Purpose: The study explores the role of accounting technologies of government (ATGs) associated with UK Tax Credits and their impact on claimants' motivations, behaviour and identities. The aim of this study is to deepen empirical and conceptual understandings of how ATGs of tax authorities...

Purpose: The authors aim to contribute to conceptual and empirical understanding of publicness in public sector accounting research by analysing how accounting technologies facilitated the transformation of public values of the UK tax authority. Design/methodology/approach: The authors develop...

Purpose: The purpose of this paper is to examine a case of companies cooperating with the State to prevent a public controversy over nuclear power following the Fukushima disaster and achieve mutually beneficial policy outcomes. It analyses the private and public communication of pro-nuclear...

We analyze managerial discourse in corporate communication (‘CEO-speak') during a six month period following a legitimacy-threatening event in the form of an incident in a German nuclear power plant. As discourses express specific stances expressed by a group of people who share particular...

Prior research assumes that discretionary disclosures either (a) contribute to useful decision making by overcoming information asymmetries between managers and firm outsiders (informational perspective); or (b) constitute opportunistic behavior whereby managers exploit information asymmetries...

Purpose – Prior accounting research views impression management predominantly though the lens of economics. Drawing on social psychology research we provide an alternative perspective on corporate annual narrative reporting as characterised by conditions of ‘ex post accountability' (Aerts,...