Purpose – The purpose of this paper is to synthesise insights from accounting and accountability research into the rapidly emerging field of integrated reporting and proposes a comprehensive agenda for future research in this area. In so doing, it draws upon insights from other papers in this...

Purpose: The purpose of this paper is to analyse the highly cited articles published in Accounting, Auditing and Accountability Journal (AAAJ), since its inception, to answer three research questions: first, how have scholarly articles published in AAAJ developed? second, what are the focus...

Purpose: The purpose of this paper is to identify key challenges, opportunities, strengths and weaknesses experienced by the integrated reporting (IR) idea since the International Integrated Reporting Council (IIRC)’s Discussion Paper was published in late 2011. It provides insights into the...

Purpose: The purpose of this paper is to explore how sustainability reporting managers (SRMs) institutionalise sustainability reporting within organisations. Design/methodology/approach: In total, 35 semi-structured interviews with SRMs in Australia and New Zealand were analysed using an...

Purpose: The purpose of this paper is to examine the competition between accounting sustainability assurance providers (ASAPs) and non-accounting sustainability assurance providers (NASAPs), and how this competition influences the institutionalization of the evolving field of sustainability...

Purpose: The purpose of this paper is to examine how sustainability assurance providers’ (SAPs) promotion of sustainability assurance influences the scope of engagements, its implications for professional and managerial capture and the ability of sustainability assurance to promote credible...

Purpose: This paper provides a critical analysis of the South African government's response to the COVID-19 crisis and its effect on state finances and budgets. Design/methodology/approach: The paper critically analyses publicly available data. Findings: The South African government's initial...

Purpose: The purpose of this paper is to understand how communication strategies and the use of numbers can ensure the buy-in and cooperation of stakeholders. Design/methodology/approach: Drawing on legitimacy theory, this study analysis documents regarding the communication strategies of New...

Purpose: This study aims to examine the methodological and method-related challenges and opportunities arising from the use of video interviews in qualitative accounting research, focussed on collecting contextual data and visual cues, enriching communication quality and building and...