Covers -- Editorial boards -- Accounting, auditing and accountability research in Africa -- Public-sector reforms and … countries -- Western accounting reforms and accountability in wealth redistribution in patronage-based Nigerian society … -- International advocacy NGOs,counter accounting, accountability and engagement -- Tools of accountability: protecting microfinance …

accounting practice. The paradigmatic base of practice is an important element in explaining, understanding, justifying and … constructivism as a basis for the development of a paradigmatic foundation of accounting practice. To achieve this, pragmatic … constructivism is explained and its application to accounting is illustrated and contrasted with the traditional paradigm of realism …

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 nature of the methodological approach that would be needed to discover its nature … that there is a confusion in the paper by Nørreklit et al. about the nature of a “paradigm of accounting practice”, which …

' argumentation. Accounting information is used as a rhetorical tool to legitimise the downsizing actions rather than for purposes of …

to accounting, and briefly reviews the contribution of the articles in the issue. Findings – Finds that the papers in … this special issue extend the understanding of the interface between online reporting and accounting. Originality …

Purpose – The purpose of this paper is to assess the extent to which pension accounting represents an enabling or … emancipatory accounting. Design/methodology/approach – Many countries are facing a so-called “pensions crisis” which is reflected … in and arguably, to some extent at least, is precipitated by accounting. Occupational pensions in the UK are focused upon …

-life balance (WLB) of junior accountants working in four multinational accounting firms using semi-structured interviews. Design … large multinational accounting firms because they work through the emergent identity of young professionals. Originality …/value -The link between management control systems and WLB has received little attention from accounting academics. This research …