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Purpose: The purpose of this paper is to reflect upon the focus and changing nature of measuring academic accounting research quality. The paper addresses contemporary changes in academic publishing, metrics for determining research quality and the possible impacts on accounting scholars. These...
Persistent link: https://www.econbiz.de/10012065329
Purpose: The purpose of this paper is to analyse the highly cited articles published in Accounting, Auditing and Accountability Journal (AAAJ), since its inception, to answer three research questions: first, how have scholarly articles published in AAAJ developed? second, what are the focus...
Persistent link: https://www.econbiz.de/10012065376
Purpose: In 2001, the Accounting, Auditing & Accountability Journal (AAAJ) published a special issue entitled “Managing, measuring and reporting intellectual capital for the new millennium”. After 20 years, we revisit the eight articles in this special issue to trace early developments in...
Persistent link: https://www.econbiz.de/10012184120
Purpose: This paper shows the accounting, accountability and calculative practices associated with emergency food allocations by the City of Turin through a program to feed the vulnerable during COVID-19. Design/methodology/approach: This is a single case study framed by Foucault's...
Persistent link: https://www.econbiz.de/10012539072
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Persistent link: https://www.econbiz.de/10009560086
This article provides a critique of the Global Reporting Initiatives (GRI) guidelines, sustainability reporting (SR) guidelines and also examines their applicability to public and third sector organizations. The article finds that these guidelines promote a ‘managerialist' approach to...
Persistent link: https://www.econbiz.de/10013008728
Persistent link: https://www.econbiz.de/10013179980
Contents: Foreword by Leif Edvinsson / Introduction: welcome to the world of intellectual capital / John Dumay, Christian Nielsen and Morten Lund -- Part I Content Analysis -- 1. Investigating intellectual capital disclosure through content analysis: Reflections and suggestions for future...
Persistent link: https://www.econbiz.de/10013175403