Purpose – This paper aims to examine an early stage of the institutionalization of accounting practices in devolved UK …' cognition of accounting numbers. Design/methodology/approach – The paper uses neo‐institutional theory to examine the planning … findings point to a process of nested translations, from mission through aims and objectives to targets, with accounting …

Purpose – Beyond the public world of work, the home provides an arena for examining accounting and gender in everyday … life. This study aims to examine household accounting in Australia from the early nineteenth to around the mid … evidence on household accounting as prescribed in the didactic literature in Australia, and evidence of actual accounting …

Mesopotamia and ancient Egypt with a particular focus on processes of ancient accountability, and provide a research agenda for … future work. Design/methodology/approach – Analyzes the contributions of accounting historians in this area as well as the … research conducted by Assyriologists and Egyptologists. Our analysis emphasizes the embeddeness of ancient processes of …

their study on household accounting in Australia during the period from the 1820s to the 1960s. Design …/methodology/approach – The study adopts a microhistorical approach involving a detailed examination of actual accounting practices in the … permit their contextualisation and interpretation. Findings – The findings point to considerable variety in the accounting …

Purpose – The purpose of this research is to explore the role of accounting in the reform process of a continuously … Services (DPWS) rendered its financial management and accountability systems inadequate and how “new” accounting technologies … organization's management. The paper uses multiple research methods including interviews, archival material and observation to …

Purpose – The purpose of this paper is to stimulate thought on creative accounting through a unique prose. Design …/methodology/approach – The paper is a fictional poem. Findings – The paper finds that, like baking a recipe, creative accounting involves … essential ingredients and a method. Identifies how the language and process of creative accounting, however precise it may be …

to understand the role and functioning of accounting within the global move to “reinvent government.” Design … study examines the positioning of accounting practices, vocabulary and experts in this debate. Findings – The study shows … how accounting is enlisted at an almost sub‐conscious level, how its use can engender significant resistance and how …

inquiries and codes of conduct, it has been largely neglected in accounting research.  … the annual general meeting (AGM) and how accounting is used in the course of this process. Design … were analysed, using the theory of translation. Findings – One‐third of all questions dealt with financial accounting …

Purpose – The paper's purpose is to use religious thought to inform accounting, and in particular to make a … contribution to the ongoing debates concerning the merits of rules‐ and principles‐based accounting systems and the value of a rule …‐overriding requirement of fair presentation in financial reporting. Design/methodology/approach – The paper applies to accounting a …

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 …