hybrid Journal   (Followers: 16, SJR: 0.173, h-index: 10)
J. of Enterprise Information Management     Hybrid Journal   (Followers: 4, SJR: 0.433, h-index: 38)
J. of Enterprising Communities People and Places in the Global Economy     Hybrid Journal   (Followers: 1, SJR: 0.212, h-index: 8)
J. of Entrepreneurship and Public Policy     Hybrid Journal   (Followers: 8)
J. of European Industrial Training     Hybrid Journal   (Followers: 2)
J. of European Real Estate Research     Hybrid Journal   (Followers: 3, SJR: 0.52, h-index: 7)
J. of Facilities Management     Hybrid Journal   (Followers: 3)
J. of Family Business Management     Hybrid Journal   (Followers: 7)
J. of Fashion Marketing and Management     Hybrid Journal   (Followers: 12, SJR: 0.529, h-index: 30)
J. of Financial Crime     Hybrid Journal   (Followers: 372, SJR: 0.158, h-index: 5)
J. of Financial Economic Policy     Hybrid Journal   (Followers: 1)
J. of Financial Management of Property and Construction     Hybrid Journal   (Followers: 8, SJR: 0.234, h-index: 1)
J. of Financial Regulation and Compliance     Hybrid Journal   (Followers: 8)
J. of Financial Reporting and Accounting     Hybrid Journal   (Followers: 12)
J. of Forensic Practice     Hybrid Journal   (Followers: 54, SJR: 0.225, h-index: 8)
J. of Global Mobility     Hybrid Journal   (Followers: 2)
J. of Global Responsibility     Hybrid Journal   (Followers: 4)
J. of Health Organisation and Management     Hybrid Journal   (Followers: 21, SJR: 0.67, h-index: 27)

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Journal Cover Accounting Auditing & Accountability Journal
  [31 followers]  Follow
   Hybrid Journal Hybrid journal (It can contain Open Access articles)
   ISSN (Print) 1368-0668
   Published by Emerald Homepage  [339 journals]
  • The Accounting, Auditing & Accountability Journal Community in its
           30th year
    • Pages: 1642 - 1676
      Abstract: Accounting, Auditing & Accountability Journal, Volume 30, Issue 8, Page 1642-1676, October 2017.
      Purpose The purpose of this paper is to examine the origins and development of the “Accounting, Auditing & Accountability Journal (AAAJ) Community”, a flourishing international interdisciplinary accounting research community. This scholarly community has emerged over some 30 years from the publication in 1988 of the inaugural issue of AAAJ under the joint editorship of James Guthrie and Lee Parker. This historical account discusses the motivation for establishing the journal and the important publishing initiatives, developments and trends across this period. The study positions the journal as a key thought leader, the catalyst for other Community activities such as the Asia-Pacific Interdisciplinary Research in Accounting conference. Design/methodology/approach The investigation involved a selective review of the contents of AAAJ, particularly the annual editorials published since inception, and other relevant literature, analysis of the main research themes and the most cited papers, and oral history interviews with the joint editors. The future prospects for the AAAJ Community are addressed. Findings The AAAJ Community has shaped and led developments in interdisciplinary accounting research. Recognised for innovation and with a reputation for nurturing scholars, AAAJ continues to grow in stature as one of the world’s leading accounting journals, challenging the status quo and fostering inclusive scholarship. Research limitations/implications The study does not examine the journal’s publication patterns nor assess in detail the research studies that have been published in the journal. Originality/value The study recognises AAAJ as central to the development of an interdisciplinary accounting research community, firmly located in the sociological, critical and interpretative tradition also associated with some other leading accounting journals.
      Citation: Accounting, Auditing & Accountability Journal
      PubDate: 2017-10-09T07:19:08Z
      DOI: 10.1108/AAAJ-12-2016-2804
  • Strategic responses to institutional pressures for sustainability
    • Pages: 1677 - 1710
      Abstract: Accounting, Auditing & Accountability Journal, Volume 30, Issue 8, Page 1677-1710, October 2017.
      Purpose The purpose of this paper is to examine the role of management control systems (MCS) in strategically responding to institutional pressures for sustainability (IPS). Drawing on institutional theory (DiMaggio and Powell, 1983) and strategic responses to institutional pressures framework (Oliver, 1991), the study argues that organisations strategically respond to IPS using MCS. Design/methodology/approach Data were collected by interviewing sustainability managers of a large-scale multinational apparel manufacturing organisation with its headquarters in Sri Lanka. Findings The study finds that organisations actively respond to IPS using acquiescence, compromise, avoidance, defiance, and manipulation strategies. The results not only reveal that formal MCS play a critical role in complying with IPS, but also in more active responses, including compromise, avoidance, defiance, and manipulation. The findings highlight that organisations use MCS as a medium to respond strategically to IPS, and in turn, the use of MCS has important implications for organisational change and improvement. Practical implications The study has implications for Western organisations, finding that suppliers committed to sustainability in Asia strategically respond to IPS as a means of strengthening outsourcing contracts, instead of blindly accepting. Findings indicate that organisational changes and success seem to be a function of strategically responding to IPS rather than operating an organisation by neglecting sustainability challenges. The organisational ability to use MCS in strategically responding to IPS has the potential for long-term value creation. Originality/value This study provides novel insights into the MCS, strategy and sustainability literatures by exploring different uses of MCS tools in strategically responding to IPS. More specifically, it shows how the use of MCS tools varies in supporting strategic responses, and with respective IPS. In doing so, it enhances our understanding of the importance of the use of MCS in dynamics of institutional change and practical variances in strategically responding to IPS.
      Citation: Accounting, Auditing & Accountability Journal
      PubDate: 2017-10-09T07:09:47Z
      DOI: 10.1108/AAAJ-07-2015-2144
  • United Nations Decade on Biodiversity
    • Pages: 1711 - 1745
      Abstract: Accounting, Auditing & Accountability Journal, Volume 30, Issue 8, Page 1711-1745, October 2017.
      Purpose The purpose of this paper is to explore the biodiversity reporting practices and trends of the top 50 Australian mining companies before and after the United Nations (UN) declared the period 2011-2020 as the “Decade on Biodiversity”. Design/methodology/approach Using content analysis and interviews, this study compares the extent and type of biodiversity disclosures made by the Australian Stock Exchange’s top 50 metals and mining companies both before and after the UN’s “Decade on Biodiversity” declaration in 2010. Findings A significant increase in the amount of biodiversity reporting is observed between the 2010 fiscal year preceding the UN’s declaration and the 2012 and 2013 fiscal years following the declaration. The findings reveal, however, that the extent of biodiversity reporting is quite variable, with some companies showing substantial increases in their biodiversity reporting and others showing modest or no increases. In particular, the larger companies in the sample showed a statistically significant increase in their disclosures on biodiversity in 2013 compared with 2010, while the increase in biodiversity disclosures by smaller companies was not significant. While interviewees spoke about their companies being more open and transparent, the biodiversity information that is being reported would not enable external parties to assess the company’s biodiversity performance. Research limitations/implications To minimise an organisation’s use of biodiversity reporting as an impression management tool, it is suggested that biodiversity reporting should be more impact based and organisations should provide a report of their activities and their direct and tangible impacts on short-term and long-term biodiversity in and around their operating sites. A possible limitation of the present study pertains to its focus on companies’ voluntary disclosures made in their annual reports and sustainability reports, as opposed to other possible formal or even informal disclosure mediums. Social implications Australia is one of 17 mega-diverse wildlife countries in the world. Finding ways to support the country’s biodiversity framework and strategy are crucial to this continued status. Due to the mining industry’s significant impact on Australia’s biodiversity, a strong need exists for biodiversity reporting by this industry. Furthermore, this reporting should be provided on a site-by-site basis. At present, the reporting aggregation typically conducted by mining companies produces obscure information that is neither useful for stakeholders who are impacted by the mining companies’ activities nor for policymakers who are vested with responsibility for protecting and sustaining the world’s biodiversity. Originality/value This study examines the biodiversity reporting and discourse practices of mining companies in Australia and develops a 50-item biodiversity reporting index to measure the biodiversity reporting practices.
      Citation: Accounting, Auditing & Accountability Journal
      PubDate: 2017-10-09T07:02:56Z
      DOI: 10.1108/AAAJ-04-2015-2028
  • Corporate anti-corruption disclosure
    • Pages: 1746 - 1770
      Abstract: Accounting, Auditing & Accountability Journal, Volume 30, Issue 8, Page 1746-1770, October 2017.
      Purpose The purpose of this paper is to investigate whether differences in media exposure regarding corporate corruption appear to influence companies’ anti-corruption disclosures. The authors also examine whether the level of press freedom in firms’ home countries affects disclosure and the impact of media exposure in different ways. Design/methodology/approach The authors use Transparency International’s 2012 ratings of anti-corruption disclosure by the 105 largest multinational firms in the world, press freedom assessments from the non-governmental organization Reporters Without Borders, and media exposure measures based on a search using the Dow Jones Factiva database. The authors assess relations using regression analysis controlling for other firm-specific factors potentially impacting disclosure choices. Finally, the authors consider the potential effect of other country-level factors. Findings The results indicate that media exposure, using either an existence or an extensiveness measure, is positively related to differences in sample companies’ anti-corruption disclosures. The authors also find that disclosure is more (less) extensive where home country press freedom is less (more) restricted and that reduced press freedom appears to reduce the impact of media exposure on the disclosure. The authors further document that press freedom levels explain more difference in anti-corruption disclosures than other country-level factors potentially influencing the practice. Research limitations/implications Because the investigation is limited to very large international firms for a single year, the degree to which the findings apply to other companies and time periods cannot be assessed. Further, the authors cannot determine how the findings would hold using an alternative disclosure rating scheme. Finally, the authors do not assess whether differences in the source of media exposure impact the findings. Social implications The findings suggest that, to the extent that improved anti-corruption disclosure reflects greater corporate attention to corruption issues, the media may be a powerful player in addressing this social ill. Unfortunately, the results also indicate that media efforts may not be sufficient to bring about change in locations where the freedom of the press is limited. Further, the results suggest that disclosure appears to be a function of exposure to social and political exposures, and the authors therefore question whether it will actually lead to improved corruption performance. Originality/value The study is the first to consider the impacts of media exposure and press freedom on corporate social disclosures.
      Citation: Accounting, Auditing & Accountability Journal
      PubDate: 2017-10-09T07:30:06Z
      DOI: 10.1108/AAAJ-02-2015-1965
  • Construal of self and Chinese accountants’ aggressive financial
           reporting judgments
    • Pages: 1771 - 1795
      Abstract: Accounting, Auditing & Accountability Journal, Volume 30, Issue 8, Page 1771-1795, October 2017.
      Purpose The purpose of this paper is to respond to calls in the literature to examine personality variables which may provide sharper insights into accountants’ judgments in applying principles-based International Financial Reporting Standards (IFRS). This paper contributes to the literature on the global convergence of financial reporting by examining the influence of an important personality variable, construal of self, on Chinese accountants’ aggressive financial reporting judgments. Design/methodology/approach A between-subjects quasi-experiment was applied. In total, 122 Chinese professional accountants were categorized as either independents or interdependents, on the basis of their scores on construal of self scales. Subjects made their consolidation reporting judgments in the manipulated situations based on the financial performance of the investee entity, which refers to the situation where the investee entity makes a significant profit or a significant loss in the reporting period. Findings Compared to interdependent accountants, independent accountants used the flexibility allowed in the principles-based standards to make more aggressive consolidation reporting judgments. Also, adoption of IFRS may not necessarily ensure consistent judgments even within China. Originality/value This paper provides empirical evidence of the importance of construal of self in examining accountants’ aggressive judgments. The authors suggest that it may be premature to assume that adoption of IFRS will lead to comparable financial reporting. The findings are relevant to researchers who are interested in examining personality and cultural influences on accountants’ judgments both within and across countries. Companies and organizations may incorporate appropriate strategies to recruit and train independent and interdependent accountants, particularly by addressing the influence of construal of self on aggressive financial reporting judgments.
      Citation: Accounting, Auditing & Accountability Journal
      PubDate: 2017-10-09T07:12:55Z
      DOI: 10.1108/AAAJ-12-2015-2321
  • “[T]here are known knowns … things we know that we know”
    • Pages: 1796 - 1819
      Abstract: Accounting, Auditing & Accountability Journal, Volume 30, Issue 8, Page 1796-1819, October 2017.
      Purpose The starting point for this paper is that the researcher is intimately bound up in all aspects of the research process. This idea of what is a critical aspect of much interpretive methodology has been challenged by some proponents of the interpretive accounting research (IAR) project. The authors suggest that adopting some of the views expounded in the IAR project may lead to the accounting research community becoming isolated from other interpretive methodology inspired disciplines. The paper aims to discuss these issues. Design/methodology/approach Currently popular views on IAR are informed by selective theoretical insights from interpretive sociology. The authors argue that these insights cannot provide a general frame with which to encapsulate accounting research that may be reasonably termed “interpretive.” Findings The authors’ reading of the literature suggests that the some of the IAR literature exhibits: a tendency to routinely make overly specific claims for what it is possible for interpretive research to achieve; the promotion of a somewhat reductionist view of what the bounds of interpretive research are. The authors suggest that these tendencies detract from the strengths of (adopting a broad view of) IAR. Research limitations/implications In expressing the authors’ concerns, the authors do not wish to make an exclusive argument for what IAR is and is not. This would not be in line with writing an interpretive paper. While the authors do not eschew the possibility of a limited building of knowledge by applying interpretive methodological stances neither do the authors see such activity as a central plank of interpretive research. Practical implications The authors believe that positivistic commentaries on qualitative enquiry should not be taken as exemplary of interpretive research (in accounting – or elsewhere). The authors feel that IAR needs to be more open to an array of subjectivist motivations, if it is to provide useful critique of the nature of day-to-day accounting practice. Originality/value The authors seek to go beyond the rather unhelpful debate about whether IAR should be seen to possess both objective and subjective elements. The authors argue that IAR suffers more from a lack of engagement and debate than it faces dangers from areas of interpretive methodology that adopt positions considered to be too subjectivist.
      Citation: Accounting, Auditing & Accountability Journal
      PubDate: 2017-10-09T07:23:40Z
      DOI: 10.1108/AAAJ-08-2015-2164
  • Role expectations and agency in the audit tendering process
    • Pages: 1820 - 1842
      Abstract: Accounting, Auditing & Accountability Journal, Volume 30, Issue 8, Page 1820-1842, October 2017.
      Purpose Tenders are generally considered important in auditing research and practice, and are associated with significant difficulties for the auditing profession, as well as for individual auditors in the context of client relationships. The purpose of this paper is to explore the way auditors respond to complex client expectations related to the audit tendering process. Design/methodology/approach Using a role-theory perspective, the authors analyzed 75 client evaluations of auditors, along with in-depth interviews with high-level auditors. Findings The authors present a theoretical framework of audit tenders that identifies different formal and informal practices auditors may employ in response to evolving client expectations that arise throughout different phases of the tendering process, and elucidate relevant conditions that may enable or impede these practices. Research limitations/implications First, the study reveals that, in the context of auditor-client relationships, expectations cannot be considered stable, but may vary significantly throughout the tendering process. Second, the study indicates that auditors are not only determined by the formal tendering procedures, but are also influenced by their level of agency. Practical implications The framework has practical value by providing individual auditors guidance in managing their client relationships and, further, top management guidance for creating favorable conditions for auditors to meet client needs. Originality/value The findings provide a deeper and more nuanced understanding of the autonomy auditors have in responding to the contemporary pressures exerted on them.
      Citation: Accounting, Auditing & Accountability Journal
      PubDate: 2017-10-09T07:33:23Z
      DOI: 10.1108/AAAJ-10-2015-2258
  • Accounting for “moral betterment”
    • Pages: 1843 - 1866
      Abstract: Accounting, Auditing & Accountability Journal, Volume 30, Issue 8, Page 1843-1866, October 2017.
      Purpose The purpose of this paper is to analyse the roles of accounting within state-based agencies which interpreted the ideal of protection for the Aboriginal population as principally about the removal of children from the Aboriginal communities to institutions of training and places of forced indenture under government-negotiated labour contracts. Design/methodology/approach The study uses the original archival records of the New South Wales Aborigines Protection and Welfare Boards (1883-1950) to highlight the link between pastoral notions of moral betterment and the use of accounting technologies to organise and implement the “apprenticeship” programmes. Findings The analysis reveals that accounting practices and information were integral to the ability of the state to intervene and organise this domain of action and, together with a legal framework, to make the forced removal of Aboriginal children possible. Social implications The mentalities and practices of assimilation analysed in the paper are not unique to the era of “protection”. The study provides a history of the present that evokes the antecedents to recent welfare policy changes, which encompass a political rationality directed at the normalisation of the economic and social behaviours of both indigenous and non-indigenous welfare recipients. Originality/value The paper provides an historical example of how the state enlisted accounting and legal technologies to construct a crisis of “neglect” and to intervene to protect and assimilate the Aboriginal children.
      Citation: Accounting, Auditing & Accountability Journal
      PubDate: 2017-10-09T07:36:32Z
      DOI: 10.1108/AAAJ-05-2013-1363
  • Differentiating control, monitoring and oversight
    • Pages: 1867 - 1894
      Abstract: Accounting, Auditing & Accountability Journal, Volume 30, Issue 8, Page 1867-1894, October 2017.
      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 is to show that such boards are not capable of operating the three key roles assumed of them. Design/methodology/approach The authors conducted 25 in-depth interviews and a focus group session with investment fund directors applying a grounded theory methodology. Findings Because of their unique position of power, the authors find that fund promoter organisations (that establish and attract investors to the funds) exercise control and monitoring roles. As a result, contrary to prior assumptions, oversight is the primary role of investment fund boards, rather than the control role or monitoring role associated with corporate boards. The findings can be extended to other board-of-director contexts in which boards (e.g. subsidiary boards, boards of state-owned entities) have legal responsibility but limited power because of power exercised by other parties such as large shareholders. Practical implications Shareholders and regulators generally assume boards exercise control and monitoring roles. This can lead to an expectations gap on the part of shareholders and regulators who may not consider the practical realities in which boards operate. This expectations gap compromises the very objective of governance – investor protection. Originality/value Based on interviews with investment fund directors, the authors challenge the control-role theory of investment fund boards of directors. Building on our findings, and following subsequent conceptual engagement with the literature, the authors differentiate control, monitoring and oversight roles, terms which are often used interchangeably in prior research. The authors distinguish between the three terms on the basis of the level of influence implied by each.
      Citation: Accounting, Auditing & Accountability Journal
      PubDate: 2017-10-09T07:06:39Z
      DOI: 10.1108/AAAJ-12-2015-2345
  • The presentation of the self and professional identity: countering the
           accountant’s stereotype
    • Pages: 1895 - 1924
      Abstract: Accounting, Auditing & Accountability Journal, Volume 30, Issue 8, Page 1895-1924, October 2017.
      Purpose The purpose of this paper is to explore the intersection of professional values and career roles in accountants’ presentations of their professional identity, in the face of enduring stereotyping of the accounting role. Design/methodology/approach This study presents a qualitative investigation of accountants’ construction of their professional identities and imagery using a Goffmanian dramaturgical perspective. Viewing professional identity construction as a presentational matter of impression management, the investigation employs a reflexive photo-interviewing methodology. Findings Accountants use a variety of workplace dramatisation, idealisation and mystification strategies inside and outside the workplace to counter the traditional accounting stereotype. They also attempt to develop a professional identity that is a subset of their overall life values. Research limitations/implications Their professional orientation is found to embrace role reconstruction and revised image mystification while not necessarily aiming for upward professional mobility. This has implications for understanding the career trajectories of contemporary accountants with associated implications for continuing professional development and education. Originality/value The paper focusses on professional role, identity, values and image at the individual accountant level, while most prior research has focussed upon these issues at the macro association-wide level. In offering the first use of reflexive photo-interviewing method in the accounting research literature, it brings the prospect of having elicited different and possibly more reflective observations, reflections and understandings from actors not otherwise possible from more conventional methods.
      Citation: Accounting, Auditing & Accountability Journal
      PubDate: 2017-10-09T07:26:49Z
      DOI: 10.1108/AAAJ-09-2016-2720
  • Literature and insights Editorial
    • Pages: 1925 - 1926
      Abstract: Accounting, Auditing & Accountability Journal, Volume 30, Issue 8, Page 1925-1926, October 2017.

      Citation: Accounting, Auditing & Accountability Journal
      PubDate: 2017-10-09T07:16:06Z
      DOI: 10.1108/AAAJ-08-2017-3075
  • Professional skepticism and auditing
    • Pages: 1927 - 1928
      Abstract: Accounting, Auditing & Accountability Journal, Volume 30, Issue 8, Page 1927-1928, October 2017.

      Citation: Accounting, Auditing & Accountability Journal
      PubDate: 2017-10-09T07:17:07Z
      DOI: 10.1108/AAAJ-04-2017-2905
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