Purpose – The purpose of this paper is to provide an analysis of the paper entitled “Towards a paradigmatic foundation for accounting practice” by Nørreklit, Nørreklit and Mitchell as a way to open a debate about whether a “paradigm of accounting practice” exists and, if so, the...

Purpose – This paper aims to respond to recent calls to rethink the concept of managerial capture as it has been used to date to explore and explain the limited impacts of new forms of stakeholder engagement. Design/methodology/approach – The paper explores the grounding of views of...

Purpose – The purpose of this paper is to contribute to the polyphonic debate on the future of interpretive accounting research (IAR) by addressing the issues of cumulative knowledge and embedment of IAR in wider literatures. Design/methodology/approach – McCracken's method of inquiry,...

Purpose – This paper aims to complement a more conventional positive accounting theory (PAT)‐based study of accounting method choice in Egyptian firms by examining three alternative computational reasons for depreciation method choice: simplicity; compatibility with industry norm; and...

Purpose – The purpose of this paper is to review the accounting treatments for corporate zakat, as advocated by accounting standards and guidelines, as well as those been practised by relevant corporations. The aim is to determine their appropriateness and adherence to both the Islamic as well...

Purpose – This paper aims to provide an overview of the development of approaches to measuring and reporting on intangibles since the mid‐1990s, and to identify intellectual capital self‐accounts as a possible means of continuing this process in a beneficial way....

Purpose – The purpose of this paper is to contribute to the polyphonic debate on the future of interpretive accounting research (IAR) by addressing the issues of cumulative knowledge and embedment of IAR in wider literatures. Design/methodology/approach – McCracken's method of inquiry,...

Purpose – The purpose of this paper is to examine: how financial practices are diffused across countries and who are the carriers of diffusion; and to determine why the nature of adoption varies across countries and specific institutional fields and why certain practices are adopted in some...

Purpose – The purpose of this paper is to look at the adoption of double entry bookkeeping at the Royal Treasury, Portugal, on its establishment in 1761 and the factors contributing to this development. The Royal Treasury was the first central government organization in Portugal to adopt...

Purpose – The purpose of this paper is to examine: how financial practices are diffused across countries and who are the carriers of diffusion; and to determine why the nature of adoption varies across countries and specific institutional fields and why certain practices are adopted in some...