Purpose – The purpose of this paper is to revisit the special issue of Accounting, Auditing & Accountability Journal … published in 1996 on the theme “Accounting history into the twenty-first century”, in order to identify and assess the impact of … the special issue in shaping developments in the accounting history literature, and to consider issues for future …

Purpose – The issue of accounting change, why and how accounting evolves through time and within specific … accounting change, organisations confronting similar environmental pressures show different outcomes of change. Design … cases show two different patterns of accounting change, where only one case is able to finally reach radical change …

Purpose – This paper aims to explore the emergence of accounting shared service centers (SSCs) in the municipal sector … action. Originality/value – The paper contributes to the accounting literature by investigating institutional …

Purpose – This paper seeks to extend the development of the historical accounting research agenda further into the area … Britain and explores how an accounting failure disrupted the tension between the two established competing discourses, leading …, as necessary, in support. Findings – The paper demonstrates that accounting, although it may not be central to a …

accountability systems. In particular the paper aims to deal with the relationships between accounting-based reforms, forms of … home-based services. The accounting reforms were received very differently in these two areas. “Territoriali” was resistant … responses to accounting and consequent shifts in accountability in two contrasting service areas. …

Purpose – The objective of this paper is to recognize the richness in exploring the inter-linkages between accounting … and popular culture. Such an investigation should reap returns in not only furthering an understanding of accounting, but … to capture the significant transformative influence of accounting, and calculative practices more generally, in the …

of the publication of Accounting, Auditing & Accountability Journal (AAAJ). Design/methodology/approach – The paper …

Purpose – Accounting and water industry experts are developing general-purpose water accounting (GPWA) to report … also affect financial returns to accounting and auditing firms and firms in water industries. In this paper the authors aim … to examine the roles of the accounting profession, water industries and other stakeholders in governing GPWA. Recognising …

comes from its oversight responsibilities, its understanding and awareness of possible issues and the members' accounting … involvement in resolving contentious accounting issues. …