Purpose – This essay sets out to introduce the special issue. Design/methodology/approach – The essay introduces the focus of the special issue, the manifestation of the phenomenon of online reporting and the issues it engenders in relation to accounting, and briefly reviews the contribution...

Purpose – This essay sets out to introduce the special issue. Design/methodology/approach – The essay introduces the focus of the special issue, the manifestation of the phenomenon of online reporting and the issues it engenders in relation to accounting, and briefly reviews the contribution...

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,...