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...

Purpose –The purpose of this paper is to address and critique the current state and trajectory of the interdisciplinary accounting movement. Design/methodology/approach -An interdisciplinary literature sourced analysis and critique of the movement's positioning and trajectory. Findings -It...

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 paper aims to examine the disclosure practices of KiwiSaver retail schemes in New Zealand. The aim is to investigate the level of comparability of KiwiSaver disclosures in the annual reports provided to members. Design/methodology/approach – Using data from KiwiSaver annual...

This study addresses issues relating to accounting for fixed assets by municipalities - issues not previously discussed in the accounting history literature. The paper reveals the significance of the principle of intergenerational equity and the influence of user groups in the development of...