Purpose – This paper aims to introduce the AAAJ special issue on “Accounting as codified discourse”, explicate the idea … investigation. First, some of the broad‐spectrum accounting codes (e.g. historic cost) are currently under review in the expectation … that change will enable constructive accounting innovation. Second, the impact of more codified accounting on management …

in accordance with International Accounting Standards (IASs). The adoption of IASs should, inter alia : facilitate the … adoption of IASs will cause a significant upheaval in accounting policies and in the preparation of annual financial statements …

The current study explores the ambiguity of accounting technique in the context of a historical study of the Canadian … operated as an ideological circle, encouraging the use of accounting techniques of governance that permitted both the …

Purpose – This paper aims to document the history of accounting development in Madagascar over the last century. It … impact on the development of accounting systems and practices in Madagascar. Design/methodology/approach – In order to do … this it uses the Code of Commerce, 1807 to narrate the development in accounting regulation and the different accounting …

Purpose – The paper seeks to examine the evolution of regulatory accounting within the context of the Brazilian … electricity sector reforms. The paper traces the process of the reforms and the development of the regulatory accounting system … government agencies. Findings – It is found that regulatory accounting played different roles under the different electricity …

biennial conference of the Global Accounting and Organisational Change. Design/methodology/approach – A textual analytical … institutionalisation of organizational and accounting processes, top management and employee support for effective change processes … implementation of organizational innovations including accounting.  …

special issue of the 2010 Global Accounting and Organizational Change (GAOC) conference which was held in July, 2010 at Babson … explain “best practices” in financial and managerial accounting within a variety of organizations across the world …. Originality/value – This review will stimulate interest in and contribute to the body of knowledge of accounting and …

accounting change triggered by social and environmental concerns. Design/methodology/approach – The study begins with a … of management accounting change, underlining strengths and weaknesses. To deal with the main weaknesses, the … is contextualized to the examination of management accounting change triggered by sustainability issues. Findings …

There is a paradox within some market economies that accounting appears to enjoy superior power and status to marketing …. This is significant because of the close working relationship between the two professions, and can be linked to accounting …′s key role in market regulation. Brands allow us to consider this in a single issue, by juxtaposing the accounting and …