Purpose: The purpose of this paper is to investigate an element of the internal politics of standard setting by reference to the International Accounting Standards Board’s (IASB) movement to the International Financial Reporting Standard for Small and Medium-Sized Entities (IFRS for SMEs)....

Purpose – The purpose of this paper is to revisit the special issue of Accounting, Auditing & Accountability Journal published in 1996 on the theme “Accounting history into the twenty-first century”, in order to identify and assess the impact of the special issue in shaping developments in...

Accounting historians have long recognised accounting’s international scope but have typically concentrated their research endeavours on region‐ or country‐specific studies, or on investigating the diffusion of accounting ideas, techniques and institutions from one country to others. Much...

Purpose – The purpose of this paper is to revisit the special issue of Accounting, Auditing & Accountability Journal published in 1996 on the theme “Accounting history into the twenty‐first century”, in order to identify and assess the impact of the special issue in shaping developments...

Accounting history has a long tradition, but in recent years it has expanded its interests and approaches. Early literature of accounting history that sought to glorify the practice of accounting and the status of accountants has been supplemented first by a more utilitarian approach viewing the...

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...