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Publisher: Emerald   (Total: 342 journals)

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Showing 1 - 200 of 342 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: 31, 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: 22, 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: 21, 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: 72, SJR: 0.296, CiteScore: 0)
Advances in Mental Health and Learning Disabilities     Hybrid Journal   (Followers: 30)
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: 196, 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: 26, SJR: 0.725, CiteScore: 2)
Aslib Proceedings     Hybrid Journal   (Followers: 297)
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: 14, 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: 7, SJR: 0.138, CiteScore: 0)
Digital Library Perspectives     Hybrid Journal   (Followers: 25, 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: 136, 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: 23, 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: 20, SJR: 0.971, CiteScore: 2)
European J. of Training and Development     Hybrid Journal   (Followers: 12, 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: 18, 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: 17, SJR: 0.129, CiteScore: 0)
Humanomics     Hybrid Journal   (Followers: 2, 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: 5, 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: 44, SJR: 0.671, CiteScore: 2)
Interactive Technology and Smart Education     Hybrid Journal   (Followers: 11, SJR: 0.191, CiteScore: 1)
Interlending & Document Supply     Hybrid Journal   (Followers: 60)
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: 15, SJR: 0.362, CiteScore: 1)
Intl. J. of Contemporary Hospitality Management     Hybrid Journal   (Followers: 13, SJR: 1.452, CiteScore: 4)
Intl. J. of Culture Tourism and Hospitality Research     Hybrid Journal   (Followers: 19, 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: 8, 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: 6, 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: 26, 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: 24)
Intl. J. of Lean Six Sigma     Hybrid Journal   (Followers: 6, 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: 24, 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: 18, 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: 28, 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: 49, 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: 11, 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: 3)
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: 16, 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: 20)
J. of Business & Industrial Marketing     Hybrid Journal   (Followers: 8, 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: 18, 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: 44, 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: 175, 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: 368, 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: 13)
J. of Forensic Practice     Hybrid Journal   (Followers: 57, SJR: 0.205, CiteScore: 1)

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Journal Cover
Accounting, Auditing and Accountability Journal
Journal Prestige (SJR): 2.187
Citation Impact (citeScore): 4
Number of Followers: 22  
 
  Hybrid Journal Hybrid journal (It can contain Open Access articles)
ISSN (Print) 0951-3574
Published by Emerald Homepage  [342 journals]
  • Governmental accounting practitioners: cardigan removed, research agenda
           revealed
    • Pages: 1026 - 1044
      Abstract: Accounting, Auditing & Accountability Journal, Volume 31, Issue 4, Page 1026-1044, May 2018.
      Purpose The purpose of this paper is to encourage research implicating public sector accounting practitioners. It overviews articles in the AAAJ Forum arising from the Comparative International Governmental Accounting Research (CIGAR) Network conference in 2015 in which practitioners’ doings were themes across numerous papers. The paper’s central objective is to scope out an agenda for future research in the area. Design/methodology/approach Using the CIGAR presentations and papers reviewed for this AAAJ Forum, a desk-based study informed by these sources and others has been conducted. Findings Aspects of public sector accounting practitioners’ doings hold promise in themselves whilst also being likely to complement and enrich other themes of public sector accounting research. Those aspects give rise to analytical frames, which may overlap and/or reinforce other aspects. Those analytical frames are: first, examining networking between practitioners; second, identifying implications of the professionalisation project for public sector accounting practitioners; third, analysing public sector accounting practitioners’ responses to the rise of external experts; and, fourth, exploring how public sector accounting practitioners interact with forces that shape the accounting craft. The four articles published here variously address several parts of these themes. Originality/value In scoping out a future research agenda, this paper justifies greater attention being paid to the four themes noted in its findings. In each of these research fields, an interdisciplinary approach is important.
      Citation: Accounting, Auditing & Accountability Journal
      PubDate: 2018-05-21T01:50:40Z
      DOI: 10.1108/AAAJ-02-2018-3354
       
  • The emergence of an accounting practice
    • Pages: 1045 - 1066
      Abstract: Accounting, Auditing & Accountability Journal, Volume 31, Issue 4, Page 1045-1066, May 2018.
      Purpose The purpose of this paper is to add to our understanding of the nature of accrual accounting by examining the process involved in its construction, as a dynamic and controversial process. This paper reveals how it is built and constantly modified, reinforced or negated during the process of implementation. Design/methodology/approach This paper’s focus on a government initiative with multiple actors present in the laboratory. Specifically, this study offers a close examination of the day-to-day activities of a laboratory case study; it focuses on participant observation in video conference calls. The discussions held by the project teams are analyzed to extend our inquiry into the most intimate aspects of fact construction (Latour and Woolgar, 1979). These excerpts illustrate the processes of accrual accounting construction and open up the possibility of studying the emergence of accrual accounting through the lens of an action net. Findings The evidence collected reveals the absence of a well-defined template for implementing accrual accounting in government. These results reveal an elaborate process of improvisation and fabrication in the design of this accounting system and a fragile network in action. Originality/value Prior research on accrual accounting in government focuses on the examination of existing accrual accounting systems with somewhat puzzling results on lack of use. In this study, the perspective has been shifted from focusing on accrual accounting as self-evident (Lapsley et al., 2009) to examine its construction. This paper examines this tension between the apparent certainties as espoused by practitioners and the problematic nature of accrual accounting in government. It extends our knowledge of “black box accrual accounting,” and shows that it is a fluid object with significant discretion in the determination of practice.
      Citation: Accounting, Auditing & Accountability Journal
      PubDate: 2018-05-21T01:52:10Z
      DOI: 10.1108/AAAJ-01-2016-2400
       
  • Identifying policy entrepreneurs of public sector accounting agenda
           setting in Australia
    • Pages: 1067 - 1097
      Abstract: Accounting, Auditing & Accountability Journal, Volume 31, Issue 4, Page 1067-1097, May 2018.
      Purpose The purpose of this paper is to improve Kingdon’s (1984, 2011) concept of policy entrepreneurs (PE) with regard to the theoretical development of the definition and identification and level of agency by supplementing it with elements of Schmidt’s (2008, 2010, 2011, 2012) sentient agents. The improved concept of discursive policy entrepreneurs (DPEs) is then applied in an in-depth case study about the agenda setting process of micro and macro whole-of-government accounting in Australia in the late 1990s and early 2000s. Design/methodology/approach Based on the concept of DPEs, a series of operationalised characteristics and proxies are developed to identify them and describe their behaviour. These are then applied in the case study. The two main data sources are semi-structured in-depth interviews and archival documents. Findings The findings show that the focus on DPEs’ discursive and coordination activities is critical for identifying and investigating the key actors of the Generally Accepted Accounting Principles (GAAP)/Government Finance Statistics (GFS) harmonisation agenda setting process. The study also finds that the two relevant decision-making bodies, the Financial Reporting Council and the Australian Accounting Standards Board, lost control over their agendas due to the actions of DPEs. Research limitations/implications The improved concepts of DPEs will allow researchers to better identify the main agents of policy change and differentiate them from other supporters of policy ideas. Due to the qualitative nature of the study, the findings are not necessarily generalisable. Practical implications The findings from this study can help participants of agenda setting processes to gain a better understanding of the actions and behaviours of DPEs. This might allow standard setting bodies to mitigate against undue influences by DPEs. Originality/value This study is the first study that uses Schmidt’s concept of the sentient agent to address the limitations of Kingdon’s concept of PE and develops and applies characteristics to identify PEs and their actions. It is also the only study to date that investigates the GAAP/GFS harmonisation agenda setting process.
      Citation: Accounting, Auditing & Accountability Journal
      PubDate: 2018-05-21T01:51:44Z
      DOI: 10.1108/AAAJ-02-2016-2401
       
  • Participatory budgeting as a form of dialogic accounting in Russia
    • Pages: 1098 - 1123
      Abstract: Accounting, Auditing & Accountability Journal, Volume 31, Issue 4, Page 1098-1123, May 2018.
      Purpose The purpose of this paper is to investigate how participatory budgeting (PB), as a form of dialogic accounting, is produced in practice. Design/methodology/approach This is a qualitative case study of PB development for the period 2013-2016 in one Russian municipality. Based on triangulation of in-depth semi-structured interviews, documentary analysis, videotape data and netnographic observation, the authors employ ideas of dialogic accounting and institutional work. Findings The study shows that the PB experiment, which began with dialogic rhetoric, in reality, had very limited dialogic effects. However, the authors also observed that the PB dynamics over time made the practice neither inherently monologic nor dialogic. The authors explained such transformations by the way in which the individual reflexivity of actors altered when carrying out institutional work. Curiosity reflexivity was the most essential, triggering different patterns of institutional work to set up the PB experiment. However, further, the authors demonstrated that, over the course of the experiment’s development, the institutional work was trapped by various actors’ individual reflexivity forms and in this way limited PB’s dialogic potential. Originality/value The study shows the importance of understanding and managing individuals’ reflexivity, as it shapes the institutional work performed by different actors and, therefore, influences the direction of both the design and materialization of dialogic accounting experiments such as PB. In a broader sense, this also influences the way in which democratic governance is developed, losing democratization potential.
      Citation: Accounting, Auditing & Accountability Journal
      PubDate: 2018-05-21T01:51:58Z
      DOI: 10.1108/AAAJ-02-2016-2435
       
  • The use and non-use of the government financial report by Maltese Members
           of Parliament
    • Pages: 1124 - 1144
      Abstract: Accounting, Auditing & Accountability Journal, Volume 31, Issue 4, Page 1124-1144, May 2018.
      Purpose The purpose of this paper is to examine the use and non-use of the Government Financial Report by Maltese Members of Parliament (MPs). It refers to information overload theory to analyse the gap between financial reports and their relevance for decision making. Design/methodology/approach A mix of qualitative (interviews) and quantitative (questionnaire) research tools are applied, with the Maltese MPs being the research participants. This method is acclaimed to be comprehensive, but this study highlights certain disadvantages when applied in the political arena. Findings The characteristics of the information itself could be the main cause of information overload, resulting in the non-use of the financial report for decision making. Politicians refer to financial data for their decision making, but not to the data presented in the financial report. Irrespective of the politician’s professional background, the data in the financial report is perceived as incomplete and outdated. Practical implications The cause of information overload and its effects are important considerations for preparers of financial information and accounting standard setters, if they wish that their production is relevant for decision makers. Originality/value There is an increase in research concerning politicians’ use of budgetary and performance information, at local and regional levels of government. This study investigates exclusively the use of the financial report by politicians at central level, in a politically stable environment.
      Citation: Accounting, Auditing & Accountability Journal
      PubDate: 2018-05-21T01:52:28Z
      DOI: 10.1108/AAAJ-12-2015-2350
       
  • Implementing internal environmental management and voluntary environmental
           disclosure
    • Pages: 1145 - 1173
      Abstract: Accounting, Auditing & Accountability Journal, Volume 31, Issue 4, Page 1145-1173, May 2018.
      Purpose The purpose of this paper is to investigate to what extent the implementation of internal environmental management and voluntary environmental information is related to organisational change. Design/methodology/approach Organisational change literature provided a framework for the analysis of the materials which were collected through a mixed method. Data on internal environmental management were collected through a survey, while a quality disclosure index was used to assess the quality of the environmental voluntary disclosure. Interviews were used to enhance the quantitative results interpreted according to the four pathways proposed by Tilt (2006) and characterised by several levels of internal environmental management and voluntary disclosure. Findings The results indicated that companies implement more internal activities than external disclosure. Environmental planning and operational practices were the most important changes carried out. When environmental management accounting and environmental disclosure were also implemented, environmental aspects were more integrated within companies, thus revealing that a more structured integration of sustainability aspects within organisational values had taken place. The results underline the importance of primarily establishing a set of internal changes, driven by environmental planning, to promote organisational change. Research limitations/implications The study presents a larger empirical analysis of the organisational change pathways followed by companies, showing similarities and differences among the four pathways. The results underline the importance of both dimensions for studying organisational changes. The framework of Tilt has been enriched, considering a more precise explanation of the internal aspects and adding the concept of the quality of disclosure as proxy to assess organisational change. Originality/value Organisational change is investigated through an extensive analysis of internal and external aspects and collecting quantitative and qualitative evidence. The analysis complements previous sustainability accounting literature focussed on the analysis of internal environmental management and external disclosure.
      Citation: Accounting, Auditing & Accountability Journal
      PubDate: 2018-05-21T01:51:21Z
      DOI: 10.1108/AAAJ-02-2016-2406
       
  • Accounting for the male domination through legislative empowerment of
           upper-middle class women in the early nineteenth century Spain
    • Pages: 1174 - 1198
      Abstract: Accounting, Auditing & Accountability Journal, Volume 31, Issue 4, Page 1174-1198, May 2018.
      Purpose The purpose of this paper is to address both the neglect of non-Anglo-centric accounting gendered practices beyond the predominant professional setting and the controversial roles of women and accounting in power relationships inside the household. Analyzing a Spanish upper-middle class Catholic family in the early nineteenth century, the research focuses on the reciprocal interaction of accounting with practices and processes of daily life in a rigid patriarchal socio-cultural and juridical context. Design/methodology/approach This microhistory draws upon several archives, including in Spain the Archivo Histórico Provincial de Cádiz. In England, the Bath Record Office has preserved documents and correspondence, both personal and business related, and the Worcester Record Office preserved notarial documents concerning the family. The large number of letters which have survived has facilitated an in-depth study of the people who were affected by accounting calculations. Findings In a juridical context where women were conceived as merely the means for the circulation of property between two families, the evidence shows that accounting provided the proof of women’s patrimony value and the means to facilitate their recovery in this cosification process. Although women had a little involvement in the household’s accounting and management, they demonstrated confidence in accounting, fulfilling a stewardship function for the resources received. Also, evidence shows that by using accounting practices to shield supposedly defenseless women, this reinforced male domination over women and promoted the view that the role of women was as an ornament and in need of a good husband. Originality/value Contrasting with the Anglo-Saxon contemporary context, the Spanish law preserved a woman’s property rights, guaranteeing recovery of properties owned by her before marriage should the marriage be legally annulled or be dissolved because one of the spouses’ death. This required a detailed accounting of the wife’s properties brought to her marriage, most especially regarding the dowry provided by her family.
      Citation: Accounting, Auditing & Accountability Journal
      PubDate: 2018-05-21T01:51:06Z
      DOI: 10.1108/AAAJ-04-2014-1664
       
  • When institutional entrepreneurship failed
    • Pages: 1199 - 1229
      Abstract: Accounting, Auditing & Accountability Journal, Volume 31, Issue 4, Page 1199-1229, May 2018.
      Purpose The purpose of this paper is to demonstrate the role of power relations in initiating and blocking accounting change that involves increased “responsibilisation” and “incentivisation”, and to understand how institutional entrepreneurship is steered by power strategies. Design/methodology/approach An in-depth case study was carried out between 2010 and 2015 in a cardiothoracic surgery service (CSS) where a responsibility centre was introduced. Findings Introducing a responsibility centre within a CSS led to a change process, despite pressures for stability. The institutionalisation of change was conditioned by entrepreneurship that flowed through three circuits of power. Strategies were adapted according to changes in exogenous environmental contingencies and alterations in the actors’ relationships. Originality/value The contributions of the paper are several: first, it demonstrates that the existing literature discussing the implementation of responsibility centres cannot be isolated from power issues; second, it expands understanding of the power dynamics and processes of institutional entrepreneurship when implementing accounting change; third, it shows how change introduced by exogenous political economic events structured organisational circuits of power and blocked the introduction of the change initiative.
      Citation: Accounting, Auditing & Accountability Journal
      PubDate: 2018-05-21T01:52:16Z
      DOI: 10.1108/AAAJ-09-2016-2700
       
  • Equity market interactions
    • Pages: 1230 - 1256
      Abstract: Accounting, Auditing & Accountability Journal, Volume 31, Issue 4, Page 1230-1256, May 2018.
      Purpose The purpose of this paper is to contribute to the sociology of financial analysis by exploring how sell-side analysts enact their professional roles during public earnings presentations. It addresses the following research question: How do analysts perform their professional roles in interactions with managers, fund managers and other analysts' Design/methodology/approach The research adopts a dramaturgical analysis of analysts’ interactions with managers and fund managers. The empirical material includes 50 hours of direct observations of earnings presentations and 21 interviews with analysts, managers and other relevant actors. Findings The findings show that analysts struggle with role conflicts because they need to satisfy the contrasting demands of managers, fund managers and colleagues. Performing the role of an expert critic mainly depends on the approval of managers; yet, analysts also find themselves in situations where they must confront the managers. To counter role conflicts and sustain their role performance, analysts also produce displays of role distance and carefully prepare to meet their audiences’ expectations. To maintain the role of the expert critic, analysts depend on both those taking their advice (fund managers) and those being reviewed (managers). Originality/value This study is one of few empirically rich investigations of analysts’ activities, interactions with managers and meetings with multiple audiences. It also contributes to previous interview studies using dramaturgical analysis by offering in-depth observations of a single, distinct situated activity system.
      Citation: Accounting, Auditing & Accountability Journal
      PubDate: 2018-05-21T01:51:51Z
      DOI: 10.1108/AAAJ-05-2016-2565
       
  • The winding road to fair value accounting in China: a social movement
           analysis
    • Pages: 1257 - 1285
      Abstract: Accounting, Auditing & Accountability Journal, Volume 31, Issue 4, Page 1257-1285, May 2018.
      Purpose The purpose of this paper is to examine China’s stop-start adoption of fair value accounting (FVA) into its national accounting standards. The paper analyzes how FVA standards promoted by transnational organizations were eventually adopted in China despite its conservative accounting traditions. Design/methodology/approach The study uses archival records and an analytic framework adapted from the studies of social movements to identify the institutional factors that differ between China’ first unsuccessful attempt to adopt FVA and its second successful attempt. Findings Shared interests of elite national and international groups, creation of social infrastructure, marshaling of key resources, and specific actions to frame FVA standards are found to be crucial factors supporting FVA reform in China. Practical implications The study helps advance our understanding of dissemination of international accounting regulations in non-Western societies. The findings can help accounting standard setters to avoid costly failures. Originality/value The study provides a structured analysis of the propagation of global accounting regulations. It exposes the factors in the failure and success of FVA adoption in China.
      Citation: Accounting, Auditing & Accountability Journal
      PubDate: 2018-05-21T01:51:47Z
      DOI: 10.1108/AAAJ-06-2015-2089
       
  • Literature and insights Editorial
    • Pages: 1286 - 1288
      Abstract: Accounting, Auditing & Accountability Journal, Volume 31, Issue 4, Page 1286-1288, May 2018.

      Citation: Accounting, Auditing & Accountability Journal
      PubDate: 2018-05-21T01:52:32Z
      DOI: 10.1108/AAAJ-04-2018-3447
       
  • Another department meeting
    • Pages: 1289 - 1289
      Abstract: Accounting, Auditing & Accountability Journal, Volume 31, Issue 4, Page 1289-1289, May 2018.

      Citation: Accounting, Auditing & Accountability Journal
      PubDate: 2018-05-21T01:52:34Z
      DOI: 10.1108/AAAJ-10-2017-3196
       
  • Insights from a distinguished scholar’s literary contribution
    • Pages: 1290 - 1292
      Abstract: Accounting, Auditing & Accountability Journal, Volume 31, Issue 4, Page 1290-1292, May 2018.
      Purpose The purpose of this paper is to reflect on the varied themes of Professor Steve Evans contributions to Accounting Auditing and Accountability Journal (AAAJ) as Literary Editor between 2009 and 2011. Design/methodology/approach Methodology takes the form of a prose article and accompanying fictional poem. Findings Literary editors provide different themes when publishing submitted and accepted literary works. However, there might be similarities in the themes provided. Research limitations/implications The manuscript encourages use of creative expression as a way of representing areas of inquiry and research. Originality/value A review of Professor Evans’ contribution to AAAJ, as contained in the Journal’s Literature and Insights, is structured in a cento variant and prose.
      Citation: Accounting, Auditing & Accountability Journal
      PubDate: 2018-05-21T01:51:03Z
      DOI: 10.1108/AAAJ-07-2017-3025
       
  • Integrated reporting and narrative accountability: the role of preparers
    • Abstract: Accounting, Auditing & Accountability Journal, Ahead of Print.
      Purpose The International Integrated Reporting Council claims that integrated reporting (IR) can enhance corporate accountability, yet critical and interpretative studies have contested this outcome. Insufficient empirical research details how preparers experience accountability while constructing IR; to fill this gap, the purpose of this paper is to analyse how the preparers’ mode of cognition influences the patterns of accountability associated with IR. Design/methodology/approach A functionalist approach to narratives helps elucidate the role that the IR preparers’ narrative mode of cognition plays on accountability towards stakeholders. The empirical analysis particularly benefits from in-depth interviews with the IR preparers of a global insurer that has used IR since 2013. Findings The preparers’ narrative mode of cognition facilitates dialogue with IR users. It addresses accountability tensions by revealing the company’s value creation process. Preparers’ efforts to establish a meaningful dialogue with a growing variety of stakeholders through broader and plainer messages reveals the potential of IR as a narrative source of a socializing form of accountability. However, financial stakeholders remain the primary addressees of the reports. Research limitations/implications This paper focusses on preparers’ views; further research should integrate users’ accountability expectations. Originality/value This paper offers new insights for dealing with corporate reporting and accountability in a novel IR setting.
      Citation: Accounting, Auditing & Accountability Journal
      PubDate: 2018-05-29T01:23:22Z
      DOI: 10.1108/AAAJ-08-2016-2674
       
 
 
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