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 elaborate upon the notion of counter accounting, to assess the potentiality of online reports for counter accounting and hence for counter accounting's emancipatory potential as online reporting, to assess the extent to which this potential is being...

Purpose – Seeks to extend debates about the emancipatory potential of the internet by commenting on Sikka's reflections (in this issue) on the papers by Gallhofer et al. and by Paisey and Paisey (both papers in this issue). Design/methodology/approach – Response to Sikka's reflections, with...

Islamic principles are suggestive of a variety of implications for governance and accounting. Reflecting upon Islamic principles, we here engage with the notion of accounting for the environment. Drawing from key Islamic texts and relevant prior literature, we elaborate and discuss key Islamic...

It remains the case that surprisingly little research has been done into the mobilising of accounting in media such as newspapers. Moreover, one can still argue that there is, again surprisingly, a paucity of research into accounting's emancipatory dimensions, actual as well as potential. And...

We elaborate an immanent critique of the International Accounting Standards Board (IASB), critically exploring its claim to serve the public interest by reference to its character and position, its official principles and its work vis-à-vis campaigns to disaggregate accounting focused on...