PurposeThe 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 areas...

This article deals with some common misconceptions about qualitative research. Qualitative studies are well suited to studying complex interconnections and relationships without reducing the complexity to simple numbers or variables. Rather than excluding outliers from a dataset, qualitative...

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...

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...

Purpose of this paper: The aim of this paper is to discuss using a case study approach, how an environmental change for an organisation can be a catalyst for the implementation of intellectual capital (IC) practice. In particular, it uses Laughlin's (1991) 'colonizing' model of organisational...