<title>Abstract</title> 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...

Purpose –The purpose of this paper is to present a critique of published research access and peer review, considering their impacts on accounting scholarship. Design/methodology/approach -The paper is based on literature and publishing document review, experiential reflections and argument....

Purpose –The purpose of this paper is to offer the reflections and critique not only on the current state of the art for intellectual capital research (ICR) from an interdisciplinary accounting research (IAR) perspective, but also its future directions. Design/methodology/approach -This paper...

Purpose – Despite the growing pressure to encourage new ways of thinking about research methodology, only recently have interview methodologists begun to realize that “we cannot lift the results of interviewing out of the contexts in which they were gathered and claim them as objective data...

Purpose – The purpose of this paper is to examine the construction of articles published in three highly ranked interdisciplinary accounting journals. Design/methodology/approach – The analysis is based on articles published during 2010 in Accounting, Auditing & Accountability Journal...

Previous research on the association between unionization and the adoption of high performance work systems (HPWSs) has yielded inconsistent results. Using data from a 2004 multi-industry survey of firms operating in the Republic of Ireland, the authors examine the relationship between employee...

Previous research on the association between unionization and the adoption of high performance work systems (HPWSs) has yielded inconsistent results. Using data from a 2004 multi-industry survey of firms operating in the Republic of Ireland, the authors examine the relationship between employee...

<title>Abstract</title> This article presents the findings of a project investigating the intended and unintended consequences of the contemporary performance-driven environment in the Australian higher education sector (AHES) focusing on the performance mechanisms used and the performance information...

<title>Abstract</title> In recent decades, Australian universities have corporatized. Encouraged by government policies, universities adopted modernization practices that have been widely questioned. ‘Collegial entrepreneurialism’ is an approach that builds on collegial processes to protect academic values...